Professional Tax
Professional Tax in Jharkhand — Slabs & How to Calculate
Jharkhand's professional tax is nil up to ₹3 lakh a year, then ₹1,200 to ₹2,500 a year in four steps, which payroll usually spreads as ₹100 to ₹208 a month.
Jharkhand levies professional tax under the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011. The slabs are written on annual income, so the calculator multiplies your monthly gross salary by 12 and looks up the slab. Up to ₹3,00,000 a year, about ₹25,000 a month, nothing is due.
Above that there are four steps: ₹1,200, ₹1,800, ₹2,100 and ₹2,500 a year, for income up to ₹5 lakh, ₹8 lakh, ₹10 lakh and above. The top figure is the Article 276(2) maximum. Payroll typically splits these into ₹100, ₹150, ₹175 and about ₹208 a month; in the top slab the last month is adjusted so the year comes to ₹2,500.
Employers deduct it and deposit it with the state, and self-employed professionals register and pay on their own. Payment is on a quarterly cycle, with due dates in the middle of the month after each quarter closes.
Worked example
A standard month works out to ₹150.00. A ₹60,000-a-month salary is ₹7,20,000 a year, which falls in the ₹5,00,001–₹8,00,000 slab: ₹150 a month, ₹1,800 for the year. A ₹20,000-a-month salary (₹2,40,000 a year) would owe nothing.
To see how Jharkhand compares with other states, including what the same salary costs in each, read our state-wise professional tax slabs guide.
Frequently asked questions
What is the professional tax slab in Jharkhand in 2026?
On annual income: nil up to ₹3,00,000, ₹1,200 up to ₹5,00,000, ₹1,800 up to ₹8,00,000, ₹2,100 up to ₹10,00,000, and ₹2,500 above that. Monthly that is nil, ₹100, ₹150, ₹175, and about ₹208.
How does Jharkhand's annual slab become a monthly deduction?
By dividing the yearly amount across the months: ₹1,200 becomes ₹100 a month, ₹1,800 becomes ₹150 and ₹2,100 becomes ₹175. ₹2,500 does not divide evenly, so payroll uses about ₹208 a month and adjusts one month to reach the full ₹2,500.
Is my Jharkhand salary tested monthly or yearly?
Yearly. The law sets the slab on annual income, so a month with a bonus does not move you up a slab on its own. It is your total for the year that counts, and this calculator assumes a steady monthly salary.
Are any people exempt from professional tax in Jharkhand?
Reported exemptions include senior citizens aged 65 or more and people with permanent disabilities, along with parents or guardians of disabled children. Check the Act or the state's commercial taxes department for the exact conditions before relying on one.