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      Professional Tax For The Financial Year 2015-16

      Monday, March 30th, 2015 Amritesh 175 responses

      Professional tax is a tax levied by the various State Governments of India on salaried individuals, working in government or non-government entities, or in practice of any profession, including Chartered Accountants, Doctors, Lawyers etc or carry out some form of business. This form of tax is in practice for a long time and States were conferred the power of leveling the Tax under Clause (2) of Article 276. The rate at which Professional tax is charged is based on the Income Slabs set by the respective State Governments. However the maximum Professional Tax that can be levied by any State till date is Rs 2500/-. The total amount of professional tax paid during the year is allowed as Deduction under the Income Tax Act. The professional tax is a source of revenue for the State Governments which helps the different in implementing schemes for the welfare and development of the region.
      Professional Tax is deducted by the employers from the salary of the salaried employees and same is deposited with the State Government. For other individuals, they have to directly pay it to the Government or through the Local Bodies appointed to do so.

      Professional Tax Rates for the Financial Year 2017-18. Click on the Link below:

      Professional Tax For The Financial Year 2017-18

       

      Click on the Link below to read in details about some of the major announcements made in the recent Budget Speech and Revised Rates on All Small Savings Schemes (like PPF,KVP, NSC and more)
      For the Financial Year 2015-16 few states have made some alteration which has been updated in this post.
      Let’s look at the Professional Tax Slabs of the States which levy the Professional Tax:-
      Andhra Pradesh
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 15,000/-
      Nil
      Rs 15,001-Rs 20,000/-
      Rs 150
      Rs 20,001/- or Above
      Rs 200
      Assam
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 10,000/-
      Nil
      Rs 10,001- Rs 14,999/-
      Rs 150
      Rs 15,000- Rs 24,999/-
      Rs 180
      Rs 25,000/- or Above
      *Rs 208 & 212
      *Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.
      Bihar
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 25,000/-
      Nil
      Rs 25,001-Rs 41,666/-
      Rs 83.33
      Rs 41,667-Rs 83,333/-
      Rs 166.67
      Rs 83,334/- or Above
      Rs 208.33
      Chattisgarh (Exempted as per the Notification dated 31/03/2011)
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 12,500/-
      Nil
      Rs 12,501-Rs 16,667/-
      Rs 150
      Rs 16,668-Rs 20,833/-
      Rs 180
      Rs 20,834-Rs 25,000/-
      Rs 190
      Rs 25,001/- or Above
      Rs 200
      Goa
       
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 15,000/-
      Nil
      Rs 15,001-Rs 25,000/-
      Rs 150
      Rs 25,001/- or Above
      Rs 200
      Gujarat
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 5,999/-
      Nil
      Rs 6,000-Rs 8,999/-
      Rs 80
      Rs 9,000-Rs 11,999/-
      Rs 150
      Rs 12,000/- or Above
      Rs 200
      Jharkhand
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 25,000/-
      Nil
      Rs 25,001-Rs 41,666/-
      Rs 100
      Rs 41,667-Rs 66,666/-
      Rs 150
      Rs 66,666-Rs 83,333/-
      Rs 175
      Rs 83,334/- or Above
      *Rs 208
      *Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.
      Karnataka
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 14,999/-
      Nil
      Rs 15,000/- or Above
      Rs 200
      Kerala
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 1,999/-
      Nil
      Rs 2,000- Rs 2,999/-
      Rs 20(120)
      Rs 3,000- Rs 4,999/-
      Rs 30(180)
      Rs 5,000- Rs 7,499/-
      Rs 50(300)
      Rs 7,500- Rs 9,999/-
      Rs 75(450)
      Rs 10,000- Rs 12,499/-
      Rs 100(600)
      Rs 12,500- Rs 16,666/-
      Rs 125(750)
      Rs 16,667- Rs 20,833/-
      Rs 166(1000)
      Rs 20,834/- or Above
      Rs 208(1250)
      Payable Semi Annually. In bracket Professional Tax payable Semi Annually is mentioned.
      Madhya Pradesh
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 15,000/-
      Nil
      Above Rs 15,001/-
      *Rs 208 & Rs 212
      *Madhya Pradesh levies Professional Tax @ Rs 208 for 11 months and Rs 212 for the last month.
      Maharashtra
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 7,500/-
      Nil
      Rs 7,501-Rs 10,000/-
      Rs 175
      Above Rs 10,001/-
      *Rs 200 & Rs 300
      *Maharashtra Government levies Professional Tax @ Rs 200 for 11 months and Rs 300 for the last month.
      **Women who earn Salary up to Rs 10,000/- per month are exempted from paying Professional Tax.
      Meghalaya
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 4,166/-
      Nil
      Rs 4,167- Rs 6,250/-
      Rs 16.50
      Rs 6,251- Rs 8,333/-
      Rs 25
      Rs 8,334- Rs 12,500/-
      Rs 41.50
      Rs 12,501- Rs 16,666/-
      Rs 62.50
      Rs 16,667- Rs 20,833/-
      Rs 83.33
      Rs 20,834- Rs 25,000/-
      Rs 104.16
      Rs 25,001/- Rs 29,166/-
      Rs 125
      Rs 29,167/-Rs 33,333/-
      Rs 150
      Rs 33,334/- Rs 37500/-
      Rs 175
      Rs 37,501/- Rs 41,666/-
      Rs 200
      Above Rs 41,667/-
                               *Rs 208
      *Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.
      Orissa
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 13,304/-
      Nil
      Rs 13,305- Rs 25,000/-
      Rs 125
      Rs 25,001/- or Above
      *Rs 200 & Rs 300
      *Professional Tax will be payable @ Rs 200 for first 11 months and Rs 300 in the last month.
      Tamil Nadu
       
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 3,500/-
      Nil
      Rs 3,501-Rs 5,000/-
      Rs 16.66(100)
      Rs 5,001-Rs 7,500/-
      Rs 40 (235)
      Rs 7,501-Rs 10,000/-
      Rs 85(510)
      Rs 10,001-Rs 12,500/-
      Rs 126.67(760)
      Above Rs 12,501/-
      Rs182.50 (1095)
      Collectible Semi- Annually. In bracket Professional Tax payable Semi Annually is mentioned.
      Telangana
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 15,000/-
      Nil
      Rs 15,001-Rs 20,000/-
      Rs 150
      Rs 20,001/- or Above
      Rs 200
      Tripura
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 5,000/-
      Nil
      Rs 5,001- Rs 7,000/-
      Rs 70 (420)
      Rs 7,001- Rs 9,000/-
      Rs 120(720)
      Rs 9,001- Rs 12,000/-
      Rs 140(840)
      Rs 12,001- Rs 15,000/-
      Rs 190(1140)
      Rs 15,001/- or Above
      Rs 2496(208)
      Collectible Semi-Annually. Amount given in bracket is the Professional Tax payable Semi Annually.
      West Bengal
      Monthly Salary
      Professional Tax Levied (P.M)
      Up to Rs 8,500/-
      Nil
      Rs 8,501-Rs 10,000/-
      Rs 90
      Rs 10,001-Rs 15,000/-
      Rs 110
      Rs 15,001-Rs 25,000/-
      Rs 130
      Rs 25,001-Rs 40,000/-
      Rs 150
      Above Rs 40,001/-
      Rs 200
      States and Union Territories where Professional Tax is Not Applicable
      Arunachal Pradesh
      Andaman & Nicobar
      Chandigarh
      Dadra & Nagar Havelli
      Daman & Diu
      Delhi
      Haryana
      Himachal Pradesh
      Jammu & Kashmir
      Lakshadweep
      Nagaland
      Punjab
      Rajasthan
      Uttaranchal
      Uttar Pradesh
      Exemption from Paying Professional Tax (Subject to exemption approved by the respective State)
      1.  Any person suffering from a permanent physical disability (including blindness)
      2.  Parents or guardian of any person who is suffering from mental retardation.
      3. Persons who have completed the age of 65 years.(60 years in case of Karnataka)
      4. Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996.
      Any new update or changes implemented in Tax Rates will be updated shortly.
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      Amritesh is an experienced professional in the field of HR, Finance and Compliance. He is currently working in the IT Industry with an US based firm. He took up Blogging as a hobby which eventually turned into passion. He primarily focuses on topics related to Personal Finance, HR, Compliance and Technology.
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      175 Comments on "Professional Tax For The Financial Year 2015-16"

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      Hr
      Guest

      Above information is wrong to some extent.
      PT is not applicable in Bihar, chhattisgarh.
      Also the rates given above are different from those hosted on the respective websites of the states through the commercial taxes department websites

      Amritesh Sinha
      Guest

      Kindly recheck your comment…because PT is applicable in Bihar and Chattisgarh as far as I know. As for confusion regarding the rates…I have tried my best to keep it updated for the current fiscal year…If there is any specific error…Kindly point it out….I will be glad to rectify it.

      Jayesh Mistry
      Guest

      PT IS LIABLE ON BASIC OR NET PAYMENT

      Janardhan Sayanna
      Guest

      PT is liable to deduct on gross salary not on net payment nor on Basic salary.

      PAWAN
      Guest

      Sir whether there is any exemption for physically handicapped person in PT. In Bihar.

      Manabendra
      Guest

      PT.slab for retired medical professionals. Yet doing pvt. practice?

      MURTHY
      Guest

      sir thank u …wil u provide the govt order of karnataka regarding PT

      Amritesh Sinha
      Guest

      Senior Citizens are exempted from paying Professional Tax.

      Amritesh Sinha
      Guest

      As per my understanding of the Professional Tax Act goes..following are exempted….but in case I have erred on anything, kindly convey the same.

      1.) Any person suffering from a permanent physical disability (including blindness)
      2.) Parents or guardian of any person who is suffering from mental retardation.
      3.) Persons who have completed the age of 65 years.(60 years in case of Karnataka)
      4.) Parents or guardians of a child suffering from a physical disability.

      chaps
      Guest

      hi,
      what are the professional tax slabs for pondicherry.

      Amritesh Sinha
      Guest

      Professional Tax is a State subject….Hence not levied in Union Territory…..!!!!

      ajit samal
      Guest

      Thanks for the information. we are not able to get the publish of PT change for odisha govt. Please provide me the weblink or any publish order of ODISHA GOVT. for PT change in 2015-16.

      Unknown
      Guest

      Does a company need to pay Professional Tax in the state of Gujarat, Karnataka, Kerela (Branches) in addition to the Professional ta paid in the state of Maharashtra (Head Office), if the company has taken a Shop & Establishment Certificate in the states where it has branches ?

      Unknown
      Guest

      This comment has been removed by the author.

      Amritesh Sinha
      Guest

      Hi…
      PT is a State subject and has to be paid as per the norms of State where it is operational..irrespective of Head Office location.

      Amritesh Sinha
      Guest

      Hi…
      PT mentioned in the Article is applicable for Odisha 2015-16…In case there are any changes which I come to know about…will definitely update the same….!!!!

      Raj 8754510451
      Guest

      Hi, Can I know the P T Slab for Telengana ? Any Notice will be helpful too.

      Prakash Sankpal
      Guest

      Hi,

      PT deduction for Meghalaya is Monthly from salary and what is remittance date to Authority?

      Unknown
      Guest

      What About PT for Telangana?

      Amritesh Sinha
      Guest

      Hi…As far as my knowledge goes…It has to be paid before the last day of the succeeding month.

      Amritesh Sinha
      Guest

      Till the last update…the PT for Telengana was same as that of Andhra Pradesh…will update if I come to know about any changes.

      Amritesh Sinha
      Guest

      Hi…Till the last update…the PT for Telengana was same as that of Andhra Pradesh…will update if I come to know about any changes.

      Prakash Sankpal
      Guest

      Hi,

      It seem Maghalaya PT slab has been changed and not yet updated since Rs.1000 slab is missing in above record.

      Anonymous
      Guest

      Can you please post the revised PT for Chattisgarh, in govt site it is showing different
      http://comtax.cg.nic.in/acts_rules/vt_act.pdf

      Raj Bhayani
      Guest

      Hi…. If employer is in Maharashtra and has a branch offie in Rajasthan, will employer deduct PT saying Employee is of Maharashtra….Please Answer.

      Abhijit Phatak
      Guest

      sir thank u …wil u provide the govt order of ASSAM regarding PT

      hanamesh myageri
      Guest

      please tell me pt paid from benfits to me

      Amritesh Sinha
      Guest

      Hello,
      Thanks for pointing it out….I have updated the same.

      Amritesh Sinha
      Guest

      Link provided seems to have not been updated and reflects the previous pt slab…..The one posted in this article is the latest one…!!!!!!!!!

      Amritesh Sinha
      Guest

      Hello,
      PT is a state subject and if somebody is working in the branch location, then pt rules of the respective State will prevail, irrespective of where the Head office is situated.

      Amritesh Sinha
      Guest
      Amritesh Sinha
      Guest

      PT is paid on the Gross Salary and not on any additional benefits provided to an individual.

      ajit samal
      Guest

      Is there any link in publication in any newspaper or govt website regarding PT change in Odisha govt. if you have any link please share. As per circulation of Odisha govt. which exist in govt. website shows very different structure. please let us know if you got any weblink or circulation which endorse the govt. policy where it mentioned the PT change of Odisha tax.

      Girish kumar P G
      Guest

      Hi Sir,
      kindly provide the latest PT for the State "KERALA", i think the above mentioned tax table is incorrect. Thank you.

      Unknown
      Guest

      my emplyer deduct the pt amnt 268/- pm…in what basis i didnt undrstnd????

      Rajasekhar Reddy
      Guest

      Good evening,

      the above PT slab rates correct or not, pls let me know.

      Sudhir Thakur
      Guest

      Dear Sir,
      I am working at Goa & my company is based at Maharashtra. Head office of our company is in Mumbai. They're deducting PT from my salary. Is this correct….??
      Let me know please…

      Kuldeep Singh
      Guest

      Abe Ghonchu… Gross pe

      prasad
      Guest

      This comment has been removed by the author.

      RAM HANCHATE
      Guest

      What is the due date of filing PT return in Andhra Pradesh ??
      How much penalty for not filing the return within the Due date ??

      Unknown
      Guest

      FOr delayed payment of PT in Telangana State do I need to pay both INTEREST & PENALTY or only penalty is sufficient. What is the possibility of paying penalty and seeking exemption of interest?

      Anonymous
      Guest

      Is OVERTIME also to be considered for PROF TAX Deduction in Maharashtra?

      Anonymous
      Guest

      Also by what date Prof Tax dues are to be paid to Maha Govt. and how is the PT Return filed?Kindly provide the website address..

      Komal Swarnkar
      Guest

      Please let me know what are the conditions and when the Profession tax is deducted

      Anonymous
      Guest

      If the proprietor of the SOLE PROPRIETOR FIRM is a senior citizen, is he liable or exempted from PT?

      Vasudev N
      Guest

      Hi!
      I am not senior citizen. My prof income by way of repairing electronic appliances is meagre approx 20 to 25 K per year. most of my earnings are through life time savings investments. Am I still supposed to pay prof tax? I have no salary income. I live in maharashtra.

      Anonymous
      Guest

      I think that the PT should be in the basis of place of employment. However, the companies, just to avoid the issue with the government authorities, deduct the taxes based on the place where ecpenses are accounted. it is possible that your company doed not officially have any branch there and as such deductiong the PT based on the head office jurisdiction.

      gbs
      Guest

      i have one doubt please clarify my doubts if my salary is Rs.13000 per month means how can i create Salary slip for that rupees included pf and ESI and profession tax please clarify my doubts friends.

      Shubhi Garg
      Guest

      Please let me konw whether womens are exempted till 10000 in all the states or not.

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