Meghalaya Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Meghalaya Professions, Trades, Callings and Employments Taxation Act, 1947 – salaried, professionals, traders, companies and directors. Charged on annual income across twelve bands. Verified by a practising CA.
Meghalaya levies professional tax under the Meghalaya Professions, Trades, Callings and Employments Taxation Act, 1947, administered by the Taxation Department. Unlike most states that look at monthly salary, Meghalaya fixes the slab on a person’s annual income, with a finely graded twelve-band schedule. It applies to salaried employees, the self-employed, professionals, traders, companies and firms. The annual liability for any person is capped at Rs 2,500.
| Annual income | PT per year |
|---|---|
| Up to Rs 50,000 | Nil |
| Rs 50,001 to Rs 75,000 | 200 |
| Rs 75,001 to Rs 1,00,000 | 300 |
| Rs 1,00,001 to Rs 1,50,000 | 500 |
| Rs 1,50,001 to Rs 2,00,000 | 750 |
| Rs 2,00,001 to Rs 2,50,000 | 1,000 |
| Rs 2,50,001 to Rs 3,00,000 | 1,250 |
| Rs 3,00,001 to Rs 3,50,000 | 1,500 |
| Rs 3,50,001 to Rs 4,00,000 | 1,800 |
| Rs 4,00,001 to Rs 4,50,000 | 2,100 |
| Rs 4,50,001 to Rs 5,00,000 | 2,400 |
| Above Rs 5,00,000 | 2,500 |
The top of the slab, Rs 2,500 a year for annual income above Rs 5,00,000, is the constitutional maximum. Annual income up to Rs 50,000 is exempt.
A salaried employee and a director drawing remuneration are taxed on annual salary. Self-employed professionals (CA, doctor, lawyer, engineer), traders and business owners, and companies and firms enrol and pay on the same annual-income slab. The employer deducts and deposits PT for staff; the self-employed and businesses enrol and pay on their own account.
A person liable registers with the Meghalaya Taxation Department and pays through the official portal, after which an enrolment or registration number is issued. Tax is paid for the year against that number.
Late or non-payment attracts a penalty of 2% a month on the tax due, up to 10%; submission of false documents can attract a penalty of three times the tax. PT paid in the year is deductible from salary under Section 16(iii) if you opt for the old income-tax regime.
Anyone with an annual income up to Rs 50,000 is exempt. Categories notified by the State are also exempt.