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Manipur Professional Tax

Professional Tax in Manipur is levied under The Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 and The Manipur Professions, Trades, Callings and Employments Taxation Rules, 1982. The enactment is administered statewide by the Taxation Department, Government of Manipur.

1. Statutory Tax Slabs​

Manipur calculates Professional Tax liability on an annual gross income benchmark, apportioned into monthly salary deductions by employers.

Annual Gross RemunerationAnnual Professional Tax (₹)Monthly Deduction (₹)
Up to ₹50,000NIL₹0
₹50,001 to ₹75,000₹1,200₹100
₹75,001 to ₹1,00,000₹2,000~₹167
₹1,00,001 to ₹1,25,000₹2,400₹200
Above ₹1,25,000₹2,500₹208 (₹212 in Mar)
Maximum Statutory Deduction

Employees drawing an annual salary exceeding ₹1,25,000 are assessed at the maximum constitutional ceiling of ₹2,500/year.

2. Employer Registration & Documentation​

Every employer employing one or more taxable individuals in Manipur must register with the Taxation Department:

  • Required Documents:
    1. Memorandum & Articles of Association / Partnership Deed
    2. PAN Card of the establishment and authorized signers
    3. Lease / Rent Agreement or premises ownership proof
    4. Employee register detailing gross earnings
    5. Bank details and trade licenses

3. Remittance Schedule & Annual Return​

  • Annual Return Filing: Employers must file an annual statement of tax deducted on or before 30th March each year.
  • Tax Remittance: Deducted professional tax is deposited via government treasury challans under the designated head of account.

4. Statutory Exemptions​

The following categories are exempt from Manipur Professional Tax:

  1. Individuals earning an annual gross income of up to ₹50,000.
  2. Members of the Armed Forces of India (Army, Navy, Air Force).
  3. Persons with permanent physical disability (including blindness and orthopedic disabilities).
  4. Foreign diplomatic missions and consular representatives.

5. Official Portal & Reference Links​

❓ Frequently Asked Questions (FAQs)​

What is the annual PT return filing due date in Manipur?​

In Manipur, employers are required to file their annual statement/return on or before 30th March of each financial year.

What is the exemption limit for salaried individuals in Manipur?​

Employees earning an annual gross salary of up to ₹50,000 are exempt from professional tax.