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Professional Tax - Slab, Rates & Applicability of P Tax in India - Pionhr

Professional Tax

Introduction

Professional Tax is the tax levied by the State Government. Any individual who is working and earning income from salary, business or any kind of profession is liable to pay this Tax. Different states in the country have different rules in the collection of the amount as per the (State) Professional Tax Act. There are few states who do not have any Professional Tax.

Applicability

Profession tax is applicable on the following classes of persons:

  • An Individual
  • A Hindu Undivided Family (HUF)
  • A Company/Firm/Co-operative Society/Associations of persons or a body of individuals, whether incorporated or not.

Tax Rates

The maximum amount payable is limited to INR 2500 per annum.

Professional Tax is applicable on the following states:

 

Andhra Pradesh

Salary (INR) PT Amount Per Month (INR)
Upto 1500 0
Between 15001 to 20000 150
Above 20001 200

Assam

Salary (INR) PT Amount Per Month (INR)
Upto 10000 0
Between 10001 To 15000 150
Between 15001 To 25000 180
Above 25001 208

Bihar

Salary (INR) PT Amount Per Month (INR)
Upto 300000 0
Between 300001 To 500000 1500
Between 500001 To 1000000 2000
Above 1000001 2500

Gujarat

Salary (INR) PT Amount Per Month (INR)
Upto 2999 0
Between 3000 To 5999 0
Between 6000 To 8999 80
Between 9000 To 11999 150
Above 12000 200

Jharkhand

Salary (INR) PT Amount Per Month (INR)
Upto 300000 0
Between 300001 To 500000 1200
Between 500001 To 800000 1800
Between 800001 To 1000000 2100
Above 1000001 2500

Karnataka

Salary (INR) PT Amount Per Month (INR)
Up to 15000 0
Above 15000 200

Kerala

Salary (INR) PT Amount Per Month (INR)
Upto 11999 0
Between 12000 To 17999 120
Between 18000 To 29999 180
Between 30000 To 44999 300
Between 45000 To 59999 450
Between 60000 To 74999 600
Between 75000 To 99999 750
Between 100000 To 124999 1000
Above 125000 1250

Madhya Pradesh

Salary (INR) PT Amount Per Month (INR)
Upto 225000 0
Between 225001 To 300000 125
Between 300001 To 400000 166 per month for 11 Months and 174 for 12th Month
Above 400001 208 per month for 11 Months and 212 for 12th Month

Maharashtra

Salary (INR) PT Amount Per Month (INR)
Up to 7500 0
Between 7501 To 10000 175; Nil for Women
Above 10001 200; 300 for the Month of February

Manipur

Salary (INR) PT Amount Per Month (INR)
Upto 50000 0
Between 50001 To 75000 1200
Between 75001 To 100000 2000
Between 100001 To 125000 2400
Above 125001 2500

Meghalaya

Salary (INR) PT Amount Per Month (INR)
Upto 50000 0
Between 50001 To 75000 200
Between 75001 To 100000 300
Between 100001 To 150000 500
Between 150001 To 200000 750
Between 200001 To 250000 1000
Between 250001 To 300000 1250
Between 300001 To 350000 1500
Between 350001 To 400000 1800
Between 400001 To 450000 2100
Between 450001 To 500000 2400
Above 500001 2500

Mizoram

Salary (INR) PT Amount Per Month (INR) Details
Upto 5000 0 Nil
Between 5001 To 8000 75 Lump sum amount of INR 900 per annum can be paid
Between 8001 To 10000 120 Lump sum amount of INR 1440 per annum can be paid
Between 10001 To 12000 150 Lump sum amount of  INR 1800 per annum can be paid
Between 12001 To 15000 180 Lump sum amount of INR 2160 per annum can be paid
Above 15001 208 Lump sum amount of INR 2500 per annum can be paid

Nagaland

Salary (INR) PT Amount Per Month (INR)
Upto 4000 0
Between 4001 To 5000 35
Between 5001 To 7000 75
Between 7001 To 9000 110
Between 9001 To 12000 180
Above 12001 208

Odisha

Salary (INR) PT Amount Per Month (INR)
Upto 160000 0
Between 160001 To 300000 1500
Above 300001 2500

Puducherry

Salary (INR) PT Amount Per Month (INR)
Upto 99999 0
Between 100000 To 200000 250
Between 200001 To 300000 500
Between 300001 To 400000 750
Between 400001 To 500000 1000
Above 500001 1250

Punjab

Salary (INR) PT Amount Per Month (INR)
Above 250000 200

Sikkim

Salary (INR) PT Amount Per Month (INR)
Upto 20000 0
Between 20001 To 30000 125
Between 30001 To 40000 150
Above 40001 200

Tamil Nadu

Salary (INR) PT Amount Per Month (INR)
Upto 21000 0
Between 21001 To 30000 135
Between 30001 To 45000 315
Between 45001 To 60000 690
Between 60001 To 75000 1025
Above 75001 1250

Telangana

Salary (INR) PT Amount Per Month (INR)
Upto 15000 0
Between 15001 To 20000 150
Above 20001 200

Tripura

Salary (INR) PT Amount Per Month (INR)
Upto 7500 0
Between 7501 To 15000 150
Above 15001 208

West Bengal

Salary (INR) PT Amount Per Month (INR)
Upto 8500 0
Between 8501 To 10000 0
Between 10001 To 15000 110
Between 15001 To 25000 130
Between 25001 To 40000 150
Above 40001 200