In this section, we will discuss in detail the states that collect professional tax, including the slab rates and the last day to pay the tax in each state.
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 | |
Monthly Salary | Tax Per Month |
---|---|
Up to Rs. 4,166 | Nil |
From Rs. 4,167 to Rs. 6,250 | Rs.16.50 |
From Rs. 6,251 to Rs. 8,333 | Rs.25 |
From Rs. 8,334 to Rs. 12,500 | Rs.41.50 |
From Rs. 12,501 to Rs. 16,666 | Rs.62.50 |
From Rs. 16,667 to Rs. 20,833 | Rs.83.33 |
From Rs. 20,834 to Rs. 25,000 | Rs.104.16 |
From Rs. 25,001 to Rs. 29,166 | Rs.125 |
From Rs. 29,167 to Rs. 33,333 | Rs.150 |
From Rs. 33,334 to Rs. 37,500 | Rs.175 |
From Rs. 37,501 to Rs. 41,666 | Rs.200 |
41,667 and above | Rs.208 |
Professional Tax Slab Rate India