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.
Profession tax is applicable on the following classes of persons:
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 |
The state government levies a professional tax under the Professional Tax act. The tax amount varies from state to state. Any individual in any profession above a certain income limit is liable to pay professional tax.
If you are under a certain income limit set by the government, you do not have to pay professional tax. And in few states, there is no Professional Tax slab at all.
Profession tax is levied under the professional tax act. The state collects this tax. Under the following mentioned category, you need to pay professional tax:
Tax Rates of the Professional Tax section vary in all states. But the state cannot tax an individual or a company more than 2500 rupees per annum.
Professional tax slab management is an important part of any business. The tax must be paid on time and without fail, or the company has to face the consequences.
It is essential to have a payroll management company handle the PT tax slab as well. This saves time and keeps things in order. PionHR is one such payroll company that handles professional tax and other taxes like welfare fund tax and ESS, and many more such things.
PionHR will handle the professional tax section and will provide the company the following services:
Payroll management is the priority of every company. And if you are looking for an experienced and dependable payroll management company PionHR is what you want. We are the leading independent payroll management company in delhi. Our ultimate aim is to provide cost-effective services to our clients. We will share our expertise with you and provide quick and easy solutions. To know more in detail about PionHR Payroll Software do visit our website.