Professional Tax in Sikkim
Current PT slabs, a calculator, due dates and registration rules for employers in Sikkim.
Last reviewed: September 2026 · Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006
Monthly deduction
₹150
per month
Tax per month
₹150
Monthly salary: ₹40,000
Annual PT
₹1,800
Max ₹2,500 under Art. 276
For estimation only. This calculator applies the rules as we understand them on September 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
Sikkim PT slabs
| Monthly salary | Professional tax |
|---|---|
| Up to ₹20,000 | Nil |
| ₹20,001 – ₹30,000 | ₹125 |
| ₹30,001 – ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Due dates
Deducted monthly and paid per the Sikkim Commercial Taxes Division schedule.
Registration
Employers register with the Sikkim Commercial Taxes Division, which administers PT alongside other state taxes.
Penalty for non-payment
Interest and penalty apply as prescribed under the Sikkim Act for late payment and late registration.
Frequently asked questions
What is the professional tax slab in Sikkim?
Sikkim charges PT on monthly salary. The highest slab is ₹200 per month for income above ₹40,000.
When is professional tax due in Sikkim?
Deducted monthly and paid per the Sikkim Commercial Taxes Division schedule.
How do employers register for PT in Sikkim?
Employers register with the Sikkim Commercial Taxes Division, which administers PT alongside other state taxes.
What is the penalty for late PT payment in Sikkim?
Interest and penalty apply as prescribed under the Sikkim Act for late payment and late registration.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps professional tax at ₹2,500 per person per year.