Professional Tax in Manipur
Manipur levies professional tax under the Manipur Professions, Trades, Callings and Employments Taxation Act, 1981. Here's the full slab table, due dates, registration process, and exemptions.
Updated: 22 August 2026Manipur Professional Tax Slab Rates
| Income Range (monthly) | Tax Amount |
|---|---|
| Up to ₹50,000/year | Nil |
| ₹50,001 – ₹75,000/year | ₹1,200/year |
| ₹75,001 – ₹1,00,000/year | ₹2,000/year |
| ₹1,00,001 – ₹1,25,000/year | ₹2,400/year |
| Above ₹1,25,000/year | ₹2,500/year |
* Annual maximum: ₹2,500. Rates are set by the Manipur government and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Manipur Professions, Trades, Callings and Employments Taxation Act, 1981
Due Date
30th March for the financial year
Registration
Employers register with the Manipur Directorate of Taxes.
Exemptions
- Individuals with annual income up to ₹50,000
Manipur's thresholds are far lower than most states, so almost any full-time salary lands in the top band. At ₹1,25,000 a year, roughly ₹10,417 a month, an employee already pays the full ₹2,500.
Frequently Asked Questions: Manipur Professional Tax
How is professional tax calculated in Manipur?
Why do most salaries hit the top professional tax band in Manipur?
What is the maximum professional tax in Manipur?
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