Statewise Professional Tax Slab Rates 2018-19

Managing taxes is undeniably tough and the yearly changes make it even tougher. While people take time to sink the changes in their mind, they are levied penalties for delaying the payment by the State Government. So, in this blog, we walk you through the different professional tax slabs in major states but before that let us take a brief view at the professional tax.

The tax is levied on the income from salary or a profession like that of a lawyer, doctor, accountant. The tax helps in nation building as various taxes collected by the government help the government in running public programmes and redistributing the wealth.

Let us now see how much PT is levied in various states.

PT in Andhra Pradesh and Telangana

The Professional Tax in this state is levied under the professional, trades, callings and employment Act 1987 of the Andhra Pradesh. So, the tax rates for salary and wage of employees and other workers are as follows-

MONTHLY SALARY	AMOUNT PAYABLE IN ANDHRA PRADESH
Upto Rs.15000	Nil
Rs.15001-  Rs.20000	Rs.150/month
Rs.20000 and above	Rs.200/ month

Professional Tax in Assam

MONTHLY SALARY	AMOUNT PAYABLE IN ANDHRA PRADESH
Upto Rs. 10,000 Rs. 25,000 and above	Nil Rs. 150/Month
Rs. 10,001 – Rs. 15,000	Rs. 180/ month
Rs. 15001- Rs. 24,999	Rs. 208/ month

Professional Tax in Bihar

MONTHLY SALARY	AMOUNT PAYABLE IN BIHAR
Upto Rs. 25,000	Nil
Rs. 25,001 – Rs. 41,666	Rs. 83.33/ month
Rs. 41,667 – Rs. 83,333	Rs. 166.67/ month
Rs. 83,334 and above	Rs. 208.33/ month

Professional tax in Goa

MONTHLY SALARY	AMOUNT PAYABLE IN GOA
Upto Rs.15,000	Nil
Rs.15,001- Rs.25,000	Rs.150/month
Rs.25001 and above	Rs.200/ month

Professional Tax in Gujarat

Professional Tax in Gujarat is governed by the Gujarat Panchayats, Municipalities, Municipal corporations and State Tax on Professions, Trades, Callings and Employment Act 1976. The Professional tax Slab rates in Gujarat on Salary/Wage earners are as follows:-

MONTHLY SALARY	AMOUNT PAYABLE IN GUJARAT
Less than Rs.5999	Nil
Rs.6000-Rs.8999	Rs.80/ month
Rs.9000 – Rs.11999	Rs.150/ month
Rs.12000 & above	Rs.200/month

Professional tax in Jharkhand

MONTHLY SALARY	AMOUNT PAYABLE IN JHARKHAND
Upto Rs. 25,000	Nil
Rs. 25,000 – Rs.41,666	Rs.100/ month
Rs.41,667 – Rs. 66,666	Rs.150/ month
Rs. 66,666 – Rs. 83,333	Rs.175/ month
Rs. 83,333 and above	Rs.208/ month

Professional tax in Karnataka

MONTHLY SALARY	AMOUNT PAYABLE IN KARNATAKA
Less than Rs.15000	Nil
Rs.15000 and above	Rs.200/ month

For late payment of PT, the interest of @1.25% is levied or a maximum of 50% of the amount unpaid.

Professional tax in Kerala

Here the tax is paid semi-annually, so amount payable is given according to that.

HALF YEARLY SALARY	AMOUNT PAYABLE IN KERALA (HALF YEARLY)
Up to Rs.11999	Nil
Rs.12000 – Rs. 17999	Rs.120
Rs.18000 – 29999	Rs.180
Rs.30000 and Rs. 44999	Rs.300
Rs.45000 – Rs.59,999	Rs.450
Rs.60,000 – Rs. 74,999	Rs.600
Rs.75000 – Rs.99999	Rs.750
Rs.100000 – Rs. 124999	Rs.1000
Rs. 125000 and above	Rs.1250

Professional Tax in Maharashtra

MONTHLY SALARY	AMOUNT PAYABLE IN MAHARASHTRA
Less than Rs.7500	Nil
Rs.7501 – Rs.10000	Rs.175/ month
Rs.10001 and above	Rs.200/ month (sparing Feb month)
Women earning up to Rs. 10,000/- per month are exempted from paying Professional Tax	Rs.300 for the month of Feb

Professional Tax in Manipur

MONTHLY SALARY	AMOUNT PAYABLE IN MANIPUR
Upto Rs. 4250	Nil
Rs. 4251 – Rs.6250	Rs.100/ month
Rs.6251 – Rs.8333	Rs. 167/ month
Rs.8334 – Rs. 10416	Rs.200/ month
Rs.10417 & above	Rs.208 & 212 / month

Professional Tax in Meghalaya

MONTHLY SALARY	AMOUNT PAYABLE IN MEGHALAYA
Up to Rs.4166	Nil
Rs.4167 – Rs.6250	Rs.16.50/ month
Rs.6251 – Rs.8333	Rs. 25 / month
Rs.8333 – Rs.12500	Rs. 41.50/ month
Rs.12501 – Rs. 16666	Rs. 62.50 / month
Rs.16667 – Rs. 20833	Rs. 83.33/ month
Rs.20834 – Rs. 25000	Rs.104.16/ month
Rs.25001 – Rs. 29166	Rs.125/ month
Rs.29,167 – Rs. 33,333	Rs.150/ month
Rs.33334 – Rs. 37500	Rs.175/month
Rs.37501 – Rs. 41666	Rs. 200/ month
Above 41667	Rs. 208/ month

Professional Tax in Odisha

MONTHLY SALARY	AMOUNT PAYABLE IN ODISHA
Up to Rs.13304	Nil
Rs.13305 – Rs.25000	Rs.125/ month
Rs. 25001 and above	Rs.200/ month except for the month of Feb Rs.300 for Feb month

Professional tax in Punjab

CLASS OF PERSON	AMOUNT PAYABLE IN PUNJAB
All such persons who are assessable under the Head Income from Salaries and/ or Wages as per the Income Tax Act, 1961. i.e., if the income of the individual is more than 2.5 Lakhs per year	Rs. 200/- per month
All such persons who are assessable under the Head Income from Business and/ or Profession as per the Income Tax Act, 1961.  i.e., if the income of the individual is more than 2.5 Lakhs per year	Rs. 200/- per month

Professional Tax in Puducherry

MONTHLY SALARY	AMOUNT PAYABLE IN PUDUCHERRY
Rs.3501- Rs. 5000	Nil
Rs.3501- Rs. 5000	Rs.16.66/ month
Rs.5001- Rs.9000	Rs.40/ month
Rs.9001 – Rs.10000	Rs.150/month
Rs.10001 – Rs. 12,500	Rs.126.67/ month
12501 – above	Rs.182.50 / month

Professional Tax in Sikkim

MONTHLY SALARY	AMOUNT PAYABLE IN SIKKIM
Upto Rs.20000	Nil
Rs.20001- Rs.30000	Rs.125/ month
Rs.30001 – Rs.40000	Rs.150/ month
Rs.40000 & above	Rs.200/ month

Professional Tax in Tamil Nadu

HALF YEARLY SALARY	MOUNT PAYABLE IN TAMIL NADU (HALF YEARLY)
Upto Rs. 21000	Nil
Rs 21001 – Rs.30000	Rs.135
Rs.30001 – Rs.45000	Rs.315
Rs.45001 – Rs.60000	Rs.690
Rs.60001 – Rs. 75000	Rs.1025
Rs. 75001 and above	Rs.1250

Professional Tax in Tripura

MONTHLY SALARY	AMOUNT PAYABLE IN TRIPURA
Upto Rs.7500	Nil
Rs.7500 and above and upto Rs. 15,000	Rs.1800/- (Rs.150/- per month)
Rs.15001 and above	Rs.2496/- (Rs. 208/- per month

Professional Tax in West Bengal

MONTHLY SALARY	AMOUNT PAYABLE IN WEST BENGAL
Upto Rs.10000	Nil
Rs.10001 – Rs.15000	Rs.110/ month
Rs.15001 – Rs.25000	Rs.130/ month
Rs.25001 – Rs.40000	Rs.150 /month
Rs.40000 & above	Rs.200 / month

The states that levy tax in India have been mentioned in this blog. We hope this helps. If you are looking for payroll software to manage the same, you can reach our experts to schedule a quick demo!