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Meghalaya Professional Tax

Professional Tax in Meghalaya is levied under The Meghalaya Professions, Trades, Callings and Employments Taxation Act, 1947 and The Meghalaya Professions, Trades, Callings and Employments Taxation Rules, 1947. The enactment is administered by the Commissionerate of Taxes, Government of Meghalaya.

1. Statutory Tax Slabs​

Meghalaya prescribes a progressive annual tax structure based on gross annual salary or wages, which employers compute and deduct on a regular monthly payroll schedule.

Annual Gross Income RangeAnnual Professional Tax (₹)Approximate Monthly Deduction (₹)
Up to ₹50,000NIL₹0
₹50,001 to ₹75,000₹200~₹17
₹75,001 to ₹1,00,000₹300~₹25
₹1,00,001 to ₹1,50,000₹500~₹42
₹1,50,001 to ₹2,00,000₹750~₹63
₹2,00,001 to ₹2,50,000₹1,000~₹83
₹2,50,001 to ₹3,00,000₹1,250~₹104
₹3,00,001 to ₹3,50,000₹1,500~₹125
₹3,50,001 to ₹4,00,000₹1,800~₹150
₹4,00,001 to ₹4,50,000₹2,100~₹175
₹4,50,001 to ₹5,00,000₹2,400~₹200
Above ₹5,00,000₹2,500~₹208 (₹212 in Mar)
Ceiling Limit

For employees with annual earnings above ₹5,00,000, the annual deduction reaches the constitutional limit of ₹2,500 per annum.

2. Employer Registration (Forms III & IIIA)​

Every employer employing one or more taxable individuals in Meghalaya must obtain registration:

  • Registration Form: Applications are submitted in Form III (Registration for Employers) or Form IIIA.
  • Required Documents:
    1. Memorandum & Articles of Association / Partnership Deed
    2. Certificate of Incorporation
    3. PAN Card of the company and designated signatories
    4. Rent / Lease Agreement
    5. Shops & Establishments Certificate or Municipal Trade License
    6. Employee roster with detailed wage structures

3. Remittance Schedule & Returns​

  • Monthly Remittance & Return: Tax deducted from employees must be remitted into the government treasury on or before the 28th day of each month.
  • Return Forms: Submitted using Form VIIC, Form IIIA, or Form III as prescribed.
  • Payment Mode: Treasury challan / designated portal under the Meghalaya Taxation Department.

4. Statutory Exemptions​

The following categories are exempted from Meghalaya Professional Tax:

  1. Persons 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 handicap of 40% or more).
  4. Foreign diplomatic and consular representatives.

5. Official Portal & Reference Links​

❓ Frequently Asked Questions (FAQs)​

When is monthly PT due in Meghalaya?​

In Meghalaya, monthly PT remittance and statement submission are due on or before the 28th day of each month.

What is the minimum income exempt from Meghalaya PT?​

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