Professional tax
When to pay, how much.
Not yet verified against an official source
Madhya Pradesh bands its profession tax on the year's salary, not the month's, and collects the year's amount unevenly across the twelve months.
- What the bands are on
- Annual salary or wages, not monthly paySchedule entry 1 to the Madhya Pradesh Vritti Kar Adhiniyam, 1995, as substituted by Act No. 20 of 2018
- Nil
- Annual salary or wages up to ₹2,25,000Entry 1(क)
- ₹1,500 a year
- Above ₹2,25,000 and up to ₹3,00,000 — ₹125 a monthEntry 1(ख)
- ₹2,000 a year
- Above ₹3,00,000 and up to ₹4,00,000 — ₹166 a month for eleven months and ₹174 in the twelfthEntry 1(ग)
- ₹2,500 a year
- Above ₹4,00,000 — ₹208 a month for eleven months and ₹212 in the twelfthEntry 1(घ)
- Part of a year
- Where a person is not in employment before the year ends, the liability for that period is reduced proportionatelyThe explanation to entry 1
- Dealers and suppliers
- Separately from employment, a dealer registered under the Madhya Pradesh VAT Act, 2002 or the Madhya Pradesh GST Act, 2017 pays ₹2,500 a year above ₹20 lakh of annual turnover and nothing at or below it; an unregistered person in the sale or supply of goods or services pays on the same line by gross turnover or receiptsSchedule entries 2 and 3
- Changing the Schedule
- The State Government may amend the Schedule's items and rates by notification, after prior notice in the Gazette, and every such notification is laid before the AssemblySection 22-क, inserted by Act No. 20 of 2018
- When it is paid and returned
- Not yet addedThe payment and return dates are in the Madhya Pradesh Vritti Kar rules, which have not been read