Professional Tax in Andhra Pradesh
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 15,000 | Nil |
From Rs. 15,001 to Rs. 20,000 | Rs. 150 |
Rs. 20,001 and above | Rs. 200 |
Professional Tax in Assam
Tax Deduction Period: Monthly
Deadline for remitting tax
Professional tax in the state of Assam should be paid before the 28th of every month.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 10,000 | Nil |
From Rs. 10,001 to Rs. 15,000 | Rs. 150 |
From Rs. 15,001 to Rs. 24,999 | Rs. 180 |
Rs. 25,000 and above | Rs. 208 |
Professional Tax in Bihar
Tax Deduction Period: Yearly
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.
Annual Salary | Tax Per Year |
---|---|
Up to Rs. 300,000 | Nil |
From Rs. 300,001 to Rs. 500,000 | Rs. 1,000 |
From Rs. 500,001 to Rs. 1,000,000 | Rs. 2,000 |
Rs. 1,000,001 and above | Rs. 2,500 |
Professional Tax in Chattisgarh
Tax Deduction Period: Monthly
Deadline for remitting tax
*Rs. 212 will be deducted yearly once; in the last month of the deduction cycle for people with salaries above Rs. 250,001.
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.
Annual Salary | Tax Per Month |
---|---|
Up to Rs. 100,000 | Nil |
From Rs. 100,001 to Rs. 150,000 | Rs. 130 |
From Rs. 150,001 to Rs. 200,000 | Rs. 150 |
From Rs. 200,001 to Rs. 250,000 | Rs. 200 |
From Rs. 250,001 and above | Rs. 208 and Rs. 212* |
Professional Tax in Gujarat
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 12,000 | Nil |
From Rs. 12,000 and above | Rs. 200 |
Professional Tax in Jharkhand
Tax Deduction Period: Quarterly
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.
Annual Salary | Tax Per Month |
---|---|
Up to Rs. 300,000 | Nil |
From Rs. 300,001 to Rs. 500,000 | Rs. 100 |
From Rs. 500,001 to Rs. 800,000 | Rs. 150 |
From Rs. 800,001 to Rs. 1,000,000 | Rs. 175 |
Rs. 1,000,001 and above | Rs. 208 |
Professional Tax in Karnataka
Tax Deduction Period: Monthly
Deadline for remitting tax
All employers in Karnataka must pay their dues before the 20th of the succeeding month. The state government can impose a fine of up to 50% of the total due amount in case of a delay in payment.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 25,000 | Nil |
From Rs. 25,000 and above | Rs. 200 |
Professional Tax in Kerala
Tax Deduction Period: Every Six Months
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.
Half-Yearly Salary | Tax Per 6 Months |
---|---|
Up to Rs. 11,999 | Nil |
From Rs. 12,000 to Rs. 17,999 | Rs. 120 |
From Rs. 18,000 to Rs. 29,999 | Rs. 180 |
From Rs. 30,000 to Rs. 44,999 | Rs. 300 |
From Rs. 45,000 to Rs. 59,999 | Rs. 450 |
From Rs. 60,000 to Rs. 74,999 | Rs. 600 |
From Rs. 75,000 to Rs. 99,999 | Rs. 750 |
From Rs. 100,000 to Rs. 124,999 | Rs. 1,000 |
Rs. 125,000 or above | Rs. 1,250 |
Professional Tax in Madhya Pradesh
Tax Deduction Period: Monthly
Deadline for remitting tax
*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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 18,750 | Nil |
From Rs. 18,751 to Rs. 25,000 | Rs. 125 |
From Rs. 25,001 to Rs. 33,333 | Rs. 166 & 174* |
Rs. 33,334 | Rs. 208 & 212* |
Professional Tax in Maharashtra
Tax Deduction Period: Monthly
Deadline for remitting tax
Exemption: Females earning a salary up to Rs.10,000 are exempt from professional tax.
*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.
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 7,500 | Nil |
From Rs. 7,501 to Rs. 10,000 | Rs. 175 |
Above Rs. 10,001 | Rs. 200 & 300* |
Professional Tax in Manipur
Tax Deduction Period: Yearly
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.
Annual Salary | Tax Per Month |
---|---|
Up to Rs. 50,000 | Nil |
From Rs. 50,001 to Rs. 75,000 | Rs. 1,200 |
From Rs. 75,001 to Rs. 100,000 | Rs. 2,000 |
From Rs. 100,001 to Rs. 125,000 | Rs. 2,400 |
Above Rs. 125,001 | Rs. 2,500 |
Professional Tax in Meghalaya
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 4,166 | Nil |
From Rs. 4,167 to Rs. 6,250 | Rs. 16.50 |
From Rs. 6,251 to Rs. 8,333 | Rs. 25 |
From Rs. 8,334 to Rs. 12,500 | Rs. 41.50 |
From Rs. 12,501 to Rs. 16,666 | Rs. 62.50 |
From Rs. 16,667 to Rs. 20,833 | Rs. 83.33 |
From Rs. 20,834 to Rs. 25,000 | Rs. 104.16 |
From Rs. 25,001 to Rs. 29,166 | Rs. 125 |
From Rs. 29,167 to Rs. 33,333 | Rs. 150 |
From Rs. 33,334 to Rs. 37,500 | Rs. 175 |
From Rs. 37,501 to Rs. 41,666 | Rs. 200 |
Rs. 41,667 and above | Rs. 208 |
Professional Tax in Mizoram
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 5,000 | Nil |
From Rs. 5,001 to Rs. 8,000 | Rs. 75 |
From Rs. 8,001 to Rs. 10,000 | Rs. 120 |
From Rs. 10,001 to Rs. 12,000 | Rs. 150 |
From Rs. 12,001 to Rs. 15,000 | Rs. 180 |
From Rs. 15,001 or above | Rs. 208 |
Professional Tax in Nagaland
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 4,000 | Nil |
From Rs. 4,001 to Rs. 5,000 | Rs. 35 |
From Rs. 5,001 to Rs. 7,000 | Rs. 75 |
From Rs. 7,001 to Rs. 9,000 | Rs. 110 |
From Rs. 9,001 to Rs. 12,000 | Rs. 180 |
From Rs. 12,001 or above | Rs. 208 |
Professional Tax in Odisha
Tax Deduction Period: Monthly
Deadline for remitting tax
*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.
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.
Annual Salary | Tax Per Month |
---|---|
Up to Rs. 159,999 | Nil |
From Rs. 160,000 to Rs. 300,000 | Rs. 125 |
Rs. 300,000 or above | Rs. 200 & 300* |
Professional Tax in Puducherry
Tax Deduction Period: Every Six Months
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.
Half-Yearly Salary | Tax Per 6 Months |
---|---|
Up to Rs. 99,999 | Nil |
From Rs. 100,000 to Rs. 200,000 | Rs. 250 |
From Rs. 200,001 to Rs. 300,000 | Rs. 500 |
From Rs. 300,001 to Rs. 400,000 | Rs. 750 |
From Rs. 400,001 to Rs. 500,000 | Rs. 1,000 |
Rs. 500,000 and above | Rs. 1,250 |
Professional Tax in Punjab
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Above Rs. 20,833 | Rs. 200 |
Professional Tax in Sikkim
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 20,000 | Nil |
From Rs. 20,001 to Rs. 30,000 | Rs. 125 |
From Rs. 30,001 to Rs. 40,000 | Rs. 150 |
From Rs. 40,001 or above | Rs. 200 |
Professional Tax in Tamil Nadu
Tax Deduction Period: Every Six Months
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.
Half-Yearly Salary | Tax Per 6 Months |
---|---|
Up to Rs. 21,000 | Nil |
From Rs. 21,001 to Rs. 30,000 | Rs. 100 |
From Rs. 30,001 to Rs. 45,000 | Rs. 235 |
From Rs. 45,001 to Rs. 60,000 | Rs. 510 |
From Rs. 60,001 to Rs. 75,000 | Rs. 760 |
Above Rs. 75,000 | Rs. 1,095 |
Professional Tax in Telangana
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 15,000 | Nil |
From Rs. 15,001 to Rs. 20,000 | Rs. 150 |
Above Rs. 20,000 | Rs. 200 |
Professional Tax in Tripura
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 7,500 | Nil |
From Rs. 7,501 to Rs. 15,000 | Rs. 150 |
Above Rs. 15,001 | Rs. 208 |
Professional Tax in West Bengal
Tax Deduction Period: Monthly
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.
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 10,000 | Nil |
From Rs. 10,001 to Rs. 15,000 | Rs. 110 |
From Rs. 15,001 to Rs. 25,000 | Rs. 130 |
From Rs. 25,001 to Rs. 40,000 | Rs. 150 |
Above Rs. 40,001 | Rs. 200 |