Professional Tax Slab in Manipur (2026)
Professional Tax Slab in Manipur (2026)
Manipur levies Professional Tax under the Manipur Professions, Trades, Callings and Employments Taxation Act. The tax is applicable to salaried employees, professionals, traders, and persons engaged in specified occupations. Employers are responsible for deducting Professional Tax from eligible employees and remitting it to the Government of Manipur. The tax liability is determined based on annual gross income, and the annual tax is generally recovered through payroll deductions.
Manipur Professional Tax Slab (2026)
| Annual Gross Income | Annual Professional Tax | Approx. Monthly Equivalent |
|---|---|---|
| Up to ₹50,000 | Nil | Nil |
| ₹50,001 – ₹75,000 | ₹1,200 | ₹100.00 |
| ₹75,001 – ₹1,00,000 | ₹2,000 | ₹166.67 |
| ₹1,00,001 – ₹1,25,000 | ₹2,400 | ₹200.00 |
| Above ₹1,25,000 | ₹2,500 | ₹208.33 |
The maximum Professional Tax payable in Manipur is ₹2,500 per financial year, which is the constitutional limit prescribed under Article 276 of the Constitution of India.
Professional Tax Calculation Examples (2026)
| Annual Income | Annual PT | Approx. Monthly Deduction |
|---|---|---|
| ₹45,000 | Nil | Nil |
| ₹60,000 | ₹1,200 | ₹100.00 |
| ₹90,000 | ₹2,000 | ₹166.67 |
| ₹1,20,000 | ₹2,400 | ₹200.00 |
| ₹3,00,000 | ₹2,500 | ₹208.33 |
Key Highlights of Professional Tax in Manipur
- Applicable State: Manipur
- Governing Law: Manipur Professions, Trades, Callings and Employments Taxation Act
- Annual income up to ₹50,000: Exempt from Professional Tax
- Maximum Annual Professional Tax: ₹2,500
- Approximate Maximum Monthly Deduction: ₹208.33
- Assessment Basis: Annual gross income
- Applicable Across Manipur: Including Imphal, Thoubal, Bishnupur, Churachandpur, Kakching, Ukhrul, Senapati, Tamenglong, Jiribam, Kangpokpi, and all other districts.
Employer Responsibilities in Manipur
Employers operating in Manipur must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees based on the applicable annual income slabs.
- Deposit the deducted tax within the prescribed due dates.
- File the prescribed Professional Tax returns.
- Maintain payroll records and statutory compliance documents.
The Government of Manipur also provides an online portal for Professional Tax registration and payment.
Professional Tax Slab in Imphal (2026)
Imphal, the capital city of Manipur, follows the Manipur Professions, Trades, Callings and Employments Taxation Act. There is no separate Professional Tax slab for Imphal. The Professional Tax rates prescribed by the Government of Manipur apply uniformly across the state, including Imphal, Thoubal, Bishnupur, Churachandpur, Kakching, Ukhrul, Senapati, Tamenglong, Jiribam, Kangpokpi, and other districts. Professional Tax in Manipur is based on annual gross income, although employers generally recover the tax through monthly payroll deductions.
Imphal Professional Tax Slab (2026)
| Annual Gross Income | Annual Professional Tax | Approx. Monthly Equivalent |
|---|---|---|
| Up to ₹50,000 | Nil | Nil |
| ₹50,001 – ₹75,000 | ₹1,200 | ₹100.00 |
| ₹75,001 – ₹1,00,000 | ₹2,000 | ₹166.67 |
| ₹1,00,001 – ₹1,25,000 | ₹2,400 | ₹200.00 |
| Above ₹1,25,000 | ₹2,500 | ₹208.33 |
The maximum Professional Tax payable in Manipur is ₹2,500 per financial year, which is the constitutional ceiling under Article 276 of the Constitution of India.
Professional Tax Calculation Examples (2026)
| Annual Income | Annual PT | Approx. Monthly Deduction |
|---|---|---|
| ₹45,000 | Nil | Nil |
| ₹60,000 | ₹1,200 | ₹100.00 |
| ₹90,000 | ₹2,000 | ₹166.67 |
| ₹1,20,000 | ₹2,400 | ₹200.00 |
| ₹3,00,000 | ₹2,500 | ₹208.33 |
Key Highlights of Professional Tax in Imphal
- Applicable City: Imphal
- State: Manipur
- Governing Law: Manipur Professions, Trades, Callings and Employments Taxation Act
- Annual income up to ₹50,000: Exempt from Professional Tax
- Maximum Annual Professional Tax: ₹2,500
- Approximate Maximum Monthly Deduction: ₹208.33
- Assessment Basis: Annual gross income
- Payroll Deduction: Generally recovered through monthly salary deductions
- Applicable Across Manipur: Yes, including Imphal and all other cities and districts.
Employer Responsibilities in Imphal
Employers operating in Imphal must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees according to the prescribed annual income slabs.
- Deposit the deducted tax within the prescribed due dates.
- File annual Professional Tax returns as required.
- Maintain payroll records and statutory compliance documentation.
The Government of Manipur provides an online portal for Professional Tax registration, enrolment, payment, and compliance.
Professional Tax Slab in Thoubal (2026)
Thoubal, one of the major districts in Manipur, follows the Manipur Professions, Trades, Callings and Employments Taxation Act. There is no separate Professional Tax slab for Thoubal. The Professional Tax rates prescribed by the Government of Manipur apply uniformly across the state, including Thoubal, Imphal, Bishnupur, Churachandpur, Kakching, Ukhrul, Senapati, Tamenglong, Jiribam, Kangpokpi, and other districts. Professional Tax in Manipur is based on annual gross income, although employers generally recover the tax through monthly payroll deductions.
Thoubal Professional Tax Slab (2026)
| Annual Gross Income | Annual Professional Tax | Approx. Monthly Equivalent |
|---|---|---|
| Up to ₹50,000 | Nil | Nil |
| ₹50,001 – ₹75,000 | ₹1,200 | ₹100.00 |
| ₹75,001 – ₹1,00,000 | ₹2,000 | ₹166.67 |
| ₹1,00,001 – ₹1,25,000 | ₹2,400 | ₹200.00 |
| Above ₹1,25,000 | ₹2,500 | ₹208.33 |
The maximum Professional Tax payable in Manipur is ₹2,500 per financial year, which is the constitutional ceiling under Article 276 of the Constitution of India.
Professional Tax Calculation Examples (2026)
| Annual Income | Annual PT | Approx. Monthly Deduction |
|---|---|---|
| ₹45,000 | Nil | Nil |
| ₹60,000 | ₹1,200 | ₹100.00 |
| ₹90,000 | ₹2,000 | ₹166.67 |
| ₹1,20,000 | ₹2,400 | ₹200.00 |
| ₹3,00,000 | ₹2,500 | ₹208.33 |
Key Highlights of Professional Tax in Thoubal
- Applicable City: Thoubal
- State: Manipur
- Governing Law: Manipur Professions, Trades, Callings and Employments Taxation Act
- Annual income up to ₹50,000: Exempt from Professional Tax
- Maximum Annual Professional Tax: ₹2,500
- Approximate Maximum Monthly Deduction: ₹208.33
- Assessment Basis: Annual gross income
- Payroll Deduction: Generally recovered through monthly salary deductions
- Applicable Across Manipur: Yes, including Thoubal and all other cities and districts.
Employer Responsibilities in Thoubal
Employers operating in Thoubal must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees according to the prescribed annual income slabs.
- Deposit the deducted tax within the prescribed due dates.
- File the prescribed Professional Tax returns.
- Maintain payroll records and statutory compliance documentation.
The Government of Manipur provides an online portal for Professional Tax registration, enrolment, payment, and compliance.
Professional Tax Slab in Churachandpur (2026)
Churachandpur, one of the major districts in Manipur, follows the Manipur Professions, Trades, Callings and Employments Taxation Act. There is no separate Professional Tax slab for Churachandpur. The Professional Tax rates prescribed by the Government of Manipur apply uniformly across the state, including Churachandpur, Imphal, Thoubal, Bishnupur, Kakching, Ukhrul, Senapati, Tamenglong, Jiribam, Kangpokpi, and other districts. Professional Tax in Manipur is assessed on annual gross income, although employers generally recover the tax through monthly payroll deductions.
Churachandpur Professional Tax Slab (2026)
| Annual Gross Income | Annual Professional Tax | Approx. Monthly Equivalent |
|---|---|---|
| Up to ₹50,000 | Nil | Nil |
| ₹50,001 – ₹75,000 | ₹1,200 | ₹100.00 |
| ₹75,001 – ₹1,00,000 | ₹2,000 | ₹166.67 |
| ₹1,00,001 – ₹1,25,000 | ₹2,400 | ₹200.00 |
| Above ₹1,25,000 | ₹2,500 | ₹208.33 |
The maximum Professional Tax payable in Manipur is ₹2,500 per financial year, which is the constitutional ceiling prescribed under Article 276 of the Constitution of India.
Professional Tax Calculation Examples (2026)
| Annual Income | Annual PT | Approx. Monthly Deduction |
|---|---|---|
| ₹45,000 | Nil | Nil |
| ₹60,000 | ₹1,200 | ₹100.00 |
| ₹90,000 | ₹2,000 | ₹166.67 |
| ₹1,20,000 | ₹2,400 | ₹200.00 |
| ₹3,00,000 | ₹2,500 | ₹208.33 |
Key Highlights of Professional Tax in Churachandpur
- Applicable District: Churachandpur
- State: Manipur
- Governing Law: Manipur Professions, Trades, Callings and Employments Taxation Act
- Annual income up to ₹50,000: Exempt from Professional Tax
- Maximum Annual Professional Tax: ₹2,500
- Approximate Maximum Monthly Deduction: ₹208.33
- Assessment Basis: Annual gross income
- Payroll Deduction: Generally recovered through monthly salary deductions
- Applicable Across Manipur: Yes, including Churachandpur and all other districts.
Employer Responsibilities in Churachandpur
Employers operating in Churachandpur must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees according to the prescribed annual income slabs.
- Deposit the deducted tax within the prescribed due dates.
- File the prescribed Professional Tax returns.
- Maintain payroll records and statutory compliance documentation.
The Government of Manipur provides an online portal for Professional Tax registration, enrolment, payment, and compliance.
Professional Tax Slab in Bishnupur (2026)
Bishnupur, one of the important districts of Manipur, follows the Manipur Professions, Trades, Callings and Employments Taxation Act. There is no separate Professional Tax slab for Bishnupur. The Professional Tax rates prescribed by the Government of Manipur apply uniformly across the state, including Bishnupur, Imphal, Thoubal, Churachandpur, Kakching, Ukhrul, Senapati, Tamenglong, Jiribam, Kangpokpi, and other districts. Professional Tax for salaried employees in Manipur is calculated based on annual gross income.
Bishnupur Professional Tax Slab (2026)
| Annual Gross Income | Annual Professional Tax | Approx. Monthly Equivalent |
|---|---|---|
| Up to ₹50,000 | Nil | Nil |
| Above ₹50,000 – ₹75,000 | ₹1,200 | ₹100.00 |
| Above ₹75,000 – ₹1,00,000 | ₹2,000 | ₹166.67 |
| Above ₹1,00,000 – ₹1,25,000 | ₹2,400 | ₹200.00 |
| Above ₹1,25,000 | ₹2,500 | ₹208.33 |
The maximum Professional Tax payable in Manipur is ₹2,500 per financial year.
Professional Tax Calculation Examples (2026)
| Annual Income | Annual PT | Approx. Monthly Deduction |
|---|---|---|
| ₹45,000 | Nil | Nil |
| ₹60,000 | ₹1,200 | ₹100.00 |
| ₹90,000 | ₹2,000 | ₹166.67 |
| ₹1,20,000 | ₹2,400 | ₹200.00 |
| ₹3,00,000 | ₹2,500 | ₹208.33 |
Key Highlights of Professional Tax in Bishnupur
- Applicable District: Bishnupur
- State: Manipur
- Governing Law: Manipur Professions, Trades, Callings and Employments Taxation Act
- Income up to ₹50,000 per year: Exempt from Professional Tax
- Maximum Annual Professional Tax: ₹2,500
- Approximate Maximum Monthly Deduction: ₹208.33
- Calculation Basis: Annual gross income
- Applicable Across Manipur: Yes, including Bishnupur and all other districts.
Employer Responsibilities in Bishnupur
Employers operating in Bishnupur must:
- Obtain Professional Tax registration/enrolment as applicable.
- Deduct Professional Tax from eligible employees based on prescribed income slabs.
- Deposit the deducted tax within the specified timelines.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
The Manipur Professional Tax provisions also prescribe different tax rates for certain professionals, traders, contractors, and business categories in addition to salaried employees.
Conclusion
Manipur levies Professional Tax under the Manipur Professions, Trades, Callings and Employments Taxation Act. The tax is applicable to salaried employees, professionals, traders, and persons engaged in specified occupations. Employers are responsible for deducting Professional Tax from eligible employees and remitting it to the Government of Manipur. The tax liability is determined based on annual gross income, and the annual tax is generally recovered through payroll deductions.
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