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 ASSAM
Upto Rs.10,000
Nil
Rs. 25,000 and above
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 Taxin 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!
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Sukriti Saini works as a content marketing strategist at HROne. She has done Bachelors in Journalism from Delhi University and carries several years of experience in content development. HR trends, Productivity, Performance and topics related to Employee Engagement garner most of her writing interest here. During leisure, she loves to write and talk about fashion, food & life.
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