Professional Tax in Rajasthan Table of Contents
The state government of Rajasthan levies professional tax on individuals who earn through self-employment, work under any organization or company, are business professionals, and are freelancers. The eligibility, tax slab, and registration differ in each state. Not all states collect professional tax, but around 17 states levy a professional tax on individuals earning in India.
Rajasthan Professional Tax Act
The state government of Rajasthan has separate norms and systems for collecting professional tax from earning individuals. The overall professional tax system is regulated under the Rajasthan State Tax on Professions, Trades, Callings and Employments Act, 1975.
Professional Tax Applicability in Rajasthan
Everyone in Rajasthan has to pay professional tax to the government as an individual earning a living. However, there are eligibility criteria for earning professionals based on various aspects. If a revenue-generating individual in Rajasthan meets the following eligibility criteria, they must pay the professional tax.
- As a working individual who earns more than the minimum salary range that is mentioned in the tax slab of Rajasthan.
- The eligible working professionals met the taxable salary range and successfully registered.
- Entities with a professional tax liability of more than Rs.50000.00/—must submit their professional tax returns on or before the last day of every month.
- Earning professionals with a tax liability of less than Rs.50000.00/—must submit their professional tax returns annually on or before March 31st.
- Individuals who submit incorrect documents or miss any required documents can file professional tax returns again.
How Do You Register for Professional Tax in Rajasthan?
One can pay professional tax after registering with the official website of the State Sales Tax Department of Rajasthan. If working individuals have the eligibility salary range mentioned in the government’s tax slab for professional tax, they must submit the required documents for successful registration. The required documents are listed below.
The Documents Needed for Professional Tax Registration
- If the working individual earns more than the minimum exempt salary range, he/she must submit Form 1 within one month of being subjected to professional tax.
- Memorandum Of Association
- Articles Of Association
- PAN Card
- Lease Agreement
- Passport Size photo
- ID proof
- Fees if applicable.
With these listed documents, one can apply. After successful registration, the candidate can get a registered number to pay the professional tax.
Professional Tax Slab Rate in Rajasthan
The states that levy professional tax have separate tax slabs. The taxable amount varies for individuals based on their salary. Rajasthan’s experienced tax slab is available on the state government’s official website. Earning individuals can check their taxable income based on their salary range in the table below.
| Sr No. | Salary range | Taxable amount |
|---|---|---|
| 1 | Salary range below ₹7,500 | Nil |
| 2 | Salary range between ₹7,501 to ₹10,000 | ₹175 per month |
| 3 | Salary range above ₹10,000 | ₹200 per month except for February. ₹300 taxable only in February. |
The maximum taxable amount for working individuals regulated by the central government is Rs.2500.00/-. The state government, which collects professional tax, only collects the maximum taxable amount stated by the central government.
Professional Tax File Date in Rajasthan
The due date for paying professional tax in Rajasthan is on or before June 31st. However, the due period varies according to the individual’s enrollment. An earning individual who is eligible to pay the tax and enrolled before May 31st of the year has more due time compared with the earning individuals who are eligible to pay the tax and enrolled after May 31st and have less than one month time.
Conclusion
Paying taxes to the government is one of the most critical responsibilities. It generates a more significant revenue source for the state government. The revenue is reflected in state development and public welfare schemes. The eligibility criteria, registration process, documents required for registration, tax slab, and due are discussed above. If you are working in Rajasthan and are eligible to pay the professional tax, you can see all the details on Rajasthan’s commercial tax department website.
Don’t forget to check this out as well:
Frequently asked questions
Who Is Exempted From Paying the Professional Tax in Rajasthan?
Individuals earning below the taxable salary range of Rs.7500.00/—per month are exempt from paying professional tax in Rajasthan.
Is It Mandatory to Pay Professional Taxes in Rajasthan?
Yes, you must pay the tax if you earn more than the minimum taxable amount stated by the state government, which levies professional tax.
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