HeadcountWage (one employee)

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Not yet determined · No State professional tax deducted by employers was found in Goa; municipal Councils must impose a tax on professions and panchayats may

Professional tax

When to pay, how much.

Goa has no State professional tax that an employer deducts from salary, as far as the sources read go. What it has is a local-body tax: a municipal Council must impose one, a panchayat may, and each sets its own rate.

Not yet verified against an official source

Who levies it: The municipal Council or the Panchayat, not the StateGoa Municipalities Act, 1968, s.101(1)(b); Goa Panchayat Raj Act, 1994, s.153(3)(k)
Rate: Not yet addedNeither Act states one. Municipal maximums and minimums are left to rules; a Panchayat's rate is its own, capped by Schedule III.
Deducted from salary by the employer: Not yet addedNo source requiring an employer to deduct this tax from salary was found.
Whether your Council or Panchayat has set a rate: Not yet addedNot found. Each body passes its own resolution, and the profile carries no local body.

From the Gazette Library · 2 source documents · latest 13 October 2026

Sources are named beside each figureAct/Rule-sourced

13 October 2026 · Goa Municipalities Act, 1968 (amendments incorporated up to May 2023) ·

Municipal Councils: Goa Municipalities Act, 1968, s.101(1)(b): a municipal Council shall impose a tax on professions, trades, calling and employments. No State-level professional tax deducted by employers was found in the sources we read.Goa Municipalities Act, 1968, p. 71
Municipal rates: Goa Municipalities Act, 1968, s.101(1) proviso: the maximum and minimum rates of the compulsory municipal taxes, and their imposition, assessment, collection and exemptions, are as prescribed by rules.Goa Municipalities Act, 1968, p. 71

13 October 2026 · Goa Panchayat Raj Act, 1994 and Rules (Manual of Goa Laws, Vol. III) ·

Panchayats: Goa Panchayat Raj Act, 1994, s.153(3)(k): a Panchayat may levy a tax on profession, trades, calling and employment, at rates it determines, not exceeding the maximum in Schedule III. The levy is optional.

The documents behind this page · 2 documents

Updates

Goa

Goa-specific updates

1 Apr 2026
Goa minimum wages: ₹561 a day unskilled in Zone A, on a dearness allowance the notification tells you when to expect
Goa sets its wages in two instruments. Notification 24/21/2009-LAB-III/(01)/551 of 10.08.2023, in the Official Gazette Series I No. 19 (Extraordinary No. 2) of 11 August 2023, fixes the basic rates per day for employment in any shop and commercial establishment other than a residential hotel, restaurant or eating house: ₹412 unskilled, ₹473 semi-skilled and ₹528 skilled in Zone A, each ₹5 less in Zone B, with clerical staff on the skilled rate. The Commissioner's order CLE/PA/MWA-VDA/(10)/2016/1547 of 29.04.2026 then sets the variable dearness allowance at ₹149 a day from 1 April 2026, so the totals are ₹561, ₹622 and ₹677 a day in Zone A. The notification's clause (VII) makes a month the daily rate times 26, its clause (VIII) has the rates include the weekly day of rest, and its clause (IV) requires the same rate for male, female and transgender workers doing similar work. The allowance moves by ₹0.95 for every index point beyond 379, and the notification fixes its own revision dates — 1 April and 1 October each year.
26 Jan 1990
Goa's labour welfare fund is ₹6 and ₹12 a year, and has no headcount at all
Section 14(1) of the Goa, Daman and Diu Labour Welfare Fund Act, 1986 has every employee contribute ₹6 a year and every employer ₹12 a year for each such employee — annual amounts, where most States on this desk set a half-yearly or monthly one. Rule 3 of the 1990 Rules has them paid half-yearly in Form A, for the periods ending 30 June and 31 December, and the employer may recover the employee's share by deduction from wages. What Goa's Act does not have is a headcount: section 2(e) defines an establishment by kind — a factory, a motor transport undertaking, a society or trust carrying on business, an establishment under the shops Act, a contractor's establishment, a scheduled employment, a plantation, a port, an inland water transport service, or anything the Government notifies — and attaches no number of persons to any of them. An employee qualifies on time instead: thirty days' continuous employment in twelve months, excluding managerial staff and supervisors paid above ₹1,600 a month. The Labour Welfare Board states the Act was brought into force on 26 January 1990.
31 Oct 1974
Goa's shops Act sets eight hours a day, not the nine most States use
The Goa, Daman and Diu Shops and Establishments Act, 1973 (Act 13 of 1974), in the Official Gazette Series I No. 31 of 31 October 1974, limits an employee to eight hours in any day and forty-eight in any week — a lower daily cap than the nine hours every other State on this desk sets. Overtime is paid at twice the ordinary rate under section 29, and the excess may not exceed six hours in any week; for stock-taking and preparation of accounts an employer may exceed the limit on up to fifteen days a year, by no more than twenty-four hours in aggregate. No employee works more than five hours without an interval of at least an hour, and the spread-over is twelve hours, or fourteen for stock-taking on overtime wages. Every employee gets one whole day off each week with no deduction. Leave with wages is fifteen days after 240 days' service, accumulating to forty-five. No child may work at all; a young person may work only between 6 a.m. and 7 p.m., seven hours a day and forty-two a week, and never overtime.

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