Professional Tax Rates For The FY 2019-20

Monday, April 1st, 2019 Amritesh 373 responses 499 Views

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 Professional tax rates is based on the Income Slabs set by the respective State Governments. However, the maximum Professional Tax that may be levied by any State has been capped at Rs 2500/-. The total amount of professional tax paid during the year is allowed as Deduction under the Income Tax Act.

Income Tax Slab Rates For Financial Year 2019-20

Income Tax Deductions and Exemptions

Steps to e-file Income Tax Return (ITR 1- Sahaj)?

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 Rates For The Financial Year 2019-20 for the respective States has been discussed in this post.

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. The tax has to be collected and deposited as per the timeline provided by the respective State Government. In case, one fails to do so, penalty and late fee would be applicable.

The Tax may be paid to the Government on Monthly, Semi Annually or Annually basis depending on nature of business and the respective State Laws. Professional Tax Return needs to be filed at the end of the Financial Year.

For the Financial Year 2019-20, few states have made minor alteration which has been updated in this post. Any further changes or revision, I come to know will be updated at the earliest. Also few more States have been added to the list. In case of any clarification, please get in touch with the Commercial Tax Department of the respective State.

Professional Tax Slabs For Previous Year

Recommendations have been made to enhance the Professional Tax rate which was last revised in 1988. I have included the States which levy Professional Tax. However, in case I have missed out anything same will be updated later.

Professional Tax: Details About Enrolment, Registration, Payment, Return, Exemption

Let’s look at the Professional Tax Rates For Financial Year 2019-20 (State Wise):-
Andhra Pradesh Professional Tax Rates

Assam Professional Tax Rates

Bihar Professional Tax Rates

Goa Professional Tax Rates

Gujarat Professional Tax Rates

Jharkhand Professional Tax Rates

Karnataka Professional Tax Rates

Kerala Professional Tax Rates

Madhya Pradesh Professional Tax Rates

Maharashtra Professional Tax Rates

Manipur Professional Tax Rates

Meghalaya Professional Tax Rates

Nagaland Professional Tax Rates

Odisha Professional Tax Rates

Puducherry Professional Tax Rates

Punjab Professional Tax Rates

Sikkim Professional Tax

Tamil Nadu Professional Tax Rates

Telangana Professional Tax Rates

Tripura Professional Tax Rates

West Bengal Professional Tax Rates

Professional Tax Not Applicable in States

Note: Some Figures in Decimals may be rounded off to the nearest Rupee.

Exemption from Paying Professional Tax (As per the Act)

Any person suffering from a permanent physical disability (including blindness) depending on provisions of PT of the respective State.

Parents or guardian of any person who is suffering from mental retardation, if the PT Act provides provision for the same.

Persons who have completed the age of 65 years. Subject to exemption provided by respective State. (60 years in case of Karnataka)

Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996, applicable as per State provisions.

This article is for informational purpose only. Readers are advised to research further to have more clarity on the topic. It is very important to do your own analysis and consult your Tax Consultant before arriving at any conclusion.

mm
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.

All the opinions/suggestions/views expressed on this blog are just for sharing information. Readers are requested to consult their respective financial advisers and experts before taking any decision. Views shared through post or comments are personal opinion meant for reference of the readers. These should not be considered as Investment Advice or Legal Opinion. The Blog or the Author does not take any responsibility regarding any such action taken by any Individual.
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Irfana
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Irfana

professional tax is decuted on take home salary or net salary please clarifiy .

Samaresh Ganguly
Guest
Samaresh Ganguly

Take home Salary & Net Salary, meanings are equal.

Selvakumar
Guest
Selvakumar

From Gross salary like PF ESI

Vishwaradhya
Guest
Vishwaradhya

Sir please comment about PT exemption for Educational institutions in Karnataka and PT for teachers getting salary more than 15000/-

shaik ismail
Guest
shaik ismail

I need Maharastra State tax on Profession Latest Schedule – I list (w.e.f 01.04.2017)

Rakesh
Guest
Rakesh

Hi,

As per PT slab of Tamil Nadu it is defined as per jurisdiction and different slab applies to each jurisdiction.

Pratik
Guest
Pratik

Are we required to pay profession tax in maharashtra for fy2017-18 in view of gst roll-out on 1st july

shanthikumar
Guest
shanthikumar

HI sir iam shanthikumar has an accountant there is samll organization how to calculate pt and basic salary other vs gross salary

M Mahato
Guest
M Mahato

Nice Writting.

Mohan Ramchandra Mithbaokar
Guest
Mohan Ramchandra Mithbaokar

Dear Mr. Amritesh,
U deserve thanks for giving tax rates of various states. The info has come as a ready reckener for us. I would like to request that you please give the forms/procedure for registration of NGOs, Co-op. Soceities, etc.

shah jignesh
Guest
shah jignesh

If any institute cut your professional tax more than as per govt. rule to whom we complain?

NANABHAU KASHID
Guest
NANABHAU KASHID

good information

Abhijeet Akshay Singh
Guest
Abhijeet Akshay Singh

I am working in a company named MaRS Planning and Engineering Services. This company is mainly of Ahmedabad, Gujarat.
Also, this company having its branch in Ranchi, Jharkhand.
I am in Ranchi branch.

I wanted to ask that whether I have to pay the Professional Tax according to Gujarat’s Government rules or Jharkhand Government rules?

dheeraj sahani
Guest
dheeraj sahani

Pt is calculated on gross salary or take home salary

Tarak Shaw
Guest
Tarak Shaw

our establishment is working at states of north east. may I know the present slab of Professional Tax.

Geeta Pilkhwal
Guest
Geeta Pilkhwal

Hi,

I have one question in slab rate. As per your article eg-Assam PT is 0-10000 is”0″ & 10001-14999 is “150” but the sheet i have received from my company compliance is 0-10000 is “0” but 10001-15000 is “150”.Which one is correct to be considered.

s
Guest
s

Will professional tax (esp Maharashtra) and other states be abolished due to GST?
Also if there is no more business activity conducted how do we surrender professional tax ?

s
Guest
s

will professional tax be abolished after GST implementation ?

What is the process to surrender Professional tax number if the business activity is stopped ?

Keyur gada
Guest
Keyur gada

This professional tax wil then got a worker to be deducted in return file right

palanki neelima
Guest
palanki neelima

June -17 professional tax we have paid through online or e-payment now shall we pay same like last month online payment

Vikas
Guest
Vikas

Kya PT return h.
Or ye tax basic salary par h ya overall gross salary pr.

GANESH
Guest
GANESH

LAST DATE FOR P.T. PAYMENT

Apoorva
Guest
Apoorva

Dear Sir,
Is required to deduct and remit PT on Salary from July 2017.

Anantharamaiah.n
Guest
Anantharamaiah.n

we have to apply for professional Tax New registration. How and procedure in Tamilnadu

please give me suggestion in this regard

Yours faithfully
Anantharamaiah

Pitambar patra
Guest
Pitambar patra

if worker more then 3 day absent then professional tax is decuted or not

Sowmya
Guest
Sowmya

What is the minimum salary to deduct the Professional Tax?

Sivaji Devarala
Guest
Sivaji Devarala

What is the Interest rate applicable for late payment of PT EPF and ESI.
Please do let me know.

Dony Joseph
Guest
Dony Joseph

In a news paper tax talk they says HRA is exempted from prof tax in kerala. is it right?

Anand
Guest
Anand

Hi Amritesh, how can i apply for PT Tax Registration in Kerala. Is here an online option available?s P Tax registration mandatory for sole proprietorship with 0 or 1 employee?

Raj Kumar Verma
Guest
Raj Kumar Verma

I am earning Rs. 60,000/-Pm, working in a hotel industry in Delhi , they are deducting 10% straight Rs. 6000/- as my professional tax.
Is this viable , please advise, i get no paper for the dedution.

Sadique
Guest
Sadique

Dear Sir,
I want to know the exact date from when the Professional Tax got applicable to NGO’s in Maharashtra.

Amit verma
Guest
Amit verma

Dear Concern,

If the total Ptax contribution is less then 5000/- then it would deposit F.Y. ending month i.e. March (every year) Kindly confirm.

vimal
Guest
vimal

I am starting a pre school franchisee
My proprietorship Name “Kids Smart ANd Valuable. I am employing centre manager 1 no. & teachers 4 nos. other staff 5 nos. . Do i need to get Profession Tax Number for my proprietorship.

Devaraj G
Guest
Devaraj G

Please Note Tamil Nadu:
Monthly Salary Professional Tax Amount Payable in Tamil Nadu
Salary between Rs.3501 to Rs.5000 Rs.16.50 pm
Salary between Rs.5001 to Rs.7500 Rs.30 pm.
Salary between Rs.7501 to Rs.10000 Rs.85 pm.
Salary between Rs.10001 to Rs.12500 Rs.126.50 pm
For salary above Rs.12501 Rs.182.50 pm

Abhishek
Guest
Abhishek

Hello there,

If the employee does the job for 5 months at the company, then the employer should deduct the PT for all 12 months(Rs. 2500) or for Just 5 months.

Iam talking about the Maharashtra

aquib khan
Guest
aquib khan

Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996.

Could you please further clarify this point?

Also give me the reference where I can find the Clause (C) as mentioned above.

Gaurav
Guest
Gaurav

Hi, Thanks for sharing this article with us and this is really very helpful
I have a query –
1) If employee worked for only 2 days, so what will be the calculation for PT
a. Is it current gross salary for that particular month OR
b. Is it as per offered gross salary?

vishal
Guest
vishal

gujrat patx if gross salary is 9058 and is there any yearly rule as maharashtra ptax

Nimisha Regi
Guest
Nimisha Regi

I am a fresher working in Turbhe, Navi Mumbai, Maharashtra. My Gross Salary is 10000/- on which they are cutting 200/- tax. Is It proper??

Ghulam Murtuja
Guest
Ghulam Murtuja

Is PT applicable on OT or not ?

Vinay Devadiga
Guest
Vinay Devadiga

Dear Sir/Madam, Just want to know if professional tax is applicable in Goa, Panaji, if yes then how to get registration if no then where I can get exemption notification.

Deepak Rajput
Guest
Deepak Rajput

Sir I am Deepak
I work in school
In Bhopal m. p.
My gross salary in
15144 per month
Kia may professional tax ki categories mai Sara hu yaa Nahi

B RAJESH
Guest
B RAJESH

RUNNING A FIRM IN TELANGANA STATE TURNOVER AROUND 5 LACS AND ABOVE NEED TO PAY PROFFESSIONAL TAX FOR A FIRM KINDLY CLARIFY THE SLAB RATE

Pooja
Guest
Pooja

Sir, I m working in Meghalaya since November 2017. Do I have to pay rupees 2500 as professional tax. Or it should be only 208x no. of months worked

Asif Shaikh
Guest
Asif Shaikh

Asif (Accountant) From Maharashtra

Sir in our college new employee has joined from september and we have started deducting their professional tax from October
It is necessary to reach 2500/- amount for this employee
if yes then tell me the procedure.
can we deduct 200/- in the month of February.
Please reply on email.

Sajan Jalan
Guest
Sajan Jalan

I am planning to start a proprietorship firm for trading business, will I have to pay professional tax.

Veeru
Guest
Veeru

Sir,
P.tax when you changed Madhya Pradesh News in all ready available 2.25 lakh p.tax is not applicable

Sonali
Guest
Sonali

please told me how to paid profession tax after deduction .after GST .
Actually before GST i paid very easy but now i have facing some problem.
please share link and detail procedure for PT Payment

Atif Rahman
Guest
Atif Rahman

Respected Sir,
I saw in the EPILPA Diary under the Heading Assam under Professional Tax Slabs as follows:
Upto Rs 10,000 – Nil
Rs 10001 to Rs 14,999 – 150 pm
Rs 15,000 to Rs 24,999 – 180 pm
Rs 25,000 or Above – Rs 208 for first 11 months & Rs 212 in the last month

This 212 is not mention here..is it an error in the EPILPA Diary.Pls clarify.

Thanks & Regards
Atif

Atif Rahman
Guest
Atif Rahman

Sir..thanks for your reply..you are right..in your post Rs 212 is not mentioned & i had referred to the EPLIPA(ESI,PF & other Industrial Law Practitioners’ Association) Diary where Rs 212 at the end month is written..since there is a contradiction..so do you mean to say that the one printed in EPILPA Diary is incorrect for Assam and it’s 208 for all months.

Hope we are on the same page.

Pls revert.

Thanks & Regards
Atif Rahman

Niloy Dhar
Guest
Niloy Dhar

I beleive Manipur is missing.Please share the same.

Avnish Jain
Guest
Avnish Jain

ex army person who is getting salary from banks in present , is exempted or pay the professional tax in madhya pradesh (FY 2017 – 18)