Jharkhand Professional Tax Calculator (FY 2026-27)
Jharkhand levies PT on annual income – nil up to Rs 3 lakh, then Rs 1,200 / 1,800 / 2,100 / 2,500 a year, paid quarterly via the JPT portal. Verified by a practising CA.
Like Bihar, Jharkhand slabs PT on annual income under the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011. The amounts below are per year:
| Annual income / salary | PT per year | Monthly equivalent |
|---|---|---|
| Up to Rs 3,00,000 | Nil | Nil |
| Rs 3,00,001 to Rs 5,00,000 | Rs 1,200 | Rs 100 |
| Rs 5,00,001 to Rs 8,00,000 | Rs 1,800 | Rs 150 |
| Rs 8,00,001 to Rs 10,00,000 | Rs 2,100 | Rs 175 |
| Above Rs 10,00,000 | Rs 2,500 | Rs 208 |
Employers (assessees) registered under the 2011 Act deduct PT from salaries and deposit it quarterly, within 15 days of the end of each quarter, through the JPT module on the Jharkhand Commercial Taxes portal (ctax.jharkhand.gov.in). Assessees registered by 31 May settle their dues by 30 June. Self-employed professionals – doctors, CAs, engineers, lawyers, traders – and businesses enrol and pay their annual slab amount the same way.
Exempt: senior citizens above 65, persons with permanent physical or mental disability, parents/guardians of persons with severe disability, and certain central forces personnel. Late payment attracts penalty of Rs 500 to Rs 5,000 plus Rs 10 per day for continuing default. PT paid is deductible from salary under Section 16(iii) in the old income-tax regime; the new regime does not allow it.