Profession tax

What is Profession tax?

Who pays profession tax?
State specific Profession Tax Rates
What is Profession tax?

Profession tax, or tax on employment, is levied by a state under article 276 of the Constitution. It is deducted
from the salary every month. The amount paid, as Profession Tax, is however exempted while calculating the
According to theofProfessions,
taxable income Trades, Callings and Employment Act 2000 passed by the government,
the employee.
professionals with a monthly income of more than a specified limit are liable to pay profession tax. This
Who paysdoctors,
includes profession tax? journalists, consultants and information technology (IT) professionals among
lawyers,
others.
State specific Profession Tax Rates
The amount of profession tax levied varies from state to state in India.

PT SLAB - STATEWISE
Andhra Pradesh Gujarat
PT GROSS PER MONTH PT GROSS PER MONTH
0 - 1500 - 0 - 3000 -
1501 - 2000 16.00 3001 - 6000 20.00
2001 - 3000 25.00 6001 - 9000 40.00
3001 - 4000 35.00 9001 - 12000 60.00
4001 - 5000 45.00 12001 & ABOVE 80.00
5001 - 6000 60.00
6001 - 10000 80.00 Madhya Pradesh
10001 - 15000 100.00 PT GROSS PA PER ANNUM PER MONTH
15001 - 20000 150.00 0 - 40000 - -
ABOVE 20000 200.00 40000 - 50000 360.00 30.00
50000 - 60000 720.00 60.00
Kerala 60000 - 80000 1,080.00 90.00
PT HALF YR.
GROSS PER HALF YR. 80000 - 100000 1,800.00 150.00
0 - 3600 - 100000 - 150000 2,100.00 175.00
3600 - 5400 9.00 ABOVE 150000 2,500.00 208.00
5400 - 7800 15.00 12th MONTH 212.00
7800 - 10800 24.00
10800 - 14400 37.00 Maharashtra
14400 - 18000 50.00 PT GROSS PER MONTH
18000 - 24000 75.00 0 - 2000 -
24000 - 30000 100.00 2001 - 2500 30.00
30000 - 36000 125.00 2501 - 3500 60.00
36000 - 42000 175.00 3501 - 5000 120.00
42000 - 48000 250.00 5001 - 10000 175.00
48000 - 72000 500.00 10001 & ABOVE 2500 P.A
72000 - 102000 750.00 (Rs.200 except Feb, Rs.300 in Feb)
102000 - 126000 1,000.00
ABOVE 126000 1,250.00 PT TN Panchayat For first 5 months
PT GROSS PER MONTH
West Bengal - 3,500.00 -
PT GROSS PER MONTH 3,501.00 5,000.00 10.00
0 - 1500 - 5,001.00 7,500.00 30.00
1501 - 2000 18.00 7,501.00 10,000.00 60.00
2001 - 3000 25.00 10,001.00 12,500.00 90.00
3001 - 5000 30.00 12501 above 125.00
5001 - 6000 40.00
6001 - 7000 45.00 PT TN Panchayat For 6 th Month
7001 - 8000 50.00 PT GROSS PER MONTH
8001 - 9000 90.00 - 3,500.00 -
9001 - 15000 110.00 3,501.00 5,000.00 25.00
15001 - 25000 130.00 5,001.00 7,500.00 40.00
25001 - 40000 150.00 7,501.00 10,000.00 75.00
ABOVE 40001 200.00 10,001.00 12,500.00 115.00
12501 above 125.00
Assam
PT GROSS PER MONTH PT TN Corporation For first Month
0 - 3499 - PT GROSS PER MONTH
3500 - 3999 50.00 - 3,500.00 -
4000 - 4999 65.00 3,501.00 5,000.00 25.00
5000 - 5999 80.00 5,001.00 7,500.00 38.00
6000 - 6999 95.00 7,501.00 10,000.00 65.00
7000 - 7999 110.00 10,001.00 12,500.00 110.00
8000 - 8999 125.00 12501 above 135.00
9000 - 9999 140.00
10000 - 11499 155.00 PT TN Corporation For next 5 Months
11500 - 12999 175.00 PT GROSS PER MONTH
13000 - 14999 195.00 - 3,500.00 -
ABOVE 15000 205.00 3,501.00 5,000.00 10.00
5,001.00 7,500.00 30.00
Karnataka 7,501.00 10,000.00 65.00
PT GROSS PER MONTH 10,001.00 12,500.00 95.00
0 - 2999 - 12.00
3000 - 4999 30.00
5000 - 7999 60.00
8000 - 9999 100.00
10000 - 14999 150.00
15000 & ABOVE 200.00

Orissa
PT GROSS PER MONTH
0 - 5000 -
5001-6000 30.00
6001-8000 50.00
8001-10000 75.00
10001-15000 100.00
15001-20000 150.00
20000 & ABOVE 200.00