Professional tax is a tax levied by the state government on the profession, trade, and employment. It is mandatory for businesses and professionals to register for professional tax in India. It is applicable state-wise. Each state has its own rules and regulation for Professional Tax Compliances

The procedure for Professional Tax Registration differs from state to state. However, the general steps involved are as follows:

Each state has its own Professional Tax Registration and Compliances portal and the government fees and documents required for registration varies from state to state. 

The timeline for registering professional tax in India varies from state to state. However, in most cases, it takes between 8 and 12 business days to complete the registration process.

If you are applying for professional tax registration, it is important to submit a complete and accurate application form and documents. This will help to ensure that the registration process is processed quickly.

Documents required for Professional Tax Registration:

  1. Pan card of company
    2. Certificate of Incorporation
    3. Moa
    4. Aoa
    5. Board resolution for authorized signatory
    6. Pan Card and aadhaar of all directors and their address proof
    7. Utility bill, House Tax Receipt along with lease/rent agreement for office address
  2. Bank details/ cancel cheque

 

Fees for Professional Tax Enrollment Certificate (PTEC) and Professional Tax Registration Certificate (PTRC) Trademark Registration:

  • Fees for PT registration varies from State to State as professional tax is levied by the state.
  • Government fees for Professional tax enrolment certificate (PTEC) are Rs.2500. PTEC has to be paid for each and every year within 30 days from closure of financial year.

Wanted to know difference between Professional Tax Registration Certificate (PTRC) and Professional Tax Enrolment Certificate (PTEC) ?

Professional Tax Enrolment Certificate is applicable for Organization, Company, Firm, LLP or any other form of business structure. This is basically levied on organization itself.

However PTRC is applicable on those working under those Organizations.

Fees for Professional Tax Rate Slab –State Wise

New Professional Tax for Different States in India:

 

Andhra Pradesh:

– Monthly Income less than Rs. 15,000: No Tax

– Monthly Income Rs. 15,000 to less than Rs. 20,000: Tax Amount Rs. 150

– Monthly Income Rs. 20,000 and above: Tax Amount Rs. 200

 

Gujarat:

– Monthly Income up to Rs. 5999: No Tax

– Monthly Income Rs. 6000 to Rs. 8999: Tax Amount Rs. 80

– Monthly Income Rs. 9000 to Rs. 11999: Tax Amount Rs. 150

– Monthly Income Rs. 12000 and above: Tax Amount Rs. 200

 

Karnataka:

– Monthly Income up to Rs. 15,000: No Tax

– Monthly Income Rs. 15,001 onwards: Tax Amount Rs. 200

 

Kerala (semi-annually income slabs and tax payment):

– Semi-Annual Income up to Rs. 11,999: No Tax

– Semi-Annual Income Rs. 12,000 to Rs. 17,999: Tax Amount Rs. 120

– Semi-Annual Income Rs. 18,000 to Rs. 29,999: Tax Amount Rs. 180

– Semi-Annual Income Rs. 30,000 to Rs. 44,999: Tax Amount Rs. 300

– Semi-Annual Income Rs. 45,000 to Rs. 59,999: Tax Amount Rs. 450

– Semi-Annual Income Rs. 60,000 to Rs. 74,999: Tax Amount Rs. 600

– Semi-Annual Income Rs. 75,000 to Rs. 99,999: Tax Amount Rs. 750

– Semi-Annual Income Rs. 1,00,000 to Rs. 1,24,999: Tax Amount Rs. 1000

– Semi-Annual Income Rs. 1,25,000 onwards: Tax Amount Rs. 1250

 

Maharashtra:

– Monthly Income up to Rs. 7,500 (for male): No Tax

– Monthly Income up to Rs. 10,000 (for female): No Tax

– Monthly Income from Rs. 7,500 to Rs. 10,000 (for male): Tax Amount Rs. 175

– Monthly Income Rs. 10,000 onwards: Tax Amount Rs. 200 for 11 months + Rs. 300 for the 12th month

 

Telangana:

– Monthly Income up to Rs. 15,000: No Tax

– Monthly Income Rs. 15,001 to Rs. 20,000: Tax Amount Rs. 150

– Monthly Income Rs. 20,001 onwards: Tax Amount Rs. 200

– For professionals such as legal practitioners, CA, architects, Medical Practitioner, etc. with experience up to 5 years: No Tax

– For professionals such as legal practitioners, CA, architects, Medical Practitioner, etc. with experience over 5 years: Tax Amount Rs. 2,500 per annum

 

West Bengal:

– Monthly Income up to Rs. 10,000: No Tax

– Monthly Income Rs. 10,001 to Rs. 15,000: Tax Amount Rs. 110

– Monthly Income Rs. 15,001 to Rs. 25,000: Tax Amount Rs. 130

– Monthly Income Rs. 25,001 to Rs. 40,000: Tax Amount Rs. 150

– Monthly Income Rs. 40,001 and above: Tax Amount Rs. 200

 

Applicability of Professional Tax

Profession tax is applicable on list of below persons:

  1. An Individual
  2. A Hindu Undivided Family (HUF)
  3. A Company/Firm/Co-operative Society/Association of persons or a body of individuals, whether incorporated or not

States in which Professional Tax is applicable

  1. Andhra Pradesh
  2. Karnataka
  3. Maharashtra
  4. Tamil Nadu
  5. Assam
  6. Kerala
  7. Meghalaya
  8. Tripura
  9. Bihar
  10. Jharkhand
  11. Madhya Pradesh
  12. West Bengal
  13. Manipur
  14. Mizoram
  15. Odisha
  16. Puducherry
  17. Sikkim
  18. Telangana
  19. Nagaland*
  20. Chhattisgarh
  21. Gujarat

 

States in which Professional Tax is not applicable

  1. Arunachal Pradesh
  2. Himachal Pradesh
  3. Delhi
  4. Haryana
  5. Uttar Pradesh
  6. Uttarakhand
  7. Andaman and Nicobar Islands
  8. Daman & Diu
  9. Dadra and Nagar Haveli
  10. Lakshadweep
  11. Jammu & Kashmir
  12. Punjab
  13. Rajasthan
  14. Chandigarh
  15. Goa