Professional Tax in Chhattisgarh: Slab Rates & Payment Guide

Professional Tax (PT) in Chhattisgarh is levied on individuals engaged in professions, trades, callings, and employments, including self-employed persons. The tax rates are structured based on the annual income of the individual. Below is a detailed breakdown of the PT slab rates for self-employed individuals in Chhattisgarh:

Professional Tax Slab Rates in Chhattisgarh:

  • Annual Income Range (₹), Monthly PT Payable (₹), Total Annual PT (₹)
  • Up to ₹40,000, Nil, Nil
  • ₹40,001 to ₹50,000, ₹30, ₹360
  • ₹50,001 to ₹60,000, ₹60, ₹720
  • ₹60,001 to ₹80,000, ₹90, ₹1,080
  • ₹80,001 to ₹1,00,000, ₹100, ₹1,200
  • ₹1,00,001 to ₹1,50,000, ₹120, ₹1,440
  • ₹1,50,001 to ₹2,00,000, ₹150, ₹1,800
  • ₹2,00,001 to ₹2,50,000, ₹180, ₹2,160
  • ₹2,50,001 to ₹3,00,000, ₹190, ₹2,280
  • Above ₹3,00,000, ₹200, ₹2,400

Key Points:

  • Registration: Self-employed individuals liable to pay PT must obtain a Certificate of Registration from the Profession Tax Assessing Authority.
  • Payment Schedule: The tax is payable annually. Individuals registered before or on August 31st of a year must pay PT before September 30th of that year. Those registered after August 31st must pay within 30 days of registration.
  • Penalties for Non-Compliance: Failure to pay PT without reasonable cause can result in a penalty of 2% of the total due amount per month, subject to a maximum of two-thirds of the total due amount.

Exemptions:

Certain individuals are exempt from paying PT in Chhattisgarh. While specific exemptions are detailed in the Chhattisgarh Professional Tax Act, 1995, common exemptions in various states include:

  • Senior citizens above a certain age.
  • Individuals with physical disabilities.
  • Parents or guardians of physically or mentally disabled children.
  • Members of the armed forces.

For precise exemption criteria, it is advisable to consult the official Chhattisgarh Professional Tax Act or contact the local tax authorities.

Conclusion

Self-employed individuals in Chhattisgarh should assess their annual income to determine their PT liability and ensure timely registration and payment to avoid penalties. For detailed information and updates, refer to the official Chhattisgarh Commercial Tax Department website or consult a professional tax advisor.