Tax Slabs in the payment of Professional Tax in different states and union territories
The tax slabs for Professional Tax in different states and union territories which have imposed Professional Tax are listed as below:-
Monthly income/salary |
Professional Tax Amount |
Less than Rs. 15000 |
Nil |
Rs. 15001 to Rs. 20000 |
Rs. 150 per month |
More than Rs. 20000 |
Rs. 200 per month |
Monthly income/salary |
Professional Tax Amount |
Less than Rs. 10000 |
Nil |
Rs. 10001 to Rs. 15000 |
Rs. 150 per month |
Rs. 15001 to Rs. 24999 |
Rs. 180 per month |
Rs. 25000 or more |
Rs. 208 per month |
Monthly income/salary |
Professional Tax Amount |
Less than or equal to Rs. 25000 |
Nil |
Rs. 25001 to Rs. 41666 |
Rs. 83.33 per month |
Rs. 41667 to Rs. 83333 |
Rs. 166.67 per month |
More than or equal to Rs. 83334 |
Rs. 208.33 per month |
Monthly income/salary |
Professional Tax Amount |
Less than Rs. 15000 |
Nil |
Rs. 15001 to Rs. 25000 |
Rs. 150 per month |
Rs. 25001 or more |
Rs. 200 per month |
Monthly income/salary |
Professional Tax Amount |
Up to Rs. 5999 |
Nil |
Rs. 6000 to Rs. 8999 |
Rs. 80 per month |
Rs. 9000 to Rs. 11999 |
Rs. 150 per month |
Rs. 12000 or above |
Rs. 200 per month |
Monthly income/salary |
Professional Tax Amount |
Less than Rs. 25000 |
Nil |
Rs. 25001 to Rs. 41666 |
Rs. 100 per month |
Rs. 41667 to Rs. 66666 |
Rs. 150 per month |
Rs. 66667 to Rs. 83333 |
Rs. 175 per month |
More than Rs. 83333 |
Rs. 208 per month |
Monthly income/salary |
Professional Tax Amount |
Less than Rs. 15000 |
Nil |
Rs. 15000 or more |
Rs. 200 per month |
Half-yearly income/salary |
Professional Tax Amount (half-yearly) |
Less than or equal to Rs. 11999 |
Nil |
Rs. 12000 to Rs. 17999 |
Rs. 120 |
Rs. 18000 to Rs. 29999 |
Rs. 180 |
Rs. 30000 to Rs. 44999 |
Rs. 300 |
Rs. 45000 to Rs. 59999 |
Rs. 450 |
Rs. 60000 to Rs. 74999 |
Rs. 600 |
Rs. 75000 to Rs. 99999 |
Rs. 750 |
Rs. 100000 to Rs. 124999 |
Rs. 1000 |
Rs. 125000 or more |
Rs. 1250 |
Monthly income/salary |
Professional Tax Amount |
Less than Rs. 18750 |
Nil |
Rs. 18750 to Rs. 25000 |
Rs. 125 per month |
Rs. 25001 to Rs. 33333 |
Rs. 167 per month |
More than Rs. 33333 |
Rs. 208 to Rs. 212 per month |
Monthly income/salary |
Professional Tax Amount |
Less than or equal to Rs. 7500 |
Nil |
Rs. 7501 to Rs. 10000 |
Rs. 175 per month |
Rs. 10001 or above |
Rs. 200 per month except for February; Rs. 300 for the month of February |
Note: Women who earn a salary up to Rs. 10000 are exempted from paying Professional Tax.
Monthly income/salary |
Professional Tax Amount |
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 or above |
Rs. 208 to Rs. 212 per month |
Monthly income/salary |
Professional Tax Amount |
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. 8334 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. 29167 to Rs. 33333 |
Rs. 150 per month |
Rs. 33334 to Rs. 37500 |
Rs. 175 per month |
Rs. 37501 to Rs. 41666 |
Rs. 200 per month |
More than or equal to Rs. 41667 |
Rs. 208 per month |
Monthly income/salary |
Professional Tax Amount |
Less than or equal to Rs. 13304 |
Nil |
Rs. 13305 to Rs. 25000 |
Rs. 125 per month |
Rs. 25001 or above |
Rs. 200 per month except for February; Rs. 300 for February |
Half-yearly income/salary |
Professional Tax Amount (Half-yearly) |
Less than or equal to Rs. 99999 |
Nil |
Rs. 100000 to Rs. 200000 |
Rs. 250 |
Rs. 200001 to Rs. 300000 |
Rs. 500 |
Rs. 300001 to Rs. 400000 |
Rs. 750 |
Rs. 400001 to Rs. 500000 |
Rs. 1000 |
More than Rs. 500000 |
Rs. 1250 |
Category of Person |
Professional Tax Amount |
If the salary/wage of an individual is more than Rs. 250000 annually, under the category Income from Salaries and/or Wages as per Income Tax Act, 1961 |
Rs. 200 per month |
If an individual’s income is more than Rs. 250000 annually, under the category Income from Business and/or Profession as per Income Tax Act, 1961 |
Rs. 200 per month |
Monthly income/salary |
Professional Tax Amount |
Less than or equal to Rs. 20000 |
Nil |
Rs. 20001 to Rs. 30000 |
Rs. 125 per month |
Rs. 30001 to Rs. 40000 |
Rs. 150 per month |
More than Rs. 40000 |
Rs. 200 per month |
Half-yearly income/salary |
Professional Tax Amount (Half-yearly) |
Less than 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 or more |
Rs. 1250 |
Monthly income/salary |
Professional Tax Amount |
Less than or equal to Rs. 7500 |
Nil |
Rs. 7501 to Rs. 15000 |
Rs. 150 per month |
More than or equal to Rs. 15001 |
Rs. 208 per month |
Monthly income/salary |
Professional Tax Amount |
Less than or equal 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 or more |
Rs. 200 per month |