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      Professional Tax For The Financial Year 2016-17

      Saturday, April 2nd, 2016 Amritesh 97 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

       

      For the Financial Year 2016-17, few states have made some alteration which has been updated in this post. Any further changes or revision, I come to know will be updated at the earliest.
      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 15,000/-
      Nil
      Rs 15,001/- 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/-
      Nil (from 01/08/2016)
      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.
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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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      97 Comments on "Professional Tax For The Financial Year 2016-17"

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      Gp Capt CRR Sastry
      Guest

      Are Pensioners liable to Profession Tax? Since it is levied on Salaried Employees or Professionals doubt arises whether a Pensioner is an employee? Armed Forces Personnel are exempt from Profession Tax, but are the armed forces Personnel who after hanging their Uniform reciept of only Pension are liable to Profession Tax?

      Amritesh
      Guest

      No. Professional Tax is not applicable.

      Nishant Samaiya
      Guest

      if 2500 Rs is deducted as Professional Tax in current AY year & total income is 210000 . Can i claim 2500 for refund during ITR, as total income (210000 + 2500) is less than 250000.

      pls suggest

      Amritesh
      Guest

      Professional Tax is levied by the respective State and is different from Income Tax. Hence, you cannot claim refund on account of PT deduction irrespective of your income.

      Auditor Sopan
      Guest

      How to Exemption person suffering from a permanent physical disability?

      Amritesh
      Guest

      PT is a state subject. Hence provision laid out by the respective State needs to be followed, Maharashtra does provide such exemption (U/S 27A of the Maharashtra Profession Tax Act, 1975). Individual needs to forward a certificate from the Competent Authority confirming his/her disability to the employer. The Employer will forward the same to the Assessing Authority.

      tas R
      Guest

      whether in Gujarat state P Tax is exempted for Senior Citizen?

      PATANGE GOVIND
      Guest

      plese help me parliment member & z.p.president P Tax how many diducted

      Milan Pandya
      Guest

      Sir,
      I am working as a lecturer in two different college's of same institution situated in Gujarat with salaries 23k & 8k resp. So my employer deduct PT from both the salaries i.e. ₹200 & ₹80 p.m. so my total amount of PT deduction becomes more than ₹2500 p.a., it is legal or illegal?

      Amritesh
      Guest

      No such exemption is available for Senior Citizens as of now.

      Amritesh
      Guest

      Inform your employer about the same. The Employer will forward the same to the Assessing Authority and they will help you with the same.

      Amritesh
      Guest

      Members of Parliament (MP) do not receive remuneration in form of Salary, it is regarded as Income from Other Sources. For Government officials like Minsters, President and other Government Servants income is taxable as "Income from Salary". So likewise PT may be levied on the same.

      Dilip K
      Guest

      what about proffesional tax for work from home concept

      smita sakhare
      Guest

      This comment has been removed by the author.

      Amritesh
      Guest

      On the amount received for the concerned month.

      Amritesh
      Guest

      It remains the same irrespective of whether you work from home or office.

      Avinash Anand
      Guest

      Money is deducted from my salary in the form of profession tax of Rs 510. But I am from west Bengal and tax deduction for West Bengal is Rs 130. So, Why this extra amount is deducted from my salary?

      dony jose
      Guest

      HOW IS CALCULATING SALARY IS IT INCLUDING HRA, PF, WF ETC…

      dony jose
      Guest

      FOR KERALA STATE

      Karuna Shejwal
      Guest

      sir, if some employees working in probation period in such case can they are applicable for professional tax slab pls. suggest.

      Jayant Lakhkar
      Guest

      Sir, I am director of a Pvt. Ltd. company based in Pune, Maharashtra. I am not getting any remuneration from the compabny. Do I still have to pay professional tax of State of Maharashtra ? If yes, how much amount per year ?

      Welcome to Pradeep's Blog
      Guest

      Is Professional Tax exempted for Persons with Disability in Madhya Pradesh ? kindly share the link

      Unknown
      Guest

      Hi I am freelance engineer and work out side Maharashtra but I live in Mumbai do I have to pay professional tax

      Amritesh
      Guest

      You may ask your employer for clarification on the same. The maximum PT which may be deducted is Rs2,500/- per annum depending of income slab.

      Amritesh
      Guest

      PT is calculated on Gross Salary.

      Amritesh
      Guest

      replied above!!!!!

      Amritesh
      Guest

      Yes

      Amritesh
      Guest

      The Pvt Ltd company will have to pay professional tax but if you are not getting any remuneration as an individual, you are not required to pay.

      Amritesh
      Guest

      No such exemption is available as per my knowledge.

      Amritesh
      Guest

      If the State where you are plying your trade levies PT, then you will be required to pay the same.

      Anonymous
      Guest

      I am contract employee in the company in Maharshtra. Monthly salary was Rs 40000/- and was in employment for six month in this year. Employer has deducted every month Rs 200/- even though I am not employed now do I still have to pay total amount of Rs 2500/- for this year

      Anonymous
      Guest

      What is the professional tax slab for the Software company of Gujarat

      Unknown
      Guest

      PT collected by PVT com and not deposited in 6 mnths ..whats the liablity of compy now ?

      Unknown
      Guest

      There is error in Kerala State PT 2nd last slabs ends at 20833 and last starts at Rs 20884 in between people with salary Rs 20834 to Rs 20883 are missing.

      Also can you share respective link of government website so that once refer.

      Amit R Patel
      Guest

      Dear Sir
      i asked one quri is i have gross salary in the month 20k but i am 22 days absent so deducted the professional tax

      Sunil Rangarajan
      Guest

      I worked in Tamilnadu for a company who deducted 2500 INR as professional tax effective my October payslip. I have now joined another company in Telangana where they have started monthly deductions of Rs. 200. I wanted to know how I should recover the additional amount paid through the Tamilnadu company as they have deducted the amount in advance.

      Anonymous
      Guest

      Professional Tax is pending to be paid for first 2 quarters for a company with 9 employees. Will penalty be applied? If yes then what rate? Who can help me calculate the exact amount payable by the company?

      Amritesh
      Guest

      PT is not required to be paid for the tenure you are unemployed.

      Amritesh
      Guest

      Same as it is for the rest.

      Amritesh
      Guest

      You need to pay the same immediately along with interest and penalty as applicable.

      Amritesh
      Guest

      It is dependent on the Salary you received for the period. If PT is charged on monthly basis and the salary is below the slab then it should not be levied.

      Amritesh
      Guest

      You can communicate with your previous employer to refund the advance collected by showing sufficient proof of the deduction.

      Amritesh
      Guest

      PT is state subject. Penalty will be levied as per the State norms.

      Amritesh
      Guest

      Thanks for pointing out the typo…I have updated the same. Please refer to the site below:
      http://www.sanchitha.ikm.in/

      Anonymous
      Guest

      Thank you.

      Unknown
      Guest

      Hello,
      I want to know that PT is calculated on my DEFINED Salary OR on the GROSS Salary I earned for the same month.
      Ex : (Maharashtra State)If my Salary is Rs.10000
      but for current month I was absent, due to which I got my gross salary as Rs.7000 so on which amount my PT will be calculated???
      ON 10000 or 7000 ????

      Nagabhushan BJ
      Guest

      This comment has been removed by the author.

      Nagabhushan BJ
      Guest

      A company is registered in Bengaluru, Karnataka and it has a branch in Delhi where it has some employees working. Does it need to pay PT on salaries paid to employees in Delhi to Karnataka PT dept.? As I can see in your post PT is not applicable to delhi.
      Please help

      Unknown
      Guest

      I m appointed 1 april 2016 in railway,in bihar.i want to know is professional tax deducted according to financial year or calendar year..plz reply

      Deepak
      Guest

      if professional tax which company deduct from employee on monthly basis from their salary is refundable or employee get any benefits after paying professional tax?

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