Manipur Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Manipur State Tax on Professions, Trades, Callings and Employments Act, 1981 – salaried, professionals, traders, companies and directors. Verified by a practising CA.
Manipur levies professional tax under the Manipur State Tax on Professions, Trades, Callings and Employments Act, 1981, collected by the State Taxes 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 Rs 2,500.
| Monthly income | PT per month | PT per year |
|---|---|---|
| Up to Rs 7,500 | Nil | Nil |
| Rs 7,501 to Rs 10,000 | 175 | 2,100 |
| Above Rs 10,000 | 200 (300 in Feb) | 2,500 |
In the top band the tax is Rs 200 a month for eleven months and Rs 300 in February, so the year totals exactly Rs 2,500 – the constitutional maximum.
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 liable must register with the State Taxes Department and pay on the official 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 7,500 is exempt. Categories notified by the State, such as members of the armed forces, are also exempt.