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Jharkhand Professional Tax

Professional Tax in Jharkhand is levied under The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 and The Jharkhand State Tax on Professions, Trades, Callings and Employments Rules, 2012. The enactment is administered statewide by the Commercial Taxes Department, Government of Jharkhand.

1. Statutory Tax Slabs​

Jharkhand computes Professional Tax on an annual gross salary/wage basis. Employers apportion or deduct this amount from employee payroll.

Annual Gross Salary / Income RangeEquivalent Monthly IncomeAnnual Professional Tax (₹)Monthly Deduction (₹)
Up to ₹3,00,000Up to ₹25,000NIL₹0
₹3,00,001 to ₹5,00,000₹25,001 to ₹41,666₹1,200₹100
₹5,00,001 to ₹8,00,000₹41,667 to ₹66,666₹1,800₹150
₹8,00,001 to ₹10,00,000₹66,667 to ₹83,333₹2,100₹175
Above ₹10,00,000Above ₹83,333₹2,500₹208 (₹212 in Mar)
High-Income Threshold

For employees drawing an annual gross income exceeding ₹10,00,000, the annual deduction reaches the statutory constitutional maximum of ₹2,500.

2. Employer Registration (Forms JPT 201, 202 & 204)​

Every employer employing taxable staff in Jharkhand must register with the Commercial Taxes Department:

  • Registration Certificate (PTRC - Form JPT 201): Application for registration by employers deducting tax from employees must be made within 30 days of employing staff.
  • Enrolment Certificate (PTEC - Form JPT 202): Required for self-employed professionals, traders, institutions, companies, and partnerships.
  • Certificate of Registration: Issued by the assessing authority in Form JPT 204.
  • Required Documents:
    1. PAN Card of the organization and authorized signatories
    2. Memorandum & Articles of Association / Partnership Deed
    3. Rent / Lease Agreement or property ownership proof
    4. Identity & Address proof of Proprietor / Partners / Directors
    5. Three passport-size photographs of applicant / authorized signatory
    6. Bank Account details and cancelled cheque

3. Remittance Schedule & Annual Return​

Monthly Remittance​

  • Payment Deadline: Tax deducted from employees during any month must be deposited into the state government treasury on or before the designated monthly challan due date.
  • Payment Portal: Electronic challan payment via the Jharkhand Commercial Taxes Department Portal.

Annual Return​

  • Return Form: Form JPT 203 (Annual Return by Employer).
  • Filing Deadline: Annually on or before 31st October following the close of the financial year.
  • Mode: Electronic submission through the registered dealer/employer login.

4. Statutory Exemptions​

The following persons and categories are exempt from Jharkhand PT:

  1. Individuals earning an annual gross income of up to ₹3,00,000.
  2. Members of the Armed Forces of India (Army, Navy, Air Force) serving in Jharkhand.
  3. Physically challenged persons having disability of not less than 40% (certified by a competent medical board).
  4. Parents or guardians of children with permanent physical or mental disability.
  5. Foreign diplomatic missions and consular representatives.

5. Official Portal & Reference Links​

❓ Frequently Asked Questions (FAQs)​

What is the exemption threshold in Jharkhand?​

Employees earning an annual gross salary of up to ₹3,00,000 are exempt from Professional Tax in Jharkhand.

What is the due date for filing the annual return in Jharkhand?​

The annual return in Form JPT 203 must be filed by the employer on or before 31st October each year.

Can a company operate with only a PTRC in Jharkhand?​

No. A commercial entity or firm must hold Form JPT 202 (PTEC) for the enterprise standing and Form JPT 201 (PTRC) as an employer deducting tax from its workforce.