Professional Tax Rates
| Monthly Income | Monthly Professional Tax Amount |
| For salary up to ₹ 12000 | Nil |
| Above ₹ 25001 | ₹ 200 |
Returns/Payments Due Date
| Activity | Last Date Of Filing Returns | Mode | Form |
| Monthly Return | On or before 15th of every month | Online | 5 |
| Annual Return | On or before 20th Dec of every year | Online | 5A |
Other Information
| Nodal Agency | Municipal Corporation/Municipality/Village Panchayat/Taluka Panchayat / District Panchayat |
| Registration Process | Online and Offline |
| Registration Timeline | Within 30 days of becoming liable to pay tax |
| Professional Payment | Online and Offline |
| Professional Tax Return | Online and Offline |
| Website | Different Corporation/Municipality have different website |
| Applicability | This tax is levied on a salaried person ,employer of business and self employed |
| Deduction of Tax | Every Month |
| Deposition of Tax | On of before 15th of every month |
| Interest for delay in Tax payment | One & half percent of tax amount for every defaulter month |
| Penalty for delay in Tax payment | Not exceeding 50% of the amount of tax due |
| Penalty for delay in Registration/Enrollment | Not exceeding Rs. 20/-for each day of delay in case of an employer and not exceeding Rs.10/- for each day of delay in the case of others |
| Penalty for giving false information in Registration/Enrollment | Not exceeding Rs. 1000/- |
| Penalty for delay in Returns | Rs.10/- for each day of delay |
| Appeal against recovery of dues | After payment of Dues, Penalty and Interest imposed |
| Offences & Penalties in failure of provisions of Act | Punished with fine not exceeding five thousand rupees and when the offence is a continuing one, with fine not exceeding fifty rupees per day during the period of the continuance of the offence |
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