Professional tax: state-wise slab and due dates

Guide12 mins read9.6K views | Posted on February 14, 2024 | By Sureka

As a business owner in India, you are responsible for complying with a number of statutory requirements, including the payment of professional tax. Professional tax is a direct tax levied by state governments on individuals who earn an income by way of either practicing a profession, employment, calling or trade.

To help you understand the state-wise rules of professional tax, we have put together this comprehensive article. We will cover the following topics:

  • What is professional tax?
  • What are the state-wise rules of professional tax?
  • How to pay professional tax?

Professional-tax-state-wise-slab-cover-image

    What is professional tax?

    Professional tax is a tax levied by the commercial tax department of each state on all individuals who earn a wage in any capacity. Employers are required to deduct the tax before processing their employees' salaries.

    Since this is a state-specific statutory, each state has its own regulations, slab rates, and deadlines. Employees in different salary brackets will have to pay different amounts for professional tax. In any given year, an individual's tax cannot exceed more than Rs. 2,500.

    Professional tax applicability

    Out of the 28 states and 6 union territories in India, professional tax is applicable in 21 states and 1 union territory.

    The states and union territories in which professional tax is applicable are:

    1. Andhra Pradesh
    2. Assam
    3. Bihar
    4. Chhattisgarh
    5. Gujarat
    6. Jharkhand
    7. Karnataka
    8. Kerala
    9. Maharashtra
    10. Madhya Pradesh
    11. Manipur
    12. Meghalaya
    13. Mizoram
    14. Nagaland
    15. Odisha
    16. Punjab
    17. Puducherry
    18. Sikkim
    19. Tamil Nadu
    20. Telangana
    21. Tripura
    22. West Bengal

    Professional tax: State-wise rules

    In this section, we will discuss the states that collect professional tax in detail, including slab rates and the last day to pay the tax in each one.

    Professional tax in Andhra Pradesh

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 15,000Nil
    From Rs. 15,001 to Rs. 20,000Rs. 150
    Rs. 20,001 and aboveRs. 200

    Deadline for remitting tax

    The due date of the professional tax payment depends on when you obtained your certificate of enrollment. If you obtained the certificate of enrollment on or before the 31st of May, then you must pay your professional tax before the 30th of June of the same year.

    If you enrolled after the 31st of May, you must pay the professional tax within a month of the enrollment date.

    Professional tax in Assam

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 10,000Nil
    From Rs. 10,001 to Rs. 15,000Rs. 150
    From Rs. 15,001 to Rs. 24,999Rs. 180
    Rs. 25,000 and aboveRs. 208

    Deadline for remitting tax

    Professional tax in the state of Assam should be paid before the 28th of every month.

    Professional tax in Bihar

    Tax deduction period: Yearly

    Tax slab
    Annual salaryTax per year
    Up to Rs. 300,000Nil
    From Rs. 300,001 to Rs. 500,000Rs. 1,000
    From Rs. 500,001 to Rs. 1,000,000Rs. 2,000
    Rs. 1,000,001 and aboveRs. 2,500

    Deadline for remitting tax

    Professional tax in Bihar should be paid on or before the end of November every year. Violation of this rule will incur a fine of Rs. 500.

    Professional tax in Chhattisgarh

    Tax deduction period: Monthly

    Tax slab
    Annual salaryTax per month
    Up to Rs. 100,000Nil
    From Rs. 100,001 to Rs. 150,000Rs. 130
    From Rs. 150,001 to Rs. 200,000Rs. 150
    From Rs. 200,001 to Rs. 250,000Rs. 200
    From Rs. 250,001 and aboveRs. 208 and Rs. 212*

    *Rs. 212 will be deducted yearly once; in the last month of the deduction cycle for people with salaries above Rs. 250,001.

    Deadline for remitting tax

    Professional tax deducted by the employer should be paid to the commercial tax department of Chhattisgarh within ten days of the month end.

    If the employer fails to pay the tax before the due date, the tax assessing authority can impose a fine of 2% of the total due amount for that month or a maximum of two-thirds of the total due amount.

    Professional tax in Gujarat

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 12,000Nil
    From Rs. 12,000 and aboveRs. 200

    Deadline for remitting tax

    The last date to pay professional tax depends on when you got your enrollment certificate. If you enrolled before the commencement of the year or before the 31st of August, professional tax should be paid before the 30th of September of the same year.

    If you enrolled after the 31st of August, payment should be made within one month of enrollment for that year.

    Professional tax in Jharkhand

    Tax deduction period: Quarterly

    Tax slab
    Annual salaryTax per month
    Up to Rs. 300,000Nil
    From Rs. 300,001 to Rs. 500,000Rs. 100
    From Rs. 500,001 to Rs. 800,000Rs. 150
    From Rs. 800,001 to Rs. 1,000,000Rs. 175
    Rs. 1,000,001 and aboveRs. 208

    Deadline for remitting tax

    Every enrolled employer should pay their owed tax on a quarterly basis. Professional tax should be paid before the 15th of May, the 16th of August, the 15th of November, and the 15th of February for quarters ending on the 30th of June, the 30th of September, the 31st of December, and the 31st of March respectively.

    Professional tax in Karnataka

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 15,000Nil
    From Rs. 15,000 and aboveRs. 200

    Deadline for remitting tax

    All employers in Karnataka must pay their dues before the 30th of April every year. The state government can impose a fine of up to 50% of the total due amount in case of a delay in payment.

    Professional tax in Kerala

    Tax deduction period: Every six months

    Tax slab
    Half-yearly salaryTax per 6 months
    Up to Rs. 11,999Nil
    From Rs. 12,000 to Rs. 17,999Rs. 120
    From Rs. 18,000 to Rs. 29,999Rs. 180
    From Rs. 30,000 to Rs. 44,999Rs. 300
    From Rs. 45,000 to Rs. 59,999Rs. 450
    From Rs. 60,000 to Rs. 74,999Rs. 600
    From Rs. 75,000 to Rs. 99,999Rs. 750
    From Rs. 100,000 to Rs. 124,999Rs. 1,000
    Rs. 125,000 or aboveRs. 1,250

    Deadline for remitting tax

    Professional tax in Kerala is paid on a half-yearly basis. Professional tax for the first half of the year (April to September) should be paid before the 31st of August. Tax for the second half of the year (October to March) should be paid before the end of February. 

    Government authorities can impose a fine of Rs. 5,000 on employers for non-payment of professional tax. In case of a delayed payment, the employer is liable to pay a penalty of 1% per month.

    Professional tax in Madhya Pradesh

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 18,750Nil
    From Rs. 18,751 to Rs. 25,000Rs. 125
    From Rs. 25,001 to Rs. 33,333Rs. 166 & 174*
    From Rs. 33,334Rs. 208 & 212*

    *For employees earning more than Rs. 25,001 and less than Rs. 33,333 per month, Rs. 166 should be deducted as professional tax for the first 11 months and Rs. 174 should be deducted in the last month.

    *For employees earning more than Rs. 33,334 per month, Rs. 208 should be deducted as tax for the first 11 months, and Rs. 212 for the last month.

    Deadline for remitting tax

    If an employer is registered before the commencement of the year or before the 31st of August, they should pay before the 30th of September every year. Employers who are registered after the 31st of August, should pay within 30 days from the date of registration.

    In case of delayed payments, the tax assessing authority can levy a charge of 2% per month of the total tax due on the employer.

    Professional tax in Maharashtra

    Tax deduction period: Monthly

    Exemption: Females earning a salary up to Rs.10,000 are exempt from professional tax.

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 7,500Nil
    From Rs. 7,501 to Rs. 10,000Rs. 175
    Above Rs. 10,001Rs. 200 & 300*

    *For employees earning above Rs. 10,001, professional tax of Rs. 200 will be deducted for the first 11 months, and Rs. 300 for the last month.

    Deadline for remitting tax

    Businesses enrolled before the start of the year or before the 31st of May, should pay tax for that year before the 30th of June. Businesses enrolled after the 31st of May should make their payment within 30 days of enrollment.

    Late payments will incur a penalty of 10% of the total due amount.

    Professional tax in Manipur

    Tax deduction period: Yearly

    Tax slab
    Annual salaryTax per year
    Up to Rs. 50,000Nil
    From Rs. 50,001 to Rs. 75,000Rs. 1,200
    From Rs. 75,001 to Rs. 100,000Rs. 2,000
    From Rs. 100,001 to Rs. 125,000Rs. 2,400
    Above Rs. 125,001Rs. 2,500

    Deadline for remitting tax

    Professional tax is collected on a yearly basis in Manipur. Employers should pay their dues before the 30th of March every year.

    Professional tax in Meghalaya

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 4,166Nil
    From Rs. 4,167 to Rs. 6,250Rs. 16.50
    From Rs. 6,251 to Rs. 8,333Rs. 25
    From Rs. 8,334 to Rs. 12,500Rs. 41.50
    From Rs. 12,501 to Rs. 16,666Rs. 62.50
    From Rs. 16,667 to Rs. 20,833Rs. 83.33
    From Rs. 20,834 to Rs. 25,000Rs. 104.16
    From Rs. 25,001 to Rs. 29,166Rs. 125
    From Rs. 29,167 to Rs. 33,333Rs. 150
    From Rs. 33,334 to Rs. 37,500Rs. 175
    From Rs. 37,501 to Rs. 41,666Rs. 200
    Rs. 41,667 and aboveRs. 208

    Deadline for remitting tax

    Payments should be remitted before the 28th of every month. A delayed payment will incur a penalty of 2% of the total due. Non-payment can incur up to 10% of the due amount.

    Professional tax in Mizoram

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 5,000Nil
    From Rs. 5,001 to Rs. 8,000Rs. 75
    From Rs. 8,001 to Rs. 10,000Rs. 120
    From Rs. 10,001 to Rs. 12,000Rs.150
    From Rs. 12,001 to Rs. 15,000Rs.180
    From Rs. 15,001 or aboveRs. 208

    Deadline for remitting tax

    Professional tax in Mizoram is collected on a yearly basis by the state's tax department. Payment should be made before the 30th of June every year.

    Professional tax in Nagaland

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 4,000Nil
    From Rs. 4,001 to Rs. 5,000Rs. 35
    From Rs. 5,001 to Rs. 7,000Rs. 75
    From Rs. 7,001 to Rs. 9,000Rs.110
    From Rs. 9,001 to Rs. 12,000Rs.180
    From Rs. 12,001 or aboveRs. 208

    Deadline for remitting tax

    The last date to pay professional tax depends on when you enrolled. If you enrolled your organisation before the start of the year or before the 31st of August, you're required to pay the tax by the 30th of September. If you enrolled after the 31st of August, you should pay within one month of the enrollment date.

    Professional tax in Odisha

    Tax deduction period: Monthly

    Tax slab
    Annual salaryTax per month
    Up to Rs. 159,999Nil
    From Rs. 160,000 to Rs. 300,000Rs. 125
    Rs. 300,000 or aboveRs. 200 & 300*

    *For employees who earn Rs. 3 lakhs and above, Rs. 200 will be deducted as professional tax for the first 11 months, and Rs. 300 for the last month.

    Deadline for remitting tax

    Employers registered under the state's Professional Tax Act should make their payment before the end of the succeeding month. For example, if an employer deducts professional tax from an employee's salary in the month of May, the deducted amount should be deposited to the government before the end of June.

    Professional tax in Puducherry

    Tax deduction period: Every six months

    Tax slab
    Half-yearly salaryTax per 6 months
    Up to Rs. 99,999Nil
    From Rs. 100,000 to Rs. 200,000Rs. 250
    From Rs. 200,001 to Rs. 300,000Rs. 500
    From Rs. 300,001 to Rs. 400,000Rs. 750
    From Rs. 400,001 to Rs. 500,000Rs. 1,000
    Rs. 500,000 and aboveRs. 1,250

    Deadline for remitting tax

    Professional tax in Puducherry should be paid once every six months. Tax for the first half of the year should be remitted before the 30th of June and for the second half of the year, it should be paid before the 31st of December.

    Professional tax in Punjab

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Above Rs. 20,833Rs. 200

    Deadline for remitting tax

    Professional tax due for the month should be paid before the last date of the following month. A delayed payment can incur a penalty of up to 2% of the amount of tax due.

    Professional tax in Sikkim

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 20,000Nil
    From Rs. 20,001 to Rs. 30,000Rs. 125
    From Rs. 30,001 to Rs. 40,000Rs. 150
    From Rs. 40,001 or aboveRs. 200

    Deadline for remitting tax

    Employers registered under the Act should remit tax on a quarterly basis. Professional tax deducted during the first quarter of the year should be paid before the 31st of July. For the second, third, and fourth quarter, the deadlines to pay the tax are the 31st of October, the 31st of January, and the 30th of April respectively.

    In case of a delay in payment, the prescribed authority can impose a fine of Rs. 15 for each day the payment is delayed. Non-payment can incur a penalty of up to Rs. 1,000.

    Professional tax in Tamil Nadu

    Tax deduction period: Every six months

    Tax slab
    Half-yearly salaryTax per 6 months
    Up to Rs. 21,000Nil
    From Rs. 21,001 to Rs. 30,000Rs. 100
    From Rs. 30,001 to Rs. 45,000Rs. 235
    From Rs. 45,001 to Rs. 60,000Rs. 510
    From Rs. 60,001 to Rs. 75,000Rs. 760
    Above Rs. 75,000Rs. 1,095

    Deadline for remitting tax

    For salaries paid between April and September, the last date to remit professional tax is the 30th of September. For salaries paid from October to March, the deadline to remit is the 31st of March. Delayed payments will incur a fine of 2% of the total due amount.

    Professional tax in Telangana

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 15,000Nil
    From Rs. 15,001 to Rs. 20,000Rs. 150
    Above Rs. 20,000Rs. 200

    Deadline for remitting tax

    The due date to pay professional tax depends on when you received the enrollment certificate. The deadline to remit tax would be the 30th of June, if you enrolled before the start of the year or before the 31st of May of that year. If you were enrolled after the 31st of May, you should pay the tax within one month of the enrollment date.

    Professional tax in Tripura

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 7,500Nil
    From Rs. 7,5001 to 15,000Rs. 150
    Above Rs. 15,001Rs. 208

    Deadline for remitting tax

    Employers who are enrolled before the 31st of August, should pay the tax before the 30th of September for the year. Employers enrolled after the 31st of August are required to remit professional tax within one month of the enrollment day. Late payments will incur a penalty of 2% of the amount of tax due for each month it isn't paid.

    Professional tax in West Bengal

    Tax deduction period: Monthly

    Tax slab
    Monthly salaryTax per month
    Up to Rs. 10,000Nil
    From Rs. 10,001 to Rs. 15,000Rs. 110
    From Rs. 15,001 to Rs. 25,000Rs. 130
    From Rs. 25,001 to Rs. 40,000Rs. 150
    Above Rs. 40,001Rs. 200

    Deadline for remitting tax

    Employers in the state of West Bengal should pay professional tax once every financial year. The due date for the payment is on or before the 31st of July within the same year. Late payments will incur a penalty of 1% of the due tax amount.

    How to pay professional tax?

    For a state-bound regulatory, like professional tax, the mode to make payments varies with each state. Some of the states accept online payment of PT through their commercial tax department's website. While others accept PT payments offline through select banks and government offices.

    The procedure to make payments may differ from one state to another but the information you need to pay remains the same. To pay professional tax online, you will have to follow the below steps:

    1. Go to your state's commercial tax department's website.
    2. Select professional tax payment. A new form will open.
    3. In the form fields enter your company's name, address, registration number, and the dates for which you're paying.
    4. Enter the amount you're paying for, including penalty if any.
    5. Provide your bank details to initiate payment. Once done, click Submit.
    6. You'll be taken to the payment gateway. Pay online and save the challan for future reference.

    Professional tax bare acts

    If you're looking for more information specific to your state, click the state you're looking for from the following list. You'll be redirected to the respective state's professional tax bare act.

    Payroll-software-with-automatic-compliance-cta

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