Tax Slabs in the payment of Professional Tax in different states and union territories

Updated on : 2020-Nov-26 13:52:24 | Author :

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:-

 

  • Andhra Pradesh

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

 

  • Assam

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

 

  • Bihar

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

 

  • Goa

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

 

  • Gujarat

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

 

  • Jharkhand

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

 

  • Karnataka

Monthly income/salary

Professional Tax Amount

Less than Rs. 15000

Nil

Rs. 15000 or more

Rs. 200 per month

 

  • Kerela

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

 

  • Madhya Pradesh

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

 

  • Maharashtra

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.

 

  • Manipur

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

 

  • Meghalaya

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

 

  • Odisha

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

 

  • Puducherry

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

 

  • Punjab

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

 

  • Sikkim

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

 

  • Tamil Nadu

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

 

  • Tripura

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

 

  • West Bengal

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

 

 

 

Get FREE Advice