Sikkim Professional Tax: slab rates, due dates and rules

How Professional Tax works in Sikkim: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.

CycleDeducted monthly, paid quarterly
BasisSlab on monthly salary
DueBy 31 July, 31 October, 31 January and 30 April (for the quarters ending June, September, December and March)
Monthly salaryTax
Up to Rs. 20,000Nil
Rs. 20,001 to Rs. 30,000Rs. 125 a month
Rs. 30,001 to Rs. 40,000Rs. 150 a month
Above Rs. 40,000Rs. 200 a month
Governing instrument
Sikkim State Tax on Professions, Trades, Callings and Employments Act, 2006
Annual ceiling
Rs. 2,500 a year

What to watch

Every grade in Sikkim's minimum wage schedule falls below the Rs. 20,000 threshold, so an employee paid at the statutory minimum is outside PT entirely.

Latest Professional Tax notifications for Sikkim

Professional Tax in other states

Summaries are for guidance only and are not a substitute for the official notification or professional advice.