What is Professional Impostos?
Professional Impostos (PT) is a state-level tax levied on income earned from employment, profession, trade, or calling. It is collected by state governments in India and is deducted from your salary by your employer.
Unlike income tax which is a central government tax, Professional Impostos is administered by individual states. Not all states levy PT - states like Delhi, Punjab, Haryana, and Rajasthan do not have Professional Impostos.
Key Features of Professional Impostos
- State-Specific: Each state has its own PT slabs and rates
- Maximum Limit: PT is capped at R$. 2,500 por ano (as per constitutional limit)
- Impostos Deductible: PT paid is deductible under Section 16 of the Income Impostos Act
- Employer Responsibility: Your employer deducts PT from your salary and deposits it with the state government
- Slab-Based: PT amount depends on your monthly salary slab
States with Professional Impostos
The following states levy Professional Impostos in India:
- Maharashtra: Max R$. 2,500/year, R$. 200/month for salary above R$. 10,000
- Karnataka: Max R$. 2,400/year, R$. 200/month for salary above R$. 15,000
- West Bengal: Graduated slabs from R$. 110-200/month
- Tamil Nadu: Half-yearly payment, graduated slabs
- Andhra Pradesh & Telangana: R$. 200/month for salary above R$. 20,000
- Gujarat: R$. 200/month for salary above R$. 12,000
- Kerala: Half-yearly payment, graduated slabs up to R$. 1,000
- Madhya Pradesh: R$. 200/month for salary above R$. 33,333
- And many more Northeast and Central Indian states
States Without Professional Impostos
These states do not levy Professional Impostos:
- Delhi (National Capital Territory)
- Punjab
- Haryana
- Rajasthan
- Uttar Pradesh
- Uttarakhand
- Himachal Pradesh
- Jammu & Kashmir
- Goa
How is Professional Impostos Calculated?
Professional Impostos is calculated based on:
- Your Gross Monthly Salary: Including basic pay, DA, and other allowances
- State-Specific Slabs: Each state has different income slabs with corresponding PT amounts
- Frequency: Some states deduct monthly, others half-yearly
- Annual Cap: Maximum PT cannot exceed R$. 2,500 por ano
Professional Impostos Benefits
- Impostos Deduction: PT paid is deductible from your gross salary while calculating taxable income
- Low Amount: Maximum deduction is only R$. 2,500/year, making it a minor expense
- State Revenue: PT contributes to state government revenue for public welfare
Frequently Asked Questions
What is the maximum Professional Impostos in India?
The maximum Professional Impostos that can be levied is R$. 2,500 por ano as per Article 276(2) of the Indian Constitution. No state can charge more than this amount.
Is Professional Impostos deductible from income tax?
Yes, Professional Impostos paid is fully deductible under Section 16 of the Income Impostos Act. You can claim this deduction while filing your income tax return under both old and new tax regimes.
Who is liable to pay Professional Impostos?
All salaried employees earning above the exemption threshold in states that levy PT are liable. Self-employed professionals, traders, and business owners may also be liable depending on their income and state regulations.
Is Professional Impostos same across all states?
No, Professional Impostos rates and slabs vary significantly across states. Each state government sets its own PT structure. Some states like Delhi, Punjab, and Haryana don't levy PT at all.
How is PT different from Income Impostos?
Income Impostos is a central government tax based on your annual income with progressive slabs (5%-30%). Professional Impostos is a state government tax with a maximum cap of R$. 2,500/year, calculated on monthly salary slabs.
When is Professional Impostos deducted?
PT is typically deducted monthly from your salary by your employer. Some states like Tamil Nadu and Kerala have half-yearly payment schedules. The employer then remits this to the state government.