Chartered Accountant
471 Points
Posted on 04 July 2018
Professional Tax applicability depends upon your working location. Professional Tax applicable according to below
Professional Tax Slab Rates in Various States
Professional Tax Slab Rates for Maharashtra
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 7,500/- for men |
NIL |
| Up to ₹ 10,000/- for women |
NIL |
| From ₹ 7,500/- to ₹ 10,000/- |
₹ 175/- |
| ₹ 10,000/- and above |
₹ 200/- (₹ 300/- for the month of February) |
Professional Tax Slab for Karnataka
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 15,000/- |
NIL |
| Above ₹ 15,000/- |
₹ 200/- |
Professional Tax Slab Rates for Gujarat
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 5,999/- |
NIL |
| From ₹ 6,000/- to ₹ 8,999/- |
₹ 80/- |
| From ₹ 9,000/- to 11,999/- |
₹ 150/- |
| ₹ 12,000/- and Above |
₹ 200/- |
Professional Tax Slab Rates for West Bengal
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 8,500/- |
NIL |
| From ₹ 8,501/- to ₹ 10,000/- |
₹ 90/- |
| From ₹ 10,001/- to ₹ 15,000/- |
₹ 110/- |
| From ₹ 15,001/- to ₹ 25,000/- |
₹ 130/- |
| From ₹ 25,001/- to ₹ 40,000/- |
₹ 150/- |
| Above ₹ 40,000/- |
₹ 200/- |
Professional Tax Slab Rates for Madhya Pradesh
| Annual salary (₹) |
Tax per month (₹) |
| Up to ₹ 1,50,000/- |
NIL |
| From ₹ 1,50,001 to ₹ 1,80,000/- |
₹ 125/- |
| Above ₹ 1,80,000/- |
₹ 212/- |
Professional Tax Slab Rates for Tamil Nadu
| Half yearly salary (₹) |
Tax per 6 months (₹) |
| Up to ₹ 21,000/- |
NIL |
| From ₹ 21,001 to ₹ 30,000/- |
₹ 100/- |
| From ₹ 30,001 to ₹ 45,000/- |
₹ 235/- |
| From ₹ 45,001 to ₹ 60,000/- |
₹ 510/- |
| From ₹ 60,001 to ₹ 75,000/- |
₹ 760/- |
| Above ₹ 75,000/- |
₹ 1095/- |
Professional Tax Slab Rates for Andhra Pradesh
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 15,000/- |
NIL |
| From ₹ 15,001/- to ₹ 20,000/- |
₹ 150/- |
| Above ₹ 20,000/- |
₹ 200/- |
Professional Tax Slab Rates in Odisha
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 5,000/- |
NIL |
| From ₹ 5,001 to ₹ 6,000/- |
₹ 30/- |
| From ₹ 6,001 to ₹ 8,000/- |
₹ 50/- |
| From ₹ 8,001/- to ₹ 10,000/- |
₹ 75/- |
| From ₹ 10,001/- to ₹ 15,000/- |
₹ 100/- |
| From ₹ 15,001/- to ₹ 20,000/- |
₹ 150/- |
| Above ₹ 20,000/- |
₹ 200/- |
Professional Tax Slab Rates for Bihar
| Annual salary (₹) |
Tax for the year (₹) |
| Up to ₹ 3,00,000/- |
NIL |
| From ₹ 3,00,001/- to ₹ 5,00,000/- |
₹ 1,000/- |
| From ₹ 5,00,001/- to ₹ 10,00,000/- |
₹ 2,000/- |
| Above ₹ 10,00,000/- |
₹ 2,500/- |
Professional Tax Slab Rates for Telangana
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 15,000/- |
NIL |
| From ₹ 15,001/- to ₹ 20,000/- |
₹ 150/- |
| Above ₹ 20,000/- |
₹ 200/- |
Professional Tax Slab Rates for Assam
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 10,000/- |
NIL |
| From ₹ 10,001/- to ₹ 15,000/- |
₹ 150/- |
| From ₹ 15,001/- to ₹ 25,000/- |
₹ 180/- |
| Above ₹ 25,000/- |
₹ 208/- (₹ 212/- for the month of February) |
Professional Tax Slab Rates for Sikkim
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 20,000/- |
NIL |
| From ₹ 20,001/- to ₹ 30,000/- |
₹ 125/- |
| From ₹ 30,001/- to ₹ 40,000/- |
₹ 150/- |
| Above ₹ 40,000/- |
₹ 200/- |
Professional Tax Slab Rates for Meghalaya
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 4,166/- |
NIL |
| From ₹ 4,167/- to ₹ 6,250/- |
₹ 16.50/- |
| From ₹ 6,251/- to ₹ 8,333/- |
₹ 25/- |
| From ₹ 8,334/- to ₹ 12,500/- |
₹ 41.50/- |
| From ₹ 12,501/- to ₹ 16,666/- |
₹ 62.50/- |
| From ₹ 16,667/- to ₹ 20,833/- |
₹ 83.33/- |
| From ₹ 20,834/- to ₹ 25,000/- |
₹ 104.16/- |
| From ₹ 25,001/- to ₹ 29,166/- |
₹ 125/- |
| From ₹ 29,167/- to ₹ 33,333/- |
₹ 150/- |
| From ₹ 33,334/- to ₹ 37,500/- |
₹ 175/- |
| From ₹ 37,501/- to ₹ 41,666/- |
₹ 200/- |
| Above ₹ 41,666/- |
₹ 208/- (₹ 212/- for the month of February) |
Professional Tax Slab Rates for Kerala
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 1,999/- |
NIL |
| From ₹ 2,000/- to ₹ 2,999/- |
₹ 20/- |
| From ₹ 3,000/- to ₹ 4,999/- |
₹ 30/- |
| From ₹ 5,000/- to ₹ 7,499/- |
₹ 50/- |
| From ₹ 7,500/- to ₹ 9,999/- |
₹ 75/- |
| From ₹ 10,000/- to ₹ 12,499/- |
₹ 100/- |
| From ₹ 12,500/- to ₹ 16,666/- |
₹ 125/- |
| From ₹ 16,667/- to ₹ 20,833/- |
₹ 166/- |
| Above ₹ 20,834/- |
₹ 208/- (₹ 212/- for the month of February) |
Professional Tax Slab Rates in Chattishgarh
| Annual salary (₹) |
Tax per month (₹) |
| Up to ₹ 1,50,000/- |
NIL |
| From ₹ 1,50,001/- to ₹ 2,00,000/- |
₹ 150/- |
| From ₹ 2,00,000/- to ₹ 2,50,000/- |
₹ 180/- |
| From ₹ 2,50,001/- to ₹ 3,00,000/- |
₹ 190/- |
| Above ₹ 3,00,000/- |
₹ 200/- |
Professional Tax Slab Rates for Tripura
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 5,000/- |
NIL |
| From ₹ 5,001/- to ₹ 7,000/- |
₹ 70/- |
| From ₹ 7,001/- to ₹ 9,000/- |
₹ 120/- |
| From ₹ 9,001/- to ₹ 12,000/- |
₹ 140/- |
| From ₹ 12,001/- to ₹ 15,000/- |
₹ 190/- |
| Above ₹ 15,000/- |
₹ 208/- (₹ 212/- for the month of February) |
Who is Exempt from Paying Tax?
Professional tax is not applicable where:
- An assessee has completed 65 years of age. For the state of Karnataka it is 60 years.
- A person suffering 40% or more of permanent physical disability or blindness.
- Parent or guardian of a physically challenged or mentally retarded child.
However, it should be noted that the above provisions can vary in different states.
States and Union Territories where Professional Tax is not Applicable
| STATES |
UNION TERRITORIES |
| Arunachal Pradesh |
Andaman & Nicobar |
| Haryana |
Chandigarh |
| Himachal Pradesh |
Delhi |
| Jammu & Kashmir |
Puducherry |
| Punjab |
Dadra & Nagar Haveli |
| Rajasthan |
Daman & Diu |
| Nagaland |
Lakshadweep |
| Uttaranchal |
|
| Uttar Pradesh |
|
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