SKState
Professional Tax in Sikkim
Year:
Latest professional tax slabs effective from 1 April 2025
Tax Slabs
4 Slabs
Max Monthly Tax
Rs 200
Deduction Frequency
MONTHLY
Effective From
1 Apr 2025
Professional Tax Slabs - Sikkim
| Salary Range (From - To) | Monthly Tax (Rs) | Gender |
|---|---|---|
| Rs 0 - Rs 20,000 | 0 | All |
| Rs 20,001 - Rs 30,000 | 125 | All |
| Rs 30,001 - Rs 40,000 | 150 | All |
| Rs 40,001 - No limit | 200 | All |
Calculate your exact Professional Tax deduction for Sikkim
Open PT CalculatorProfessional Tax under Code on Social Security 2020
- Professional Tax is levied by state governments under Article 276 of the Constitution. The maximum amount is capped at Rs 2,500 per year per individual.
- Under the Code on Social Security 2020, professional tax continues to be governed by respective state enactments. Employers must register and deduct PT from employee salaries.
- PT paid is fully deductible under Section 16(iii) of the Income Tax Act 1961 as a deduction from salary income.