Professional Tax Rates in India for the year 2019-20

Last Updated at: December 14, 2019
42526
Professional Tax rates in India for the year 2019-20

The term Professional Tax” implies a tax which is levied by the various State Governments of India on its people. It is a revenue-generating tax for the state government as the tax collected is used for the various developmental projects of the state government. Professional tax is collected by every salaried individual whether employed in government or non-government agencies or any professional such as Doctors, lawyers etc. or any businessperson. In other words, every earning person of the state contributes to this tax, irrespective of his or her income, either monthly or annually. The employer deducts this tax from the employees’ salaries and the same amount is paid to the respective department of the Government. The self-employed people need to obtain a ‘Certificate of Enrolment’ from the prescribed authority of the state he or she is living in, to pay this tax.

People exempted from a professional tax

There are certain exemptions in professional tax for the people who:

    • Are parents or guardian of a physically or mentally challenged child
    • Are themselves  more than 40% physically  or visually handicapped
    • Senior citizens who are above 65 years and in Karnataka over the age of  60 years

Get Professional Tax Registration

Professional tax rates applicable in India

The chart given below shows all the States and Union Territories with their imposable professional tax rates for the year 2019-20: 

However,  there are few states such as Delhi and Haryana which have not made this tax applicable.

State 

Per month income

Tax rate /amount(per month)

 

Up to Rs.15,000

Nil

Andhra Pradesh 

Rs.15,001-Rs. 20,000/-

 Rs.150

 

Rs.20, 001/- or above 

Rs.200

 

Up to Rs.10,000/-

Nil

 Assam 

Rs.10,001/- Rs.15,000/-

Rs.150

 

Rs.15,001- Rs.24,999/-

Rs.180

 

Rs.25,000/- or above

Rs.208

 

Up to Rs.25,000/-

Nil

Bihar 

Rs.25,001- Rs.41,666

Rs.83.33

 

Rs.41,667- Rs.83,333/-

Rs.166.67

 

Rs.83,333/- or above

Rs.208.33

 

Up to Rs.15,000/-

Nil

Goa

Rs.15,001- Rs.25,000/-

Rs.150

 

Rs.25,001/- or above

Rs.200

 

Up to Rs.5,999/-

Nil

Gujarat 

Rs.6,000-Rs. 8,999

Rs.80

 

Rs.9,000- Rs.11,999/-

Rs.150

 

Rs.12,000/- or above

Rs.200

 

Jharkhand 

 

 

 

Up to Rs.25,000/-

Nil

Rs.25,001- Rs.41,666/-

Rs.100

Rs.41,667- Rs.66,666/-

Rs.150

Rs.66,667- Rs.83,333

Rs.175

Rs.83,334/- or above

Rs.208( for first 11 months and Rs.212 in last month)

Karnataka 

Up to Rs.15,000/-

Nil

Rs.15,001/- or above

Rs.200

 

Up to Rs.1,999

Nil

 

Rs.2000- Rs.2,999/-

Rs.20

 

Rs.3,000- Rs.4,999/-

Rs.30

 

Rs.5,000- Rs.7,499/-

Rs.50

 Kerala 

Rs.7,500-Rs. 9,999/-

Rs.75

 

Rs.10,000- Rs.12,499/-

Rs.100

 

Rs.12,500-Rs. 16,666/-

Rs.125

 

Rs.16,667-Rs. 20, 833/-

Rs.166

 

Rs.20,834/- or above

Rs.208

Madhya Pradesh 

Up to Rs.18,750/- 

Nil

Rs.18,751- Rs.25,000/-

125

Rs.25,001- Rs.33,333/-

167

Rs.33,334/- or above

208(11 months)&212(12th month) 

 

Up to Rs.7,500/- 

Nil

Maharashtra

Rs.7,501- Rs.10,000/-

Rs.175

 

Above Rs.10,001/-

Rs.209(11months) & Rs.300(12th month)

 

Up to Rs.4,250/-

Nil

Manipur 

Rs.4,251 – Rs.6,250/-

Rs.100

 

Rs.6,251- Rs.8,333/-

Rs.167

 

Rs.8,334- Rs.10,416/-

Rs.200

 

Rs.10,417/- or above

Rs.208 &Rs.212

  

Up to Rs.41,66/-

Nil

 

Rs.4,167- Rs.6,250/-

Rs.16.50

 

Rs.6,251- Rs.8,333/-

Rs.25

Meghalaya 

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.37,500

Rs.175

Rs.37,501-Rs.41,666

Rs.200

Above Rs.41,667/-

Rs.208

Nagaland 

 

 

 

 

 

Up to Rs.4,000/-

Nil

Rs.4,001- Rs.5,000/-

Rs.35

Rs.5,001- Rs.7,000/-

Rs.75

Rs.7,001- Rs.9,000

Rs.110

Rs.9,001- Rs.12,000/-

Rs.180

Rs.12,001/- or above

Rs.208

 

Up to Rs.13,304/-

Nil

 

Rs.13,305-Rs.25,000/-

Rs.125

Odisha 

Rs.25,001-or above

Rs.200(11 months) & Rs.300(12th month)

 

Up to Rs.16,666/- 

Nil

 

Rs.16,667- Rs.33,333/-

Rs.41.66

Puducherry 

Rs.33,334- Rs.50,000/-

Rs.83.33

 

Rs.50,001- Rs.66,666/-

Rs.125

 

Rs.66,667-Rs. 83,333

Rs.166.67

 

Rs.83,333 and above

Rs.208.33

Punjab 

Above Rs.20,833/-

Rs.200

 

Up to Rs.20,000/-

Nil

Sikkim 

 

 

 

 

Rs.20,001-Rs.30,000/-

Rs.125

Rs.30,001- Rs.40,000/-

Rs.150

Above Rs.40,000

Rs.200

Up to Rs.3,500-/-

Nil

Rs.3,501-Rs.5,000/-

22.5

Tamil Nadu 

Rs.5,001- Rs.7,500/-

Rs.52.50

 

Rs.7,501-Rs.10,000/-

Rs.115

 

Rs.10,001- Rs.12,500

Rs.171

 

Above Rs.12,501/-

Rs.208

 

 

 

 

Up to Rs.15,000/-

Nil

Telangana 

Rs.15,001- Rs.20,000/-

Rs.150

 

Rs.20,001- or above

Rs.200

 

Up to Rs.5,000/-

Nil

 

Rs.5,001-Rs.7,000/-

Rs.70

Tripura 

Rs.7,001- Rs.9000/-

Rs.120

 

Rs.9,001- Rs.12,000/-

Rs.140

 

Rs.12,001- Rs.15,000/-

Rs.190

 

Rs.15,000 or above

Rs.2496

West Bengal 

Up to Rs.10,000/-

Nil

Rs.10,001- Rs.15,000/-

Rs.110

Rs.15,001-Rs.25,000/-

Rs.130

Rs.25,001-Rs.40,000/-

Rs.150

Rs.40,001 or above

Rs.200

 

The following is the list of the States and Union Territories where Professional tax is not levied on its people:-

  • Arunachal Pradesh
  • Andaman & Nicobar
  • Chandigarh 
  • Dadra & Nagar Haveli
  • Daman & Diu
  • Delhi
  • Haryana
  • Jammu & Kashmir
  • Lakshadweep
  • Rajasthan
  • Uttaranchal
  • Uttar Pradesh

Penalties for non-payment

For any delay in the payment of professional tax, the government has set up a penalty of 2% per month till the time the payment is made. Also, if there is a delay in obtaining the ‘Certificate of Enrolment’, there is a penalty at the rate of Rs. 2 per day, and if any information given is found to be inaccurate, the penalty increases to three times the tax to be paid. 

The rate of professional tax varies from one state to another and any salaried individual should be aware of the prevailing rates. Consulting a Chartered Accountant or a Tax Consultant is always better as it would help in the prevention of any loss.  Some states also provide a tax rebate if the tax is paid as a lump sum. So, preparing yourself in advance and gathering all the facts before submitting the professional tax will make you sound professional as well as personally clear.

3+

Professional Tax Rates in India for the year 2019-20

42526

The term Professional Tax” implies a tax which is levied by the various State Governments of India on its people. It is a revenue-generating tax for the state government as the tax collected is used for the various developmental projects of the state government. Professional tax is collected by every salaried individual whether employed in government or non-government agencies or any professional such as Doctors, lawyers etc. or any businessperson. In other words, every earning person of the state contributes to this tax, irrespective of his or her income, either monthly or annually. The employer deducts this tax from the employees’ salaries and the same amount is paid to the respective department of the Government. The self-employed people need to obtain a ‘Certificate of Enrolment’ from the prescribed authority of the state he or she is living in, to pay this tax.

People exempted from a professional tax

There are certain exemptions in professional tax for the people who:

    • Are parents or guardian of a physically or mentally challenged child
    • Are themselves  more than 40% physically  or visually handicapped
    • Senior citizens who are above 65 years and in Karnataka over the age of  60 years

Get Professional Tax Registration

Professional tax rates applicable in India

The chart given below shows all the States and Union Territories with their imposable professional tax rates for the year 2019-20: 

However,  there are few states such as Delhi and Haryana which have not made this tax applicable.

State 

Per month income

Tax rate /amount(per month)

 

Up to Rs.15,000

Nil

Andhra Pradesh 

Rs.15,001-Rs. 20,000/-

 Rs.150

 

Rs.20, 001/- or above 

Rs.200

 

Up to Rs.10,000/-

Nil

 Assam 

Rs.10,001/- Rs.15,000/-

Rs.150

 

Rs.15,001- Rs.24,999/-

Rs.180

 

Rs.25,000/- or above

Rs.208

 

Up to Rs.25,000/-

Nil

Bihar 

Rs.25,001- Rs.41,666

Rs.83.33

 

Rs.41,667- Rs.83,333/-

Rs.166.67

 

Rs.83,333/- or above

Rs.208.33

 

Up to Rs.15,000/-

Nil

Goa

Rs.15,001- Rs.25,000/-

Rs.150

 

Rs.25,001/- or above

Rs.200

 

Up to Rs.5,999/-

Nil

Gujarat 

Rs.6,000-Rs. 8,999

Rs.80

 

Rs.9,000- Rs.11,999/-

Rs.150

 

Rs.12,000/- or above

Rs.200

 

Jharkhand 

 

 

 

Up to Rs.25,000/-

Nil

Rs.25,001- Rs.41,666/-

Rs.100

Rs.41,667- Rs.66,666/-

Rs.150

Rs.66,667- Rs.83,333

Rs.175

Rs.83,334/- or above

Rs.208( for first 11 months and Rs.212 in last month)

Karnataka 

Up to Rs.15,000/-

Nil

Rs.15,001/- or above

Rs.200

 

Up to Rs.1,999

Nil

 

Rs.2000- Rs.2,999/-

Rs.20

 

Rs.3,000- Rs.4,999/-

Rs.30

 

Rs.5,000- Rs.7,499/-

Rs.50

 Kerala 

Rs.7,500-Rs. 9,999/-

Rs.75

 

Rs.10,000- Rs.12,499/-

Rs.100

 

Rs.12,500-Rs. 16,666/-

Rs.125

 

Rs.16,667-Rs. 20, 833/-

Rs.166

 

Rs.20,834/- or above

Rs.208

Madhya Pradesh 

Up to Rs.18,750/- 

Nil

Rs.18,751- Rs.25,000/-

125

Rs.25,001- Rs.33,333/-

167

Rs.33,334/- or above

208(11 months)&212(12th month) 

 

Up to Rs.7,500/- 

Nil

Maharashtra

Rs.7,501- Rs.10,000/-

Rs.175

 

Above Rs.10,001/-

Rs.209(11months) & Rs.300(12th month)

 

Up to Rs.4,250/-

Nil

Manipur 

Rs.4,251 – Rs.6,250/-

Rs.100

 

Rs.6,251- Rs.8,333/-

Rs.167

 

Rs.8,334- Rs.10,416/-

Rs.200

 

Rs.10,417/- or above

Rs.208 &Rs.212

  

Up to Rs.41,66/-

Nil

 

Rs.4,167- Rs.6,250/-

Rs.16.50

 

Rs.6,251- Rs.8,333/-

Rs.25

Meghalaya 

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.37,500

Rs.175

Rs.37,501-Rs.41,666

Rs.200

Above Rs.41,667/-

Rs.208

Nagaland 

 

 

 

 

 

Up to Rs.4,000/-

Nil

Rs.4,001- Rs.5,000/-

Rs.35

Rs.5,001- Rs.7,000/-

Rs.75

Rs.7,001- Rs.9,000

Rs.110

Rs.9,001- Rs.12,000/-

Rs.180

Rs.12,001/- or above

Rs.208

 

Up to Rs.13,304/-

Nil

 

Rs.13,305-Rs.25,000/-

Rs.125

Odisha 

Rs.25,001-or above

Rs.200(11 months) & Rs.300(12th month)

 

Up to Rs.16,666/- 

Nil

 

Rs.16,667- Rs.33,333/-

Rs.41.66

Puducherry 

Rs.33,334- Rs.50,000/-

Rs.83.33

 

Rs.50,001- Rs.66,666/-

Rs.125

 

Rs.66,667-Rs. 83,333

Rs.166.67

 

Rs.83,333 and above

Rs.208.33

Punjab 

Above Rs.20,833/-

Rs.200

 

Up to Rs.20,000/-

Nil

Sikkim 

 

 

 

 

Rs.20,001-Rs.30,000/-

Rs.125

Rs.30,001- Rs.40,000/-

Rs.150

Above Rs.40,000

Rs.200

Up to Rs.3,500-/-

Nil

Rs.3,501-Rs.5,000/-

22.5

Tamil Nadu 

Rs.5,001- Rs.7,500/-

Rs.52.50

 

Rs.7,501-Rs.10,000/-

Rs.115

 

Rs.10,001- Rs.12,500

Rs.171

 

Above Rs.12,501/-

Rs.208

 

 

 

 

Up to Rs.15,000/-

Nil

Telangana 

Rs.15,001- Rs.20,000/-

Rs.150

 

Rs.20,001- or above

Rs.200

 

Up to Rs.5,000/-

Nil

 

Rs.5,001-Rs.7,000/-

Rs.70

Tripura 

Rs.7,001- Rs.9000/-

Rs.120

 

Rs.9,001- Rs.12,000/-

Rs.140

 

Rs.12,001- Rs.15,000/-

Rs.190

 

Rs.15,000 or above

Rs.2496

West Bengal 

Up to Rs.10,000/-

Nil

Rs.10,001- Rs.15,000/-

Rs.110

Rs.15,001-Rs.25,000/-

Rs.130

Rs.25,001-Rs.40,000/-

Rs.150

Rs.40,001 or above

Rs.200

 

The following is the list of the States and Union Territories where Professional tax is not levied on its people:-

  • Arunachal Pradesh
  • Andaman & Nicobar
  • Chandigarh 
  • Dadra & Nagar Haveli
  • Daman & Diu
  • Delhi
  • Haryana
  • Jammu & Kashmir
  • Lakshadweep
  • Rajasthan
  • Uttaranchal
  • Uttar Pradesh

Penalties for non-payment

For any delay in the payment of professional tax, the government has set up a penalty of 2% per month till the time the payment is made. Also, if there is a delay in obtaining the ‘Certificate of Enrolment’, there is a penalty at the rate of Rs. 2 per day, and if any information given is found to be inaccurate, the penalty increases to three times the tax to be paid. 

The rate of professional tax varies from one state to another and any salaried individual should be aware of the prevailing rates. Consulting a Chartered Accountant or a Tax Consultant is always better as it would help in the prevention of any loss.  Some states also provide a tax rebate if the tax is paid as a lump sum. So, preparing yourself in advance and gathering all the facts before submitting the professional tax will make you sound professional as well as personally clear.

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