Professional Tax

Professional tax in India is a state-level tax levied on individuals earning an income from salary, or those practicing a profession such as doctors, lawyers, chartered accountants, and more. Each state has its own set of rules and regulations for professional tax, including different tax slabs and due dates for payment. Below is a summary of professional tax regulations across various Indian states:

Maharashtra
Applicability: Employees, self-employed professionals, and business owners.
Rates:
Monthly salary up to ₹7,500 (men) and ₹10,000 (women): Nil.
Monthly salary between ₹7,501 to ₹10,000: ₹175.
Monthly salary above ₹10,000: ₹200 for 11 months and ₹300 for February.
Due Date:
Monthly return: Last day of the month.
Annual return: 31st March.

Karnataka
Applicability: Employees, professionals, traders.
Rates:
Monthly salary up to ₹15,000: Nil.
Monthly salary above ₹15,000: ₹200.
Due Date:
Monthly return: 20th of the following month.
Annual return: 30th April.

West Bengal
Applicability: Employees, self-employed professionals.
Rates:
Monthly salary up to ₹10,000: Nil.
Monthly salary between ₹10,001 to ₹15,000: ₹110.
Monthly salary between ₹15,001 to ₹25,000: ₹130.
Monthly salary above ₹25,000: ₹200.
Due Date:
Monthly return: 21st of the following month.
Annual return: 31st March.

Tamil Nadu
Applicability: Employees, professionals.
Rates:
Half-yearly salary up to ₹21,000: Nil.
Half-yearly salary between ₹21,001 to ₹30,000: ₹135.
Half-yearly salary between ₹30,001 to ₹45,000: ₹315.
Half-yearly salary between ₹45,001 to ₹60,000: ₹690.
Half-yearly salary above ₹60,000: ₹1,095.
Due Date:
First half: 30th September.
Second half: 31st March.

Gujarat
Applicability: Employees, professionals, and business owners.
Rates:
Monthly salary up to ₹5,999: Nil.
Monthly salary between ₹6,000 to ₹8,999: ₹80.
Monthly salary between ₹9,000 to ₹11,999: ₹150.
Monthly salary above ₹12,000: ₹200.
Due Date:
Monthly return: 15th of the following month.
Annual return: 31st March.

Andhra Pradesh
Applicability: Employees, professionals, and business owners.
Rates:
Monthly salary up to ₹15,000: Nil.
Monthly salary between ₹15,001 to ₹20,000: ₹150.
Monthly salary above ₹20,000: ₹200.
Due Date:
Monthly return: 10th of the following month.
Annual return: 30th April.

Telangana
Applicability: Employees, professionals, and business owners.
Rates:
Monthly salary up to ₹15,000: Nil.
Monthly salary between ₹15,001 to ₹20,000: ₹150.
Monthly salary above ₹20,000: ₹200.
Due Date:
Monthly return: 10th of the following month.
Annual return: 30th April.

Madhya Pradesh
Applicability: Employees, professionals, and business owners.
Rates:
Monthly salary up to ₹18,750: Nil.
Monthly salary between ₹18,751 to ₹25,000: ₹125.
Monthly salary between ₹25,001 to ₹33,333: ₹167.
Monthly salary above ₹33,333: ₹208.
Due Date:
Monthly return: 15th of the following month.
Annual return: 31st March.

Odisha
Applicability: Employees, professionals, and business owners.
Rates:
Monthly salary up to ₹13,304: Nil.
Monthly salary between ₹13,305 to ₹25,000: ₹125.
Monthly salary above ₹25,000: ₹200.
Due Date:
Monthly return: 15th of the following month.
Annual return: 30th April.

Bihar
Applicability: Employees, professionals, and business owners.
Rates:
Monthly salary up to ₹25,000: Nil.
Monthly salary between ₹25,001 to ₹41,666: ₹83.33.
Monthly salary above ₹41,666: ₹208.33.
Due Date:
Monthly return: 15th of the following month.
Annual return: 31st March.

Rajasthan
Applicability: Employees, professionals, and business owners.
Rates:
Monthly salary up to ₹14,999: Nil.
Monthly salary between ₹15,000 to ₹19,999: ₹150.
Monthly salary above ₹20,000: ₹200.
Due Date:
Monthly return: 15th of the following month.
Annual return: 30th April.

Assam
Applicability: Employees, professionals, and business owners.
Rates:
Monthly salary up to ₹10,000: Nil.
Monthly salary between ₹10,001 to ₹15,000: ₹150.
Monthly salary above ₹15,000: ₹208.
Due Date:
Monthly return: 30th of the following month.
Annual return: 31st March.

Kerala
Applicability: Employees, professionals, and business owners.
Rates:
Half-yearly salary up to ₹12,000: Nil.
Half-yearly salary between ₹12,001 to ₹18,000: ₹120.
Half-yearly salary between ₹18,001 to ₹30,000: ₹180.
Half-yearly salary between ₹30,001 to ₹45,000: ₹450.
Half-yearly salary between ₹45,001 to ₹60,000: ₹600.
Half-yearly salary above ₹60,000: ₹750.
Due Date:
First half: 31st August.
Second half: 28th February.

General Guidelines
Registration: Businesses and self-employed individuals must register for professional tax within 30 days of employing staff or starting a profession.

Payment: Employers must deduct professional tax from employees’ salaries and remit it to the state government. Self-employed individuals must pay it themselves.

Penalties: Late payment or non-compliance can result in penalties and interest charges.