Shivani
Quick Summary
Professional Tax is a type of tax levied by state governments in India on individuals and organizations engaged in professions, trades, and employment. The tax is imposed on the income earned by such entities in the respective state.
The rate of professional tax varies from state to state and is usually calculated based on the income of the individual or organization. Some states also have a minimum threshold limit below which professional tax is not applicable.
State: Andhra Pradesh
The professional tax slab rates are:
- Up to Rs 15,000: Nil
- Rs 15,001 to Rs 20,000: Rs 150 per month
- Rs 20,000 and above: Rs 200 per month
State: Assam
The professional tax slab rates are:
- Up to Rs. 10,000: NIL
- From Rs. 10,001 to Rs. 15,000: Rs 150 per month
- From Rs. 15,001 to Rs. 25,000: Rs 180 per month
- Above Rs. 25,000: Rs 208 per month
State: Bihar
The professional tax slab rates are:
- Upto Rs. 3,00,000: NIL
- Rs. 3,00,001 to Rs. 5,00,000: Rs 1000 annually
- Rs. 5,00,001 to Rs. 10,00,000: Rs 2000 annually
- Above Rs. 10,00,001: Rs 2500 annually
State: Gujarat
The professional tax slab rates are:
- Up to Rs.12,000: NIL
- Rs. 12,000 and Above: Rs. 200 per month
State: Jharkhand
The professional tax slab rates are:
- Up to Rs 25,000: Nil
- From Rs 25,001 to Rs 41,666: Rs 100 per month
- From Rs 41,667 to Rs 66,666: Rs 150 per month
- From Rs 66,667 to Rs 83,333: Rs 175 per month
- Above Rs 83,334: Rs 208 per month
State: Karnataka
The professional tax slab rates are:
- Up to Rs. 15,000: NIL
- Above Rs. 15,000: Rs 200 per month
State: Kerala
The professional tax slab rates are:
- Upto Rs. 11,999: NIL
- Rs. 12,000 to Rs. 17,999: Rs 120 per month
- Rs. 18,000 to Rs. 29,999: Rs 180 per month
- Rs. 30,000 to Rs. 44,999: Rs 300 per month
- Rs. 45,000 to Rs. 59,999: Rs 450 per month
- Rs. 60,000 to Rs. 74,999: Rs 600 per month
- Rs. 75,000 to Rs. 99,999: Rs 750 per month
- Rs. 1,00,000 to Rs. 1,24,999: Rs 1000 per month
- Above 1,25,000: Rs 1250 per month
State: Madhya Pradesh
The professional tax slab rates are:
- Upto Rs. 2,25,000: NIL
- Rs. 22,5001 to Rs. 3,00,000: Rs 1500 annually
- Rs. 3,00,001 to Rs. 4,00,000: Rs 2000 annually
- Above Rs. 4,00,001: Rs 2500 annually
State: Maharashtra
The professional tax slab rates are:
- Up to Rs. 7,500 for men: NIL
- From Rs. 7,500 to Rs. 10,000: Rs 175 per month (Up to Rs. 10,000 for women NIL )
- Rs. 10,000 and above: Rs 200 per month (Rs. 300/- for the month of February)
State: Manipur
The professional tax slab rates are:
- Upto Rs. 50000: Nil
- Rs. 50,001 to Rs. 75,000: Rs 1200 per month
- Rs. 75,001 to Rs. 1,00,000: Rs 2000 per month
- Rs. 1,00,001 to Rs. 1,25,000: Rs 2400 per month
- Rs. 1,25,000 and above: Rs 2500 per month
State: Meghalaya
The professional tax slab rates are:
- Upto Rs. 50000: NIL
- Rs. 50,001 to Rs. 75,000: Rs 200 annually
- Rs. 75,001 to Rs. 1,00,000: Rs 300 annually
- Rs. 1,00,001 to Rs. 1,50,000: Rs 500 annually
- Rs. 1,50,001 to Rs. 2,00,000: Rs. 750 annually
- Rs. 2,00,001 to Rs. 2,50,000: Rs 1000 annually
- Rs. 2,50,001 to Rs. 3,00,000: Rs. 1250 annually
- Rs. 3,00,001 to Rs. 3,50,000: Rs. 1500 annually
- Rs. 3,50,001 to Rs. 4,00,000: Rs. 1800 annually
- Rs. 4,00,001 to Rs. 4,50,000: Rs. 2100 annually
- Rs. 4,50,001 to Rs. 5,00,000: Rs. 2400 annually
- Above 5,00,001: Rs. 2500 annually
State: Odisha
The professional tax slab rates are:
- Upto Rs. 1,60,000: NIL
- Rs. 160,001 to Rs. 3,00,000: Rs 1500 annually
- Above Rs. 3,00,001: Rs 2500 annually
State: Punjab
The professional tax slab rates are:
- Up to Rs 7,500: Nil
- From Rs 7,501 to Rs 10,000: Rs 175 per month
- Above Rs 10,000: Rs 2,500 per annum, Rs 200 per month except for February, Rs 300 for February
State: Sikkim
The professional tax slab rates are:
- Up to Rs 20,000: NIL
- From Rs 20,001 to Rs: Rs 125 per month
- From Rs 30,001 to Rs: Rs 150 per month
- Above Rs 40,000 Rs: Rs 200 per month
State: Tamil Nadu
The professional tax slab rates are:
- Up to Rs. 21,000: NIL
- From Rs. 21,001 to Rs. 30,000: Rs 130 per month
- From Rs. 30,001 to Rs. 45,000: Rs 315 per month
- From Rs. 45,001 to Rs. 60,000: Rs 690 per month
- From Rs. 60,001 to Rs. 75,000: Rs 1025 per month
- Above Rs. 75,000: Rs 1250 per month
State: Telangana
The professional tax slab rates are:
- Up to Rs. 15,000: NIL
- From Rs. 15,001 to Rs. 20,000: Rs 150 per month
- Above Rs. 20,000: Rs 200 per month
State: Tripura
The professional tax slab rates are:
- Upto Rs. 7500: NIL
- Rs. 7,501 to Rs. 15,000: Rs. 150 per month
- Above Rs. 15001: Rs. 208 per month
State: West Bengal
The professional tax slab rates are:
- Up to Rs. 10,000: Nil
- Rs. 10,001 to Rs. 15,000: Rs 110 per month
- Rs. 15,001 to Rs. 25,000: Rs 130 per month
- Rs. 25,001 to Rs. 40,000: Rs 150 per month
- Above Rs. 40,001: Rs 200 per month
FAQ :
Professional Tax is a tax levied by state governments in India on individuals and organisations engaged in professions, trades, and employment, based on the income earned within that state.
No, the rate of Professional Tax varies from state to state in India and is usually calculated based on the income of the individual or organisation.
Yes, some states have a minimum income threshold below which Professional Tax is not applicable.
In Andhra Pradesh, the Professional Tax is Rs 150 per month for incomes between Rs 15,001 and Rs 20,000, and Rs 200 per month for incomes above Rs 20,000. Incomes up to Rs 15,000 are exempt.
In Maharashtra, men earning up to Rs 7,500 per month have no tax. For incomes between Rs 7,500 and Rs 10,000, the tax is Rs 175 per month, and Rs 200 per month for incomes above Rs 10,000. Women have different exemption limits. The tax in February is Rs 300 for incomes of Rs 10,000 and above.
In Bihar, incomes up to Rs 3,00,000 are exempt. For incomes between Rs 3,00,001 and Rs 5,00,000, the tax is Rs 1000 annually. It is Rs 2000 annually for incomes between Rs 5,00,001 and Rs 10,00,000, and Rs 2500 annually for incomes above Rs 10,00,001.
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