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Professional Tax State Wise 2015-16

Meaning of professional tax:

Professional Tax is the tax charged by the state governments in India.

Any one earning an income from salary or any one practicing a profession such as chartered accountant, lawyer, doctor etc. are required to pay this professional tax. Different states have different rate and method of collection. Following states impose this levy in India – Karnataka, West Bengal, Andhra Pradesh, Telangana, Maharashtra, Tamil Nadu, Gujarat, Assam, Chhattisgarh, Kerala, Meghalaya, Orissa, Tripura and Madhya Pradesh etc. Business owners, working individuals, merchants and people carrying out various occupations comes under the purview of this tax.

Professional tax is levied by particular Municipal Corporations. The maximum amount payable per year is Rs.2,500/- and in line with your salary, there are predetermined slabs every state acts.

Applicability of Professional Tax as per the Constitution of India:

Article 276 of the Constitution of India lays down that “there shall be levied and collected a tax on professions, trades, callings and employments, in accordance with the provisions of this Act.”

As the different states have its own act for its applicability, levy, collection and assessment hence it is imperative to provide you a list of states where professional tax is applicable and acts passed in those states to ritualized its collection.

Here a list of states with enactments passed for effective implementation of professional tax administration is provided for your ready reference.For more information on professional tax slab, please refer to our other blog on the topic.

Professional Tax in various States

States where professional tax is implemented

Andhra Pradesh
Assam
Bihar
Chattisgarh
Gujarat
Karnataka
Kerala
Madhya Pradesh
Maharashtra
Manipur
Meghalaya
Mizoram
Orissa
Puducherry
Tamil Nadu
Tripura
Jharkhand
West Bengal
Sikkim
Rajasthan
Telangana

States where professional tax is not implemented

Arunachal Pradesh
Delhi
Goa
Haryana
Himachal Pradesh
Uttar Pradesh
Uttaranchal
Andaman & Nicobar
Chandigarh
Daman & Diu
Dadra & Nagar Haveli
Lakshadeep
Punjab
Jammu and Kashmir

Nagaland


PROFESSIONAL TAX IN ANDHRA PRADESH & TELANGANA
Monthly Salary Professional Tax Rate Per Month
Up to Rs 15,000 Nil
From Rs 15,001- 20,000 Rs 150
Above Rs 20,000
Rs 200
PROFESSIONAL TAX RATE IN ASSAM
Monthly Salary Professional Tax
Up to Rs 10,000 Nil
10,001-15,000 Rs 150 per month
15,001-25,000 Rs 180 per month
More than Rs 25,000 Rs 208 per month and Rs 212 in the last month
PROFESSIONAL TAX RATE IN 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
PROFESSIONAL TAX RATE IN CHATTISGARH
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
PROFESSIONAL TAX IN 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
PROFESSIONAL TAX IN KARNATAKA
Monthly Salary
Professional Tax Rate Per Month
Up to Rs 15,000
Nil
Above Rs 15,000
Rs 200
PROFESSIONAL TAX IN 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 20,884/- or Above Rs 208(1250)
Payable Semi Annually. In bracket Professional Tax payable Semi Annually is mentioned.
PROFESSIONAL TAX IN MADHYA PRADESH
Yearly Salary Professional Tax Rate Per Month
Up to Rs 12,500/- Nil
Rs 12,501-Rs 14,999/- Rs 125
Above Rs 15,000/- *Rs 208 & Rs 212
PROFESSIONAL TAX IN MAHARASHTRA
Monthly Salary Professional Tax Rate Per Month
Up to Rs 7,500 (Rs 10,000 For Women) Nil
From Rs 7,500- 10,000 Rs. 175
Above Rs 10,000 Rs 200 per month, but Rs 300 in February
PROFESSIONAL TAX IN 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 and Rs 212 in the last month
PROFESSIONAL TAX IN ODISHA
Monthly Salary Professional Tax Rate Per Month
Up to Rs 13,304/- Nil
Rs 13,305- Rs 25,000/- Rs 125
Rs 25,001/- or Above *Rs 200 & Rs 300 in the last month
PROFESSIONAL TAX IN TAMIL NADU
Half Yearly Salary Professional Tax Rate Per 6 Months (In bracket PT payable Semi Annually is mentioned)
Up to Rs 3,500/- Nil
Rs 3,501-Rs 5,000/- Rs 16.66(100)
Rs 5,001-Rs 9,000/- Rs 40 (235)
Rs 9,001-Rs 10,000/- Rs 85(510)
Rs 10,001-Rs 12,500/- Rs 126.67(760)
Above Rs 12,501/- Rs182.50 (1095)
PROFESSIONAL TAX IN TRIPURA
Monthly Salary Professional Tax Levied (P.M) (In bracket PT payable Semi Annually is mentioned)
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)
PROFESSIONAL TAX IN 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 and Rs 212 in the last month
PROFESSIONAL TAX IN WEST BENGAL
Monthly Salary Professional Tax Rate Per Month
Up to 8,500 Nil
8,501- 10,000 Rs. 90
10,001-15,000 Rs. 110
15,001 –  25,000 Rs. 130
25,001 – 40,000 Rs. 150
Above 40,000 Rs. 200

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