Professional Tax In India
Download Professional Tax Calculator and All state slabs in India. 
Professional tax is levied by indian state government on the income earned by the way of profession, trade, calling or employment in a state.
The power to levy professional tax has been given to the states by way of clause (2) of Article 276 of the constitution of India.
Deduction of P.tax
| STATE | CODE | STATUS |
| ANDHRA PRADESH | AND | M |
| ASSAM | ASS | M |
| GUJRAT | GUJ | M |
| KARNATAKA | KAR | M |
| MAHARASHTRA | MAH | M |
| ORRISSA | ORR | M |
| WEST BANGAL | WES | M |
| BIHAR | BIH | M |
| TRIPURA | TR | M |
| MADHYA PRADESH | MAD | HYM |
| KERALA | KER | HY |
| TAMILNADU | TAM | HY |
| COIMBATORE | COI | HY |
| PONDICHERRY | PON | HY |
| KANCHEEPURAM | KAN | HY |
| JHARKHAND | JH | HY |
What is the Amount of Professional Tax?
The professional tax is usually a slab-amount based on the gross income of the professional. It is deducted from his income every month.
The slab for professional tax varies across different states in India. Download a excel sheet for P.tax Slabs in states.
In Which States is Professional Tax Applicable?
Point to be notes: Professional tax not applicable in north India states
The state governments of the following states have levied professional tax – Karnataka, West Bengal, Andhra Pradesh,Telangana,Maharashtra, Tamil Nadu, Gujarat, Assam, Chhattisgarh, Kerala, Meghalaya, Orissa, Tripura, Bihar and Madhya Pradesh & Punjab.
Who is responsible to deduct Professional Tax?
The owner of a business is responsible to deduct professional tax from the salaries of his employees and pay the amount so collected to the appropriate government department. He/she has to furnish a return to the tax department in the prescribed form within the specified time. The return should include the proof of tax payment. In case the payment proof is not enclosed, the return shall be deemed incomplete and invalid sec 16(iii)
How To Register for Professional Tax?
Apply for the Registration Certificate to your state tax department within 30 days of employing staff for your business. If you have more than one place of work, apply separately to each authority as regards the place of work coming under the jurisdiction of that authority.
Penalties for Non-Compliance on Professional Tax Payment
Delays in obtaining Registration Certificate, a penalty of Rs. 5/- per day. In case of non/late payment of profession tax, penalty will be 10% of the amount of tax. In case of late filing of returns, a penalty of Rs. 1000 per return will be imposed if you filed after due date in 1 month. after 1 month, penalty should be rs. 2000 will be imposed (from 01/04/2015) (Maharashtra: Profession Tax Act 1975).
Slabs of P.tax in All states in India.
| Sr. | State’s Name | Income Slabs | Monthly P.Tax | Remarks | Deposit to Gov. | Mode of Payment | |
| From | To | ||||||
| 1 | ANDHRA PRADESH | 15001 | 20000 | 150 | 10th of Following Month | Online | |
| ANDHRA PRADESH | 20001 | > | 200 | ||||
| 2 | ASSAM | 10001 | 15000 | 150 | 30th Following Month | Online | |
| ASSAM | 15001 | 25000 | 180 | ||||
| ASSAM | 25001 | > | 208 | ||||
| 3 | BIHAR | 25001 | 41666 | 83 | 15th November Annual | Online | |
| BIHAR | 41667 | 83333 | 167 | ||||
| BIHAR | 83333 | > | 208 | ||||
| 4 | GUJRAT | 6001 | 9000 | 80 | 15th Following Month | DD or Cheque | |
| GUJRAT | 9001 | 12000 | 150 | ||||
| GUJRAT | 12001 | > | 200 | ||||
| 5 | KARNATAKA | 15000 | > | 200 | 20th Following Month | Online | |
| 6 | MADHYA PRADESH | 18751 | 25000 | 125 | 10th Following Month | Online | |
| MADHYA PRADESH | 25001 | 33333 | 167 | ||||
| MADHYA PRADESH | 33334 | > | 208 | Rs. 212 in March Month | |||
| 7 | MAHARASHTRA | 7501 | 10000 | 175 | Nill for Female | 30th Following Month | Online |
| MAHARASHTRA | 10001 | > | 200 | Rs. 300 in Feb. month | |||
| 8 | ORRISSA | 13333 | 25000 | 125 | 30th Following Month | Online | |
| ORRISSA | 25001 | > | 200 | Rs. 300 in March month | |||
| 9 | TRIPURA | 5001 | 7000 | 65 | 21st Following month | DD or Cheque | |
| TRIPURA | 7001 | 9000 | 100 | ||||
| TRIPURA | 9001 | 12000 | 120 | ||||
| TRIPURA | 12001 | 15000 | 160 | ||||
| TRIPURA | 15001 | 18000 | 195 | ||||
| TRIPURA | 18001 | > | 208 | ||||
| 10 | WEST BENGAL | 10001 | 15000 | 110 | 21st Following month | Online | |
| WEST BENGAL | 15001 | 25000 | 130 | ||||
| WEST BENGAL | 25001 | 40000 | 150 | ||||
| WEST BENGAL | 40001 | > | 200 | ||||
| 11 | PUNJAB | 200 | > | 200 | Not for Senor Citizen | ||
| 12 | COIMBATORE | 3500 | 5000 | 21 | 30th Sept (For April – September)31st March (For Oct to March) |
DD or Cheque | |
| COIMBATORE | 5000 | 7500 | 53 | ||||
| COIMBATORE | 7500 | 10000 | 106 | ||||
| COIMBATORE | 10000 | 12500 | 158 | ||||
| COIMBATORE | 12500 | > | 208 | ||||
| 13 | JHARKHAND | 25001 | 41667 | 100 | 15th November Annual | Online | |
| JHARKHAND | 41668 | 66667 | 150 | ||||
| JHARKHAND | 66668 | 83334 | 175 | ||||
| JHARKHAND | 83335 | > | 208 | ||||
| 14 | TAMILNADU | 3500 | 5000 | 23 | 30th Sept (For April – September)31st March (For Oct to March) |
DD or Cheque | |
| TAMILNADU | 5000 | 7500 | 53 | ||||
| TAMILNADU | 7500 | 10000 | 115 | ||||
| TAMILNADU | 10000 | 12500 | 171 | ||||
| TAMILNADU | 12500 | > | 208 | ||||
| 15 | KERALA | 2000 | 3000 | 20 | 30th Sept (For April – September)31st March (For Oct to March) |
DD or Cheque | |
| KERALA | 3000 | 5000 | 30 | ||||
| KERALA | 5000 | 7500 | 50 | ||||
| KERALA | 7500 | 10000 | 75 | ||||
| KERALA | 10000 | 12500 | 100 | ||||
| KERALA | 12500 | 16667 | 125 | ||||
| KERALA | 16667 | 20833 | 167 | ||||
| KERALA | 20834 | > | 208 | ||||
| 16 | TELANGANA | 15001 | 20000 | 150 | 10th of Following Month | Online | |
| TELANGANA | 20001 | > | 200 | ||||