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Professional Tax in Jharkhand

Jharkhand levies professional tax under the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011. Here's the full slab table, due dates, registration process, and exemptions.

Updated: 22 August 2026

Jharkhand Professional Tax Slab Rates

Income Range (monthly)Tax Amount
Up to ₹3,00,000/yearNil
₹3,00,001 – ₹5,00,000/year₹1,200/year
₹5,00,001 – ₹8,00,000/year₹1,800/year
₹8,00,001 – ₹10,00,000/year₹2,100/year
Above ₹10,00,000/year₹2,500/year

* Annual maximum: ₹2,500. Rates are set by the Jharkhand government and revised periodically. Always verify against the official state notification before filing.

Applicability, Due Dates & Registration

Governing Act

Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011

Due Date

Employers file quarterly, due 15 May, 16 August, 15 November and 15 February. Self-employed persons enrolled before 31 May pay annually by 30 June.

Registration

Employers register with the Jharkhand Commercial Taxes Department under the 2011 Act.

Exemptions

  • Individuals with annual income up to ₹3,00,000

Jharkhand assesses on annual income like Bihar, but files quarterly rather than annually. The two states passed near-identical Acts in 2011 with different band amounts, so it is worth checking which one applies rather than assuming they match.

Frequently Asked Questions: Jharkhand Professional Tax

On annual income. Up to ₹3,00,000 is exempt, then ₹1,200, ₹1,800, ₹2,100 and ₹2,500 a year across four bands.
Employers file quarterly, with returns due on 15 May, 16 August, 15 November and 15 February. Self-employed persons who enrolled before 31 May pay annually by 30 June instead.
No. Both states assess on annual income under Acts passed in 2011, but the band amounts differ. Jharkhand uses ₹1,200, ₹1,800, ₹2,100 and ₹2,500 where Bihar uses ₹1,000, ₹2,000 and ₹2,500.

Automate Jharkhand payroll compliance

Engage HRMS handles professional tax, PF, ESI, and TDS automatically based on each employee's work-location state, with no manual slab lookups, no missed filings.

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