In this section, we will discuss the states that collect professional tax, including their slab rates and the deadline for payment
Professional tax in Kerala is paid on a half-yearly basis. The tax for the first half of the year (April to September) should be paid by the 31st of August, while the tax for the second half of the year (October to March) should be paid by the end of February. Government authorities may impose a fine of Rs. 5,000 on employers for non-payment of professional tax. In case of delayed payment, the employer will be liable to pay a penalty of 1% per month on the outstanding amount.
Tax Slab | |
Half-yearly salary | Tax per 6 months |
---|---|
Up to Rs. 11,999 | Nil |
From Rs. 12,000 to Rs. 17,999 | Rs.120 |
From Rs. 18,000 to Rs. 29,999 | Rs.180 |
From Rs. 30,000 to Rs. 44,999 | Rs.300 |
From Rs. 45,000 to Rs. 59,999 | Rs.450 |
From Rs. 60,000 to Rs. 74,999 | Rs.600 |
From Rs. 75,000 to Rs. 99,999 | Rs.750 |
From Rs. 100,000 to Rs. 124,999 | Rs.1,000 |
Rs. 125,000 or above | Rs.1,250 |
Professional Tax Slab Rate India