Sikkim Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Sikkim State Tax on Professions, Trades, Callings and Employments Act, 2006 – salaried, professionals, traders, companies and directors. Verified by a practising CA.
Sikkim levies professional tax under the Sikkim State Tax on Professions, Trades, Callings and Employments Act, 2006, collected by the Commercial Tax Division of the Finance Department. It applies to salaried employees (the employer deducts and pays), and to self-employed professionals, traders, companies and firms, who enrol and pay on their own account. The tax is charged on monthly income, and the annual liability for any person is capped at the constitutional maximum of Rs 2,500.
| Monthly income | PT per month | PT per year |
|---|---|---|
| Up to Rs 20,000 | Nil | Nil |
| Rs 20,001 to Rs 30,000 | 125 | 1,500 |
| Rs 30,001 to Rs 40,000 | 150 | 1,800 |
| Above Rs 40,000 | 200 | 2,400 |
A person earning above Rs 40,000 a month pays Rs 200 a month, or Rs 2,400 a year – the top of Sikkim’s slab, within the Rs 2,500 ceiling. Sikkim has one of the highest exemption thresholds in the country, with income up to Rs 20,000 a month fully exempt.
A salaried employee and a director drawing remuneration are taxed on monthly salary. Self-employed professionals (CA, doctor, lawyer, engineer), traders and business owners, and companies and firms enrol and pay on the same monthly-income slab. The employer deducts and deposits PT for staff; the self-employed and businesses enrol and pay on their own account.
A person who starts earning above Rs 20,000 a month must apply in Form 1 within 30 days on the Commercial Tax Division portal. Returns are filed annually – the due date is 30 June; a person enrolled after 31 May pays within a month of enrolment.
Late or non-payment of professional tax attracts a penalty and interest under the Act. PT paid in the year is deductible from salary under Section 16(iii) if you opt for the old income-tax regime; the new regime does not allow it.
Anyone earning a monthly income up to Rs 20,000 is exempt. Categories notified by the State, such as members of the armed forces, are also exempt.