Jharkhand Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 – salaried, professionals, traders, companies and directors. Charged on annual income. Verified by a practising CA.
Jharkhand levies professional tax under the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011, administered by the Commercial Tax Department (ctax.jharkhand.gov.in). It is charged on a person’s annual income and 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 annual liability for any person is capped at Rs 2,500.
| Annual income | PT per year |
|---|---|
| Up to Rs 3,00,000 | Nil |
| Rs 3,00,001 to Rs 5,00,000 | 1,200 |
| Rs 5,00,001 to Rs 8,00,000 | 1,800 |
| Rs 8,00,001 to Rs 10,00,000 | 2,100 |
| Above Rs 10,00,000 | 2,500 |
The top of the slab, Rs 2,500 a year for income above Rs 10,00,000, is the constitutional maximum. Annual income up to Rs 3,00,000 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; a company carrying on business reaches Rs 2,500 a year. The PT a company pays on its own account is separate from the PT it deducts from employees.
An assessee registered by 31 May pays the quarterly dues by 30 June; later registrations pay within a month. Regular assessees pay within 15 days of the end of each quarter. Registration and payment are done online on the Commercial Tax Department portal (JPT payment) through e-GRAS.
Late payment attracts a penalty ranging from Rs 500 to Rs 5,000, and a daily fine of up to Rs 10 for continued default. PT paid in the year is deductible from salary under Section 16(iii) if you opt for the old income-tax regime.
Exemptions in Jharkhand include persons with a permanent physical or mental disability, parents or guardians of a person with a severe disability, senior citizens above 65, and employees of specified Union Ministries and the Border Security Force. Annual income up to Rs 3,00,000 is nil.