Professional Tax Slab Rates In Different States: 2019-20

In this post, we will be discussing the professional tax slab rates for different states. Also, we have discussed the penalties charged in case of any delay in the payment according to different states.

Professional Tax in India is collected by State government themselves. In several other states which have active Panchayats, local bodies themselves levy and collect this tax. As the states have been empowered to levy and collect this tax, different states levy Professional tax as per different slab rates.

The Professional Tax for some major states in India are as follows:

• Professional tax slab in Andhra Pradesh and Telangana
• Professional tax slab in Assam
• Professional tax slab in Bihar
• Professional tax slab in New Delhi
• Professional tax slab in Goa
• Professional tax slab in Gujarat
• Professional tax slab in Jharkhand
• Professional tax slab in Karnataka
• Professional tax slab in Kerala
• Professional tax slab in Madhya Pradesh
• Professional tax slab in Maharashtra
• Professional tax slab in Manipur
• Professional tax slab in Meghalaya
• Professional tax slab in Odisha
• Professional tax slab in Punjab [Introduced in 2018]
• Professional tax slab in Puducherry
• Professional tax slab in Sikkim
• Professional tax slab in Tamil Nadu
• Professional tax slab in Tripura
• Professional tax slab in West Bengal

Professional tax in Andhra Pradesh and Telangana

Professional tax in Andhra Pradesh is levied under the Andhra Pradesh Tax on Professions, Trades, Callings and Employment Act 1987.

The Slab rates in Andhra Pradesh on Salary/Wage-earners are as follows:

MONTHLY SALARY	AMOUNT PAYABLE IN ANDHRA PRADESH
Up to Rs.15000	Nil
Rs.15001 to  Rs.20000	Rs.150 per month
Rs.20000 and above	Rs.200 per month

Professional Tax in Assam

MONTHLY SALARY	AMOUNT PAYABLE IN ASSAM
Upto Rs. 10,000	Nil
Rs. 10,001 to Rs. 15,000	Rs. 150 per month
Rs. 15001 to Rs. 24,999	Rs. 180 per month
Rs. 25,000 and above	Rs. 208 per month

Professional Tax in Bihar

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

Professional Tax in New Delhi

In December 2004, the Municipal Corporation of Delhi tried to enforce a professional tax on those residing and working in New Delhi. This proposal was rejected by the Standing Committee of Municipal Corporation of Delhi. Hence, this tax is not levied in New Delhi.

Professional tax in Goa

MONTHLY SALARY	AMOUNT PAYABLE IN GOA
Up to Rs.15,000	Nil
Rs.15,001 to Rs.25,000	Rs.150 per month
Rs.25001 and above	Rs.200 per 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 to Rs.8999	Rs.80 per month
Rs.9000 to Rs.11999	Rs.150 per month
Rs.12000 & above	Rs.200 per month

Professional tax in Jharkhand

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

Professional tax in Karnataka

Professional Tax in Karnataka is levied under the Karnataka Tax on Professions, Trades, Callings and Employment Act 1976.

Tax Slab rates in Karnataka on Salary/Wage earners are as follows:

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

Different slab rates in Karnataka are for a different class of individuals and the above slab rates are only for salary/wage earners.

For late payment of Professional Tax in Karnataka, Interest @1.25% pm would be levied. Also, a maximum penalty of 50% of the total amount due may be levied by the Karnataka authority.

Professional tax in Kerala

Professional Tax in Kerala is payable Half Yearly. Below given are the professional tax slabs for Kerala paid half-yearly or semi-annually.

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

Professional Tax in Madhya Pradesh

Professional Tax in Madhya Pradesh is levied by the Madhya Pradesh Vritti Kar Adhiniyam, 1955. Madhya Pradesh levies the Professional tax at Rs. 208 for 11 months and Rs. 212 for the last month.

Tax Slab rates in Madhya Pradesh on Salary/Wage earners are as follows:

MONTHLY SALARY	AMOUNT PAYABLE IN MADHYA PRADESH
Less than Rs. 18750	Nil
Rs.18750 to Rs.25000	Rs.125 per month
Rs.25000 to Rs. 33333	Rs. 167 per month
Rs. 33333 & above	Rs. 208 & 212 per month

Professional Tax in Maharashtra

Professional Tax in Maharashtra is governed by the Maharashtra State Tax on professions, Trades, Callings and Employment Act 1975 which came into effect from 1st April 1975.

The Professional tax Slab rates in Maharashtra on Salary/Wage earners are as follows:

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

Professional Tax in Manipur

Manipur levies the Professional tax at Rs. 208 for 11 months and Rs. 212 for the last month.

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

Professional Tax in Meghalaya

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

Professional Tax in Odisha

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

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

HALF-YEARLY SALARY	AMOUNT PAYABLE IN PUDUCHERRY (HALF YEARLY)
Up to 99,999	Nil
Rs. 1,00,000 To Rs. 2,00,000	Rs.250
Rs. 2,00,001 To Rs. 3,00,000	Rs.500
Rs.3,00,001 To Rs. 4,00,000	Rs.750
Rs. 4,00,001 To 5,00,000	Rs.1000
5,00,001 and above	Rs.1250

Professional Tax in Sikkim

MONTHLY SALARY	AMOUNT PAYABLE IN SIKKIM
Up to Rs.20000	Nil
Rs.20001 to Rs.30000	Rs.125 per month
Rs.30001 to Rs.40000	Rs.150 per month
Rs.40000 & above	Rs.200 per month

Professional Tax in Tamil Nadu

Professional Tax in Tamil Nadu is levied under the Town Panchayats, Municipalities and Municipal Corporations Rules 1988.

The Slab rates on salaried income in Tamil Nadu are as follows:

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

Professional Tax in Tripura

Professional Tax in Tripura was revised on 25th July 2018.

The revised tax Slab rates in Tripura on Salary/Wage earners are as follows:

Salary and wage earners:- When the range of monthly gross income is
MONTHLY SALARY	AMOUNT PAYABLE IN TRIPURA
Up to Rs.7500	Nil
Rs.7500 and above and up to Rs. 15,000	Rs.1800/- (Rs.150/- per month)
Rs.15001 and above	Rs.2496/- (Rs. 208/- per month)

Professional Tax in West Bengal

Professional Tax in West Bengal is levied under the West Bengal State Tax on professions, Trades, Callings and Employment Act 1979.

The tax Slab rates in West Bengal on Salary/Wage earners are as follows:

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

In case of any delay in depositing this tax in West Bengal Government, Interest at 1% pm would be levied.  A penalty of 50% of the total amount due may also be levied by the West Bengal government.

These are the various states which levy PT or professional tax. If you have any questions, drop them in the comment section below.

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