Professional Tax Slab Rates For The Financial Year 2018-19

Professional tax is the tax that will be paid by every salaried employee to their respective state government. Professional tax slab rates vary from one state to another state in India. The timeline for payment of professional tax also varies in each state it will be monthly, half-yearly and annually. Non-payment of professional tax will lead to the interests. The amount collected in the form of professional tax will be used for the development schemes of the respective states.

Every salaried employee and persons who are practising professions such as a lawyer, chartered account and doctor need to pay the professional tax to their state government.

Who Will Pay Professional Tax

Generally, the employer will deduct the professional tax from the salary of the employee and they will make the payment. Employees can check the details of professional tax deduction in their pay slips.

To Whom We Need To Pay Professional Tax

Salaried employees and persons who are practising professions like doctor, lawyer and the chartered account can pay professional tax either in online or offline.

Nowadays every state government is accepting PT payments online at dedicated professional tax websites or commercial tax websites. At the same time, offline payments can also be done at respective commercial tax department offices.

How To Calculate Professional Tax On Salary

There is no formula to calculate professional tax on salary, Professional tax slab rates will be fixed by state governments and professional tax rates vary from one state to another state.

Professional Tax Slab Rates 2018-19 Statewise In India

StateSalaryProfessional TaxPeriodicity
Andhra PradeshUpto 15000NilMonthly
15001 – 20000150
Above 20001200
AssamUpto 10000NilMonthly
10001 – 15000150
15001 – 25000180
Above 25001208
BiharUpto 300000NIlAnnually
300001 – 5000001000 (Per Year)
500001 – 10000002000 (Per Year)
Above 10000012500 (Per Year)
GujarathUpto 5999NilMonthly
Or
Annually
6000 – 899980
9000 – 11999150
Above 12000200
JharkandUpto 300000NilAnnually
300001 – 5000001200 (Per Year)
500001 – 8000001800 (Per Year)
8000001 – 10000002100 (Per Year)
Above 10000012500 (Per Year)
KarnatakaUpto 15000NilMonthly or
Annually
Above 15001200
KeralaUpto 11999NilHalf Yearly
12000 – 17999120 (For 6 months)
18000 – 29999180 (For 6 months)
30000 – 44999300 (For 6 months)
45000 – 59999450 (For 6 months)
60000 – 74999600 (For 6 months)
75000 – 99999750 (For 6 months)
100000 – 1249991000 (For 6 months)
Above 1250001250 (For 6 months)
Madhya PradeshUpto 18750NilMonthly
18751 – 25000125
25001 – 33333167
Above 33334208 For 11 months
212 For last month
MaharashtraUpto 7500NilMonthly
7501 – 10000175, Nil for women
Above 10001200 For 11 months 300 For last month
ManipurUpto 4250NilAnnual
4251 – 6250100
6251 – 8333167
8334 – 10416200
Above 10417208 For 11 months
212 For last month
MeghalayaUpto 4166NilMonthly
4167 – 625016.50
6251 – 833325
8334 – 1250041.50
12501 – 1666662.50
16667 – 2083383.33
20834 – 25000104.16
25001 – 29166125
29167 – 33333150
33334 – 37500175
37501 – 41666200
Above 41667208 For 11 months
212 For last month
OdishaUpto 13304NilMonthly
13305 – 25000125
Above 25001200 For 11 months
300 For last month
PuducherryUpto 3500NilHalf Yearly
3501 – 5000100 (For 6 months)
5001 – 9000235 (For 6 months)
9001 – 10000510 (For 6 months)
10001 – 12500760 (For 6 months)
125011095 (For 6 months)
SikkimUpto 20000NilQuarterly
20001 – 30000125
30001 – 40000150
Above 40000200
Tamil NaduUpto 3500NilHalf Yearly
3501 – 5000135 (For 6 months)
5001 – 7500315 (For 6 months)
7501 – 10000690 (For 6 months)
10001 – 125001025 (For 6 months)
Above 125011250 (For 6 months)
TripuraUpto 5000NilHalf Yearly
5001 – 7000420 (For 6 months)
7001 – 9000720 (For 6 months)
9001 – 12000840 (For 6 months)
12001 – 150001140 (For 6 months)
Above 150012496 (For 6 months)
TelanganaUpto 15000NilMonthly
15001 – 20000150
Above 20001200
West BengalUpto 10000NilAnnual
10001 – 15000110
15001 – 25000130
25001 – 40000150
Above 40001200

Professional Tax Applicability

Professional tax is applicable to majority states of India, but in some states and union territories, the professional tax is not applicable. Here is a list of professional tax applicable and non-applicable states.

S NoApplicable StatesNot Applicable States
1Andhra PradeshAndaman & Nicobar Islands
2AssamArunachal Pradesh
3BiharChandigarh
4GujarathChhattisgarh
5JharkhandDadra & Nagar Haveli
6KarnatakaDaman & Diu
7KeralaDelhi
8MadhyapradeshGoa
9MaharashtraHaryana
10ManipurHimachal Pradesh
11MeghalayaJammu & Kashmir
12MizoramPunjab
13NagalandRajasthan
14OdishaUttar Pradesh
15PondicherryUttarakhand
16Sikkim
17Tamilnadu
18Telangana
19Tripura
20West Bengal

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