Professional tax is a state-level tax levied on professionals and salaried individuals in India. It is governed by respective state governments and varies from state to state. Asktrix provides comprehensive support for professional tax registration, filing, and compliance across all Indian states.
Professional tax is governed by various state-specific acts and rules:
Professional tax is calculated based on monthly salary/wages. The tax amount varies according to different salary slabs defined by each state government. The tax is deducted monthly from the salary and paid to the state government.
Professional tax rates vary significantly across different states in India. Each state has its own slab structure and tax rates.
Our streamlined process ensures quick and hassle-free professional tax return filing:
Obtain professional tax registration certificate from the state commercial tax department. This is mandatory for employers and self-employed professionals.
Keep detailed records of employee salaries, professional tax deductions, and payment schedules. Maintain proper documentation for audit purposes.
Submit monthly/quarterly returns as per state requirements. Include details of employees, salary slabs, and tax calculations. File annual returns before the due date.
Make timely payment of professional tax to the state government. Ensure payment is made before the due date to avoid penalties and interest charges.
| State | Periodicity | Slab | Amount to be Paid | Deadline for Registration/Return |
|---|---|---|---|---|
| Andhra Pradesh | Monthly | Above ₹15,000 | ₹200 | 20th of every month |
| Assam | Yearly | Above ₹10,000 | ₹2,500 | 31st December every year |
| Bihar | Monthly | Above ₹10,000 | ₹200 | 15th of every month |
| Chhattisgarh | Monthly | Above ₹15,000 | ₹200 | 20th of every month |
| Gujarat | Monthly | Above ₹12,000 | ₹200 | 30th of every month |
| Haryana | Monthly | Above ₹10,000 | ₹200 | 15th of every month |
| Himachal Pradesh | Yearly | Above ₹5,000 | ₹1,000 | 31st March every year |
| Jharkhand | Monthly | Above ₹10,000 | ₹200 | 20th of every month |
| Karnataka | Monthly | Above ₹15,000 | ₹200 | 20th of every month |
| Kerala | Monthly | Above ₹10,000 | ₹200 | 15th of every month |
| Madhya Pradesh | Monthly | Above ₹15,000 | ₹200 | 20th of every month |
| Maharashtra | Monthly | Above ₹15,000 | ₹200 | 20th of every month |
| Meghalaya | Yearly | Above ₹5,000 | ₹1,000 | 31st March every year |
| Mizoram | Yearly | Above ₹5,000 | ₹1,000 | 31st March every year |
| Nagaland | Yearly | Above ₹5,000 | ₹1,000 | 31st March every year |
| Odisha | Monthly | Above ₹10,000 | ₹200 | 20th of every month |
| Punjab | Monthly | Above ₹10,000 | ₹200 | 15th of every month |
| Rajasthan | Monthly | Above ₹15,000 | ₹200 | 20th of every month |
| Tamil Nadu | Monthly | Above ₹15,000 | ₹200 | 20th of every month |
| Telangana | Monthly | Above ₹15,000 | ₹200 | 20th of every month |
| Uttar Pradesh | Monthly | Above ₹10,000 | ₹200 | 15th of every month |
| Uttarakhand | Monthly | Above ₹10,000 | ₹200 | 15th of every month |
| West Bengal | Monthly | Above ₹10,000 | ₹200 | 20th of every month |
Scenario: A company in Maharashtra with 50 employees earning ₹20,000 per month each.
Find answers to common questions about professional tax registration, filing, compliance, and state-specific requirements.
Professional tax is a state-level tax levied on professionals and salaried individuals. It varies from state to state and is deducted monthly from salaries or paid annually by self-employed professionals.
Professional tax is applicable in states like Maharashtra, Karnataka, West Bengal, Andhra Pradesh, Tamil Nadu, Gujarat, and others. Not all states levy professional tax.
Salaried employees earning above the exemption limit, self-employed professionals, and employers are required to pay professional tax as per state regulations.
The maximum professional tax that can be levied is ₹2,500 per annum as per Article 276 of the Indian Constitution. However, rates vary by state.
Professional tax is calculated based on monthly salary slabs defined by each state. The tax amount varies according to different income brackets.
Due dates vary by state. Generally, monthly returns are due by 15th-20th of the following month, and annual returns by March 31st or December 31st depending on the state.
Non-payment attracts penalties, interest charges, and legal consequences. It can also affect business operations and compliance status.
Yes, professional tax paid can be claimed as a deduction under Section 16(iii) of the Income Tax Act while calculating taxable income.
Yes, freelancers and self-employed professionals are also liable to pay professional tax as per state regulations, usually on an annual basis.
Asktrix provides comprehensive professional tax services including registration, monthly/quarterly return filing, payment processing, compliance tracking, and expert guidance across all states.
Professional tax compliance is essential for maintaining legal standing and avoiding penalties. Asktrix ensures seamless compliance with state-specific requirements, providing expert guidance and timely filing services.