Professional tax in Jharkhand
Set on annual salary: nothing up to ₹3 lakh a year, then four steps to ₹2,500 — charged monthly, deposited by your employer every quarter.
Jharkhand professional tax slab
As of 30 January 2012 · Schedule in force from the appointed day, 30 January 2012; the salary entry has not been amended since · last checked 1 November 2026
You pay ₹1,800 a year at a salary of ₹50,000 a month (₹6,00,000 a year).
| Annual salary | Professional tax | Per year |
|---|---|---|
| Up to ₹3,00,000 | Nil | ₹0 |
| ₹3,00,001 to ₹5,00,000 | ₹1,200 a year | ₹1,200 |
| ₹5,00,001 to ₹8,00,000 | ₹1,800 a year | ₹1,800 |
| ₹8,00,001 to ₹10,00,000 | ₹2,100 a year | ₹2,100 |
| Above ₹10,00,000 | ₹2,500 a year | ₹2,500 |
Source: Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011. New to professional tax? What it is and why every State is different.
How much professional tax is deducted in Jharkhand?
On annual salary: nothing up to ₹3,00,000; ₹1,200 up to ₹5,00,000; ₹1,800 up to ₹8,00,000; ₹2,100 up to ₹10,00,000; ₹2,500 above. Employers deposit it within 15 days after each quarter. Defence, Home Affairs and BSF staff are exempt.
Key takeaways
- →Five annual bands, graduated from nil to ₹2,500.
- →The ₹3 lakh nil band is ₹25,000 a month.
- →Only salaries above ₹10 lakh a year reach the ₹2,500 ceiling.
- →Deposits are due by 15 July, 15 October, 15 January and 15 April.
Professional tax calculator
Your State and monthly salary in — what is deducted, when, and whether you are exempt
Where you work, not where your company is registered.
The gross on your payslip, before any deductions.
Exemptions differ by State. The result says whether yours is recognised.
Professional tax for the year
₹1,800
₹1,800 a year in Jharkhand. Your slab: ₹5,00,001 to ₹8,00,000 (yearly salary).
How it comes out of your pay
- For the year — charged monthly, deposited quarterly₹1,800
- Total for the year₹1,800
When your employer must pay it
Tax is charged monthly but deposited quarterly: within 15 days after the end of each quarter — by 15 July, 15 October, 15 January and 15 April (s.5(1) and s.6).
Where this comes from
Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011. Slabs as of 2012-01-30. Full Jharkhand rules
Show the working
- 1Gross monthly salary₹50,000
- 2Income for one year₹6,00,000
Jharkhand measures income per year
- 3Slab (Jharkhand, as of 2012-01-30)₹5,00,001 to ₹8,00,000
- 4Tax for the year₹1,800
- 5For the year — charged monthly, deposited quarterly₹1,800
- 6Total for the year₹1,800
Why Jharkhand's slab is graduated when most are flat
Most States charge a flat ₹200 a month above one threshold, so a clerk and a chief executive pay the same. Jharkhand's 2011 Act, in force from 30 January 2012, sets five bands on annual salary instead, and the tax climbs with income.
So Jharkhand charges less in the middle of the pay scale: at ₹50,000 a month, ₹1,800 against ₹2,500 in Karnataka or Maharashtra. Under s.4 the money goes to a welfare fund for Scheduled Tribes, Scheduled Castes and weaker sections.
Charged monthly, deposited quarterly
The Explanation to s.6 says the tax "shall be charged on monthly basis, but shall be paid by the fifteenth day of the month after the expiry of a quarter". Your employer spreads the annual amount across your salaries and pays the State four times a year.
The Act does not fix the monthly figure. ₹1,200, ₹1,800 and ₹2,100 divide neatly into ₹100, ₹150 and ₹175 a month, but ₹2,500 does not divide by twelve and no official last-month rule was found. Check the annual total on Form 16 against the slab.
The levy reaches only those employed for at least 120 days in the year (s.3(1)), so a short contract or an early-year layoff can take you outside it.
Jharkhand professional tax due dates, interest and penalty
Each quarter's tax is due within 15 days after the quarter ends; enrolled individuals pay before 30 June. Interest counts any part of a month as a whole month.
| Jharkhand rule | |
|---|---|
| Employer deducting from salary | Tax is charged monthly but deposited quarterly: within 15 days after the end of each quarter — by 15 July, 15 October, 15 January and 15 April (s.5(1) and s.6). |
| Self-employed or enrolled person | Before 30 June if enrolled before the year began or by 31 May; within one month of enrolment if enrolled after 31 May (s.6). |
| Interest on late payment | Interest at 2% a month — "two rupees for every one hundred rupees or part thereof for every month or part thereof" — from the due date (s.11, Rule 18 of the 2012 Rules). |
| Penalty | A penalty of not less than 15% and not more than 25% of the tax due, on top of interest, for failing without reasonable cause to pay within the time in a demand notice (s.12). |
| Late return fee | ₹50 to ₹500 for each day a return is late (s.8(3)). |
What paying late costs, in rupees
The penalty range is modest — 15% to 25% — but the 2% monthly interest is among the highest. On ₹1,800, the tax at ₹50,000 a month:
| Paid late by | Interest | Penalty | Total extra |
|---|---|---|---|
| 3 months | ₹108 | ₹270 to ₹450 | ₹378 to ₹558 |
| 12 months | ₹432 | ₹270 to ₹450 | ₹702 to ₹882 |
Jharkhand professional tax registration and payment
Both addresses are taken from the department's own pages (the payment link from its homepage, the registration address from its October 2020 JPT registration manual). Neither could be opened from outside India while this page was checked.
Since October 2020, registration has run through the State's single-window e-Seva system on Form JPT 01. A salaried employee with one employer uses neither portal.
Who is exempt from professional tax in Jharkhand
The main exemptions sit in the Act itself. No senior-citizen or disability exemption was found.
| Who | What the law says | Provision |
|---|---|---|
| Salary up to ₹3 lakh a year | No tax where annual salary or wages do not exceed ₹3,00,000. | s.3(3)(i) |
| Defence, Home Affairs and BSF staff | Persons employed with the Union Ministry of Defence, the Union Ministry of Home Affairs and the Border Security Force. | s.3(3)(ii) |
| Employment of fewer than 120 days in a year | The levy reaches only those exercising the profession or employment for a minimum of 120 days in a year. | s.3(1) |
| Classes exempted by notification | The State Government may exempt any class of persons or employers by notification. | s.34 |
Jharkhand professional tax: two worked examples
1. A teacher in Ranchi on ₹30,000 a month
₹3,60,000 a year falls in the ₹1,200 band — ₹100 a month spread evenly. At ₹25,000 a month it would be nil.
2. A plant engineer in Jamshedpur on ₹90,000 a month
₹10,80,000 a year is above ₹10 lakh — the only Jharkhand band that reaches the ceiling.
| Step | Example 1 | Example 2 |
|---|---|---|
| Gross monthly salary | ₹30,000 | ₹90,000 |
| Income for the year | ₹3,60,000 | ₹10,80,000 |
| Slab | ₹3,00,001 to ₹5,00,000 | Above ₹10,00,000 |
| Deducted | ₹1,200 for the year — charged monthly, deposited quarterly | ₹2,500 for the year — charged monthly, deposited quarterly |
| Professional tax for the year | ₹1,200 | ₹2,500 |
How Jharkhand professional tax shows on your payslip
At ₹50,000 a month the ₹1,800 spreads to ₹150 a month. Because the bands are annual, a mid-year raise can lift the whole year into a higher band — the likely reason the line changes after an increment.
Jharkhand against other States
None of Jharkhand's neighbours has a verified page here yet. At ₹50,000 a month its ₹1,800 is well below Assam's ₹2,496 and Gujarat's ₹2,400.
What we could not verify for Jharkhand
Left out rather than guessed. If any of these matters to you, ask your payroll team or the department.
- An official monthly split of the annual amount, or last-month adjustment.
- The return procedure after the 2020 Rules amendment (S.O. 79), and whether Rule 18 on interest survived it.
- Any amendment to the salary entry after 2022 — none found, but archived coverage is thin.
- Whether the portals are live; they could not be opened from outside India.
Jharkhand professional tax: questions people ask
What is the professional tax slab in Jharkhand?
Is professional tax in Jharkhand monthly or annual?
What is the due date for professional tax in Jharkhand?
Is professional tax deducted on a ₹25,000 salary in Jharkhand?
Who is exempt from professional tax in Jharkhand?
What is the penalty for late professional tax in Jharkhand?
Related tools
Sources for the figures on this page
Jharkhand: slab table (as of 2012-01-30)
Jharkhand Gazette (Extraordinary), 1 February 2012, Schedule entry 1: "Salary and wage earners, such persons whose annual salaries or wages: (i) Upto Rs. 3,00,000/- Nil (ii) Range from Rs. 3,00,001/- to Rs. 5,00,000/- 1200/- PA (iii) Range from Rs. 5,00,001/- to Rs. 8,00,000/- 1800/- PA (iv) Range from Rs. 8,00,001/- to Rs. 10,00,000/- 2100/- PA (v) Above 10,00,000/- 2,500/- PA". Appointed day 30 January 2012 (S.O. 7 dated 29 June 2012). The only later amendment, S.O. 31 of 19 June 2020, added trader entries and left entry 1 unchanged. Read on archived copies of the Commercial Taxes Department site.
View sourceChecked 2026-11-01
Jharkhand: due dates
Jharkhand Professions Tax Act 2011, s.5(1) ("liable to pay/deposit tax within fifteen days after the end of the quarter, on behalf of all such employees") and the Explanation to s.6 ("shall be charged on monthly basis, but shall be paid by the fifteenth day of the month after the expiry of a quarter").
View sourceChecked 2026-11-01
Jharkhand: interest and penalty
Jharkhand Professions Tax Act 2011, s.12 ("a penalty which shall not be less than fifteen percent but not exceeding twenty five percent of the amount of tax due. This penalty shall be in addition to the interest"), s.8(3); Jharkhand Professional Tax Rules 2012, Rule 18.
View sourceChecked 2026-11-01
Jharkhand: exemptions
Jharkhand Professions Tax Act 2011, s.3(1), s.3(3) and s.34.
View sourceChecked 2026-11-01
Constitutional ceiling on the total professional tax payable by one person in a State, per year
Constitution of India, Article 276(2), as amended by the Constitution (Sixtieth Amendment) Act, 1988. The Statement of Objects and Reasons records that clause (2) previously capped the tax at "two hundred and fifty rupees per annum" and that it was "accordingly proposed to amend clause (2) of article 276 of the Constitution to increase the ceiling of profession tax from two hundred and fifty rupees per annum to two thousand and five hundred rupees per annum", omitting the then-existing proviso as no longer relevant. The levy itself is imposed by each State under Article 276(1) through its own Act, so the slabs differ by State and no national slab table exists.
View sourceChecked 2026-10-14
Written and reviewed by Deepak Middha, Chartered Accountant (ICAI, India) and founder of LayoffNext.
Founder of LayoffNext. Chartered Accountant and finance educator who builds free tools for people navigating layoffs.