Professional Tax Rates in India for the Year 2019-20 By Ankita - November 21, 2019 Last Updated at: Nov 10, 2020 +3 49922 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.