State Wise Professional Tax Slabs & Rates

Saturday, April 2nd, 2016 Amritesh 100 responses 516 Views

Professional Tax is levied by the State Governments in India on Individuals with Salaried Income, employed in Government or Non- Government sector, or practicing any profession, or carrying out any form of business activities. Professional Tax is levied based on the Income/Revenue earned by an Individual or Entity. However, the maximum levy of Professional Tax cannot exceed Rs 2,500/- in a Financial Year. State wise Professional Tax Slabs and Rates has been shared below.

In case of Salaried Individuals, Employers are responsible for deduction of the Professional Tax from the Salary of the respective Employees and deposit the same with the concerned authority. The deduction of Professional Tax is based on the PT Rates and Slabs notified by the Competent Authority. Employer is also required to file Annual Return at the end of the Financial Year. The link below shares additional information regarding Professional Tax.

Exemption is also provided in special case as per the discretion of the respective State Government. Failure to oblige with the requirements may attract Fine & Penalty in accordance with the Provisions of the Act.

State wise PT For the Current Financial Year 2019-20 is available in the link shared below.

Professional Tax For The Financial Year 2019-2020

Professional Tax Procedure, Guidelines, Registration and Enrolment

 State wise Professional Tax Rates and Slabs for the Financial Year 2018-19.

Andhra Pradesh Professional Tax 2018-19
Assam Professional Tax 2018-19
Bihar Professional Tax 2018-19
Goa Professional Tax 2018-19
Gujarat Professional Tax 2018-19
Jharkhand Professional Tax 2018-19
Karnataka Professional Tax 2018-19
Kerala Professional Tax 2018-19
Madhya Pradesh Professional Tax 2018-19
Maharashtra Professional Tax 2018-19
Manipur Professional Tax 2018-19
Meghalaya Professional Tax 2018-19
Nagaland Professional Tax 2018-19
Odisha Professional Tax 2018-19
Puducherry Professional Tax 2018-19
Punjab Professional Tax 2018-19
Tamil Nadu Professional Tax 2018-19
Telangana Professional Tax 2018-19
Tripura Professional Tax 2018-19
West Bengal Professional Tax 2018-19
States where Professional Tax Is Not Applicable 2018-19

 Exemption from Paying Professional Tax (As per the Act)

Any person suffering from a permanent physical disability (including blindness)

Parents or guardian of any person who is suffering from mental retardation.

Persons who have completed the age of 65 years.(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.

 This article is for sharing personal views only. Readers are advised to research further and consult a Tax Expert to have more clarity on the topic.

 

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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.

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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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

Vikram Jangra
Guest
Vikram Jangra

No, you can’t. P.T. is not a direct tax it is a kind of donation to state. You can deduct it ( Like HRA,House propert Loss, Chapter VIA deduction,donations) from Gross Income U/s 16 and remaining income is taxable. The point is Rs. 2500 is not taxable U/s 16, and it is not a tax.

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
Anonymous

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
Anonymous

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
Anonymous

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
Anonymous

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

Pankaj
Guest
Pankaj

Could you describe meaning of monthly salary?

Deepak
Guest
Deepak

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?