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Professional Tax 2015-16
Bhagwan
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Posted 08-01-2016Reply

Professional Tax For The Financial Year 2015-16



Professional tax is a tax levied by the various State Governments of India on salaried individuals, working in government or non-government entities, or in practice of any profession, including Chartered Accountants, Doctors, Lawyers etc or carry out some form of business. This form of tax is in practice for a long time and States were conferred the power of leveling the Tax under Clause (2) of Article 276. The rate at which Professional tax is charged is based on the Income Slabs set by the respective State Governments. However the maximum Professional Tax that can be levied by any State till date is Rs 2500/-. The total amount of professional tax paid during the year is allowed as Deduction under the Income Tax Act. The professional tax is a source of revenue for the State Governments which helps the different in implementing schemes for the welfare and development of the region.



Professional Tax is deducted by the employers from the salary of the salaried employees and same is deposited with the State Government. For other individuals, they have to directly pay it to the Government or through the Local Bodies appointed to do so.



For the Financial Year 2015-16 few states have made some alteration which has been updated in this post.



Let’s look at the Professional Tax Slabs of the States which levy the Professional Tax:-



Andhra Pradesh

Monthly Salary

Professional Tax Levied (P.M)









Up to Rs 15,000/-





Nil









Rs 15,001-Rs 20,000/-





Rs 150









Rs 20,001/- or Above





Rs 200











Assam















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 10,000/-





Nil









Rs 10,001- Rs 14,999/-





Rs 150









Rs 15,000- Rs 24,999/-





Rs 180









Rs 25,000/- or Above





*Rs 208 & 212











*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.









Bihar















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 25,000/-





Nil









Rs 25,001-Rs 41,666/-





Rs 83.33









Rs 41,667-Rs 83,333/-





Rs 166.67









Rs 83,334/- or Above





Rs 208.33











Chattisgarh















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 12,500/-





Nil









Rs 12,501-Rs 16,667/-





Rs 150









Rs 16,668-Rs 20,833/-





Rs 180









Rs 20,834-Rs 25,000/-





Rs 190









Rs 25,001/- or Above





Rs 200











Gujarat















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 5,999/-





Nil









Rs 6,000-Rs 8,999/-





Rs 80









Rs 9,000-Rs 11,999/-





Rs 150









Rs 12,000/- or Above





Rs 200











Jharkhand















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 25,000/-





Nil









Rs 25,001-Rs 41,666/-





Rs 100









Rs 41,667-Rs 66,666/-





Rs 150









Rs 66,666-Rs 83,333/-





Rs 175









Rs 83,334/- or Above





*Rs 208











*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.









Karnataka















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 15,000/-





Nil









Rs 15,001/- or Above





Rs 200











Kerala















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 1,999/-





Nil









Rs 2,000- Rs 2,999/-





Rs 20(120)









Rs 3,000- Rs 4,999/-





Rs 30(180)









Rs 5,000- Rs 7,499/-





Rs 50(300)









Rs 7,500- Rs 9,999/-





Rs 75(450)









Rs 10,000- Rs 12,499/-





Rs 100(600)









Rs 12,500- Rs 16,666/-





Rs 125(750)









Rs 16,667- Rs 20,833/-





Rs 166(1000)









Rs 20,884/- or Above





Rs 208(1250)











Payable Semi Annually. In bracket Professional Tax payable Semi Annually is mentioned.









Madhya Pradesh















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 12,500/-





Nil









Rs 12,501-Rs 14,999/-





Rs 125









Above Rs 15,000/-





*Rs 208 & Rs 212











*Madhya Pradesh levies Professional Tax @ Rs 208 for 11 months and Rs 212 for the last month.









Maharashtra















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 7,500/-





Nil









Rs 7,501-Rs 10,000/-





Rs 175









Above Rs 10,001/-





*Rs 200 & Rs 300











*Maharashtra Government levies Professional Tax @ 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















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 4,166/-





Nil









Rs 4,167- Rs 6,250/-





Rs 16.50









Rs 6,251- Rs 8,333/-





Rs 25









Rs 8,334- 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- Rs 25,000/-





Rs 104.16









Rs 25,001/- Rs 29,166/-





Rs 125









Rs 29,167/-Rs 33,333/-





Rs 150









Rs 33,334/- Rs 37500/-





Rs 175









Rs 37,501/- Rs 41,666/-





Rs 200









Above Rs 41,667/-





*Rs 208













*Professional Tax is payable @Rs 208 for first 11 months and Rs 212 in the last month.









Orissa















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 13,304/-





Nil









Rs 13,305- Rs 25,000/-





Rs 125









Rs 25,001/- or Above





*Rs 200 & Rs 300











*Professional Tax will be payable @ Rs 200 for first 11 months and Rs 300 in the last month.









Tamil Nadu















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 3,500/-





Nil









Rs 3,501-Rs 5,000/-





Rs 16.66(100)









Rs 5,001-Rs 9,000/-





Rs 40 (235)









Rs 9,001-Rs 10,000/-





Rs 85(510)









Rs 10,001-Rs 12,500/-





Rs 126.67(760)









Above Rs 12,501/-





Rs182.50 (1095)











Collectible Semi- Annually. In bracket Professional Tax payable Semi Annually is mentioned.









Tripura















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 5,000/-





Nil









Rs 5,001- Rs 7,000/-





Rs 70 (420)









Rs 7,001- Rs 9,000/-





Rs 120(720)









Rs 9,001- Rs 12,000/-





Rs 140(840)









Rs 12,001- Rs 15,000/-





Rs 190(1140)









Rs 15,001/- or Above





Rs 2496(208)











Collectible Semi-Annually. Amount given in bracket is the Professional Tax payable Semi Annually.









West Bengal















Monthly Salary





Professional Tax Levied (P.M)









Up to Rs 8,500/-





Nil









Rs 8,501-Rs 10,000/-





Rs 90









Rs 10,001-Rs 15,000/-





Rs 110









Rs 15,001-Rs 25,000/-





Rs 130









Rs 25,001-Rs 40,000/-





Rs 150









Above Rs 40,001/-





Rs 200











States and Union Territories where Professional Tax is Not Applicable















Arunachal Pradesh









Andaman & Nicobar









Chandigarh









Dadra & Nagar Havelli









Daman & Diu









Delhi









Goa









Haryana









Himachal Pradesh









Jammu & Kashmir









Lakshadweep









Nagaland









Punjab









Rajasthan









Uttaranchal









Uttar Pradesh



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