Professional tax is a direct tax deducted by your employer from your salary. It applies to individuals engaged in professions, trades, callings, or employment. The amount varies depending on your monthly income and the state you reside in.
State-wise Professional Tax Slabs 2024
Below is a detailed breakdown of professional tax rates across various states in India:
Andhra Pradesh
| Monthly Salary | Tax per Month |
|---|
| Up to ₹15,000 | Nil |
| ₹15,001 - ₹20,000 | ₹150 |
| ₹20,001 and above | ₹200 |
Assam
| Monthly Salary | Tax per Month |
| Up to ₹10,000 | Nil |
| ₹10,001 - ₹15,000 | ₹150 |
| ₹15,001 - ₹24,999 | ₹180 |
| ₹25,000 and above | ₹208 |
Bihar
| Annual Salary | Tax per Year |
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 - ₹5,00,000 | ₹1,000 |
| ₹5,00,001 - ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Chhattisgarh
| Annual Salary | Tax per Month |
| Up to ₹1,00,000 | Nil |
| ₹1,00,001 - ₹1,50,000 | ₹130 |
| ₹1,50,001 - ₹2,00,000 | ₹150 |
| ₹2,00,001 - ₹2,50,000 | ₹200 |
| ₹2,50,001 and above | ₹208 - ₹212* |
Gujarat
| Monthly Salary | Tax per Month |
| Up to ₹12,000 | Nil |
| ₹12,000 and above | ₹200 |
Jharkhand
| Annual Salary | Tax per Month |
|---|
| Up to Rs. 300,000 | Nil |
| Rs. 300,001 to Rs. 500,000 | Rs. 100 |
| Rs. 500,001 to Rs. 800,000 | Rs. 150 |
| Rs. 800,001 to Rs. 1,000,000 | Rs. 175 |
| Rs. 1,000,001 and above | Rs. 208 |
Karnataka
| Monthly Salary | Tax per Month |
| Up to Rs. 15,000 | Nil |
| Rs. 15,000 and above | Rs. 200 |
Kerala
| Half-Yearly Salary | Tax per 6 Months |
| Up to Rs. 11,999 | Nil |
| Rs. 12,000 to Rs. 17,999 | Rs. 120 |
| Rs. 18,000 to Rs. 29,999 | Rs. 180 |
| Rs. 30,000 to Rs. 44,999 | Rs. 300 |
| Rs. 45,000 to Rs. 59,999 | Rs. 450 |
| Rs. 60,000 to Rs. 74,999 | Rs. 600 |
| Rs. 75,000 to Rs. 99,999 | Rs. 750 |
| Rs. 100,000 to Rs. 124,999 | Rs. 1,000 |
| Rs. 125,000 or above | Rs. 1,250 |
Madhya Pradesh
| Monthly Salary | Tax per Month |
| Up to Rs. 18,750 | Nil |
| Rs. 18,751 to Rs. 25,000 | Rs. 125 |
| Rs. 25,001 to Rs. 33,333 | Rs. 166 & 174* |
| Rs. 33,334 and above | Rs. 208 & 212* |
Maharashtra
| Monthly Salary | Tax per Month |
| Up to Rs. 7,500 | Nil |
| Rs. 7,501 to Rs. 10,000 | Rs. 175 |
| Above Rs. 10,001 | Rs. 200 & 300* |
Manipur
| Annual Salary | Tax per Year |
| Up to Rs. 50,000 | Nil |
| Rs. 50,001 to Rs. 75,000 | Rs. 1,200 |
| Rs. 75,001 to Rs. 100,000 | Rs. 2,000 |
| Rs. 100,001 to Rs. 125,000 | Rs. 2,400 |
| Above Rs. 125,001 | Rs. 2,500 |
Meghalaya
| Monthly Salary | Tax per Month |
| 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 to Rs. 16,666 | Rs. 62.50 |
| Rs. 16,667 to 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. 37,500 | Rs. 175 |
| Rs. 37,501 to Rs. 41,666 | Rs. 200 |
| Rs. 41,667 and above | Rs. 208 |
Mizoram
| Monthly Salary | Tax per Month |
| Up to Rs. 5,000 | Nil |
| Rs. 5,001 to Rs. 8,000 | Rs. 75 |
| Rs. 8,001 to Rs. 10,000 | Rs. 120 |
| Rs. 10,001 to Rs. 12,000 | Rs. 150 |
| Rs. 12,001 to Rs. 15,000 | Rs. 180 |
| Rs. 15,001 or above | Rs. 208 |
Nagaland
| Monthly Salary | Tax per Month |
| Up to Rs. 4,000 | Nil |
| Rs. 4,001 to Rs. 5,000 | Rs. 35 |
| Rs. 5,001 to Rs. 7,000 | Rs. 75 |
| Rs. 7,001 to Rs. 9,000 | Rs. 110 |
| Rs. 9,001 to Rs. 12,000 | Rs. 180 |
| Rs. 12,001 or above | Rs. 208 |
Odisha
| Annual Salary | Tax per Month |
| Up to Rs. 159,999 | Nil |
| Rs. 160,000 to Rs. 300,000 | Rs. 125 |
| Rs. 300,000 or above | Rs. 200 & 300* |
Puducherry
| Half-Yearly Salary | Tax per 6 Months |
| Up to Rs. 99,999 | Nil |
| Rs. 100,000 to Rs. 200,000 | Rs. 250 |
| Rs. 200,001 to Rs. 300,000 | Rs. 500 |
| Rs. 300,001 to Rs. 400,000 | Rs. 750 |
| Rs. 400,001 to Rs. 500,000 | Rs. 1,000 |
| Rs. 500,000 and above | Rs. 1,250 |
Punjab
| Monthly Salary | Tax per Month |
| Above Rs. 20,833 | Rs. 200 |
Sikkim
| Monthly Salary | Tax per Month |
| Up to Rs. 20,000 | Nil |
| Rs. 20,001 to Rs. 30,000 | Rs. 125 |
| Rs. 30,001 to Rs. 40,000 | Rs. 150 |
| Rs. 40,001 or above | Rs. 200 |
Tamil Nadu
| Half-Yearly Salary | Tax per 6 Months |
| Up to Rs. 21,000 | Nil |
| Rs. 21,001 to Rs. 30,000 | Rs. 100 |
| Rs. 30,001 to Rs. 45,000 | Rs. 235 |
| Rs. 45,001 to Rs. 60,000 | Rs. 510 |
| Rs. 60,001 to Rs. 75,000 | Rs. 760 |
| Above Rs. 75,000 | Rs. 1,095 |
Telangana
| Monthly Salary | Tax per Month |
| Up to Rs. 15,000 | Nil |
| Rs. 15,001 to Rs. 20,000 | Rs. 150 |
| Above Rs. 20,000 | Rs. 200 |
Tripura
| Monthly Salary | Tax per Month |
| Up to Rs. 7,500 | Nil |
| Rs. 7,501 to 15,000 | Rs. 150 |
| Above Rs. 15,001 | Rs. 208 |
West Bengal
| Monthly Salary | Tax per Month |
| Up to Rs. 10,000 | Nil |
| 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 |
| Above Rs. 40,001 | Rs. 200 |
The above table provides a general overview. Specific slabs and exemptions may vary. It's recommended to refer to the official government websites of the respective states for the latest and most accurate information.
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| Professional Tax Slab India 2024 |
