Normally, state government imposes professional tax slab rates basis for salaried individuals and collects it monthly. However, in case of professionals, company, Director, Partners etc. the professional tax is collected annually. Below are the rates of professional tax slab of various states with respect to salary:
Union Territories and States Not Imposing Professional Tax
S.No
Name of Union Territory
Professional Tax Applicability
1.
Andaman & Nicobar
Not Applicable
2.
Chandigarh
Not Applicable
3.
Dadar & Nagar Haveli
Not Applicable
4.
Daman & Diu
Not Applicable
5.
Delhi
Not Applicable
6.
Lakshadweep
Not Applicable
7.
Puducherry
Not Applicable
States Exempted from Professional Tax are listed Below
S.No
Name of Union Territory
Professional Tax Applicability
1.
Arunachal Pradesh
Not Applicable
2.
Haryana
Not Applicable
3.
Himachal Pradesh
Not Applicable
4.
Jammu & Kashmir
Not Applicable
5.
Punjab
Not Applicable
6.
Rajasthan
Not Applicable
7.
Nagaland
Not Applicable
8.
Uttaranchal
Not Applicable
9.
Uttar Pradesh
Not Applicable
Andhra Pradesh Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 15,000/-
NIL.
Rs. 15,001/- -Rs. 20,000/-
Rs.150
Rs. 20,001/- or Above
Rs. 200
Assam Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 10,000/-
NIL.
Rs. 10,001/- to Rs. 14,999/-
Rs.150/-
Rs. 15,000/- to Rs. 24,999/-
Rs. 180/-
Rs. 25,000/- or More
Rs. 208 /- & Rs. 212/-
Professional Tax -Assam is payable at the rate of Rs. 208/- for first 11 months and Rs. 212/- in the last month.
Bihar Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 25,000/-
NIL.
Rs. 25,001/- to Rs. 41,666/-
Rs. 83.33/-
Rs. 41,667/- to 83,333/-
Rs. 166.67/-
Rs. 83,333/- or More
Rs. 208.3/-
Chattisgarh Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 12,500/-
NIL.
Rs. 12,501/- to Rs. 16,667/-
Rs. 150/-
Rs. 16,668/- to 20,833/-
Rs. 180/-
Rs. 20,834/- to 25,000/-
Rs. 190/-
Rs. 25,001/- or More
RS. 200/-
Goa Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 15,000/-
NIL.
Rs. 15,001/- to Rs. 25,000/-
Rs. 150/-
Rs. 125,001/- or More.
RS. 200/-
Gujarat Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 5,999/-
NIL.
Rs. 6,000/- to Rs. 8,999/-
Rs. 80/-
Rs. 9,000/- to Rs. 11,999/-
Rs. 150/-
Rs.12,000/- or More
Rs. 200/-
Jharkhand Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 25,000/-
NIL.
Rs. 25,001/- to Rs. 41,666/-
Rs. 100/-
Rs. 41,667/- to Rs. 66,666/-
Rs. 150/-
Rs. 66,667/- to Rs. 83,333/-
Rs. 175/-
Rs. 83,334/- or More
RS. 208/-
* Professional Tax in Jharkhand is payable at the rate of Rs. 208/- for first 11 months and Rs. 212/- in the last month.
Karnataka Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 15,000/-
NIL.
Rs. 15,001/- or Above
Rs. 200/-
Kerala Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 1,999/-
NIL.
Rs. 2,000/- to Rs. 2,999/-
Rs. 20/-(120)
Rs. 3,000/- to Rs. 4,999/-
Rs. 30/-(180)
Rs. 5,000/- to Rs 7,499/-
Rs. 50/-(300)
Rs. 7,500/- to Rs. 9,999/-
Rs. 75/-(450)
Rs. 10,000/- to Rs 12,499/-
Rs. 100/-(600)
Rs. 12,500- to Rs. 16,666/-
Rs. 125/-(750)
Rs. 16,667/- to Rs 20,833/-
Rs. 166/-(1000)
Rs. 20,884/- or More
Rs. 208/-(1250)
Payable Semi-Annually. In brackets, Professional Tax Payable Semi-Annually is mentioned.
Madhya Pradesh Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 15,000/-
NIL.
Rs. 15,001/- or Above
Rs. 208/- & Rs. 212/-
Madhya Pradesh Professional Tax is payable at the rate of Rs. 208/- for 11 months and Rs. 212/- for the last month.
Maharashtra Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 7,500/-
NIL.
Rs. 7,501/- to Rs. 10,000/-
Rs. 175/-
Above Rs. 10,001/-
Rs. 200/- & Rs. 300/-
State Government of Maharashtra levies Professional Tax at the rate of Rs. 200/- for 11 months and Rs.300/- for the last month. Women who earn Salary up to Rs.10,000/- per month are exempted from paying Professional Tax.
Meghalaya Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 4,166/-
NIL.
Rs. 4,167/- to Rs. 6,250/-
Rs 16.50/-
Rs. 6,251/- to Rs. 8,333/-
Rs. 25/-
Rs. 8,334/- to 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/- to Rs. 25,000/-
Rs. 104.16/-
Rs. 25,001/- to Rs. 29,166/-
Rs. 125/-
Rs. 29,167/- to Rs. 33,333/-
Rs. 150/-
Rs, 33,334/- to Rs. 37500/-
Rs. 175/-
Rs. 37,501/- to Rs. 41,666/-
Rs. 200/-
Above Rs. 41,667/-
Rs. 208/-
Meghalaya Professional Tax is payable at the rate of Rs. 208/- for first 11 months and Rs. 212/- in the last month.
Odisha Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 13,304/-
NIL.
Rs. 13,305/- to Rs. 25,000/-
Rs. 125/-
Rs. 25,001/- or More
Rs. 200/- and Rs.300/-
Odisha Professional Tax will be payable at the rate of Rs. 200/- for first 11 months and Rs. 300/- in the last month.
Tamil Nadu Professional Tax Slab Rates for Financial Year 2016-17
Professional Tax Exemption in Tamil Nadu: Upto Rs. 3,500/- per month professional tax is exempted from tax.
Monthly Salary
Professional Tax (P.M)
Up to Rs. 3,500/-
NIL.
Rs. 3,501/- to Rs. 5,000/-
Rs. 16.66/- (100).
Rs. 3,501/- to Rs. 5,000/-
Rs. 40/- (235).
Rs. 9,001/- to Rs. 10,000/-
Rs. 85/-(510).
Rs. 10,001/- to Rs.12,500/-
Rs. 126.67/-(760).
Rs. 12,501/- or above
Rs. 182.50/-(1095).
Collectible Semi- Annually. In bracket, Professional Tax Payable Semi-Annually is mentioned.
Telangana Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 15,000/-
NIL.
Rs.15,001/- to Rs. 20,000/-
Rs. 150/-
Rs. 20,001/- or More.
Rs. 200/-
Tripura Professional Tax Slab Rates for for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs. 5,000/-
NIL.
Rs. 5,001/- to Rs. 7,000/-
Rs. 70/-(420).
Rs 7,001- Rs 9,000/-
Rs. 120/-(720).
Rs. 9,001/- to Rs.12,000/-
Rs.140/-(840).
Rs 12,001- Rs 15,000/-
Rs. 190/-(1140).
Rs. 15,001/- or More
Rs. 2496/-(208).
Collectible Semi-Annually. The amount given in bracket is the Professional Tax Payable Semi-Annually.
West Bengal Professional Tax Slab Rates for Financial Year 2016-17
Monthly Salary
Professional Tax (P.M)
Up to Rs.8,500/-
NIL.
Rs. 8,501/- to Rs.10,000/-
Rs. 90/-
Rs. 10,001- to Rs. 15,000/-
Rs. 110/-
Rs. 15,001/- to Rs. 25,000/-
Rs.130/-
Rs. 25,001/- to Rs.40,000/-
Rs. 150/-
Rs. 40,001/- or More
Rs. 200/-
Author Bio
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Setindiabiz Editorial Team is a multidisciplinary collective of Chartered Accountants, Company Secretaries, and Advocates offering authoritative insights on India’s regulatory and business landscape. With decades of experience in compliance, taxation, and advisory, they empower entrepreneurs and enterprises to make informed decisions.
