Professional Tax in Sikkim is governed by the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006. It is applicable to all persons engaged in any profession or employment within the state.
Official Sikkim PT Slabs
| Salary Range (₹) | Tax Payable | Assessment Cycle |
|---|---|---|
|
0 to 20,000
(Monthly Basis) |
Nil (Exempt) | Monthly income up to ₹20,000 is generally exempt. |
|
20,001 to 30,000
(Monthly Basis) |
₹125 / month | Standard Slab |
|
30,001 to 40,000
(Monthly Basis) |
₹150 / month | Standard Slab |
|
Above 40,001
(Monthly Basis) |
₹200 / month | Maximum monthly tax of ₹200. |
Compliance Deadline
15th of the following month for employers.
Penal Provisions
Interest on delayed payment + Penalty as decided by the Assessing Authority.
Registration & Enrollment:
Registration via the Sikkim Commercial Tax Portal.
Visit Official Sikkim Portal