Professional Tax in Manipur (2026): Salary Slabs, the 2020 Schedule, Registration and Due Dates

Search for Manipur's professional tax slabs and you will find at least three different tables: the 2012 schedule with a ₹50,000 nil limit, monthly slabs copied from other states, and the schedule the Manipur Legislature actually substituted in March 2020. This guide uses the 2020 law, published by the Department of Taxes, and the 2022 Rules that put it into practice. It is for employers, HR and payroll teams, shop owners, contractors and professionals in Imphal, Thoubal, Bishnupur, Churachandpur, Ukhrul and the rest of the state. It covers the slabs, the business rates, registration and enrolment, due dates, penalties and worked rupee examples.

Quick answer

In Manipur, salary and wage earners with total gross annual income up to ₹1,00,000 a year pay nothing; ₹1,00,001 to ₹2,00,000 pays ₹1,800 a year, and above ₹2,00,000 pays ₹2,500 a year. Most businesses and professionals pay ₹2,500 a year. Employers file a monthly return with the challan by the last day of the following month; enrolled persons pay by 30 September.

• Law: Manipur Professions, Trades, Callings and Employments Taxation Act, 1981, as amended by the Ninth Amendment Act, 2020

• Register (employers, Form XI) or enrol (others, Form XIII) within 90 days

• Interest 2% a month; penalty 50% to 200% of the tax for not paying a demand

• No licence, permit or registration can be renewed until professional tax is paid

Manipur professional tax slab for 2026

The Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 (Manipur Act 5 of 1981) levies the tax at the rates in its Schedule. That Schedule has been replaced several times — in 1985, 1991, 2012 and, most recently, by the Manipur Professions, Trades, Callings and Employments Taxation (Ninth Amendment) Act, 2020 (Manipur Act 7 of 2020), which received the Governor's assent on 5 March 2020 and was published in the Manipur Gazette the next day. The Department of Taxes lists it as the latest amendment on its professional tax page.

For salary and wage earners, the 2020 Schedule works on total gross annual income:

Section 11 says a salaried employee's tax is deducted or paid in equal monthly instalments, so ₹1,800 becomes ₹150 a month. ₹2,500 does not divide evenly by twelve; payroll providers deduct ₹208 for eleven months and ₹212 in the twelfth.

Is the 2020 Schedule in force? Like most Manipur amending Acts, the Ninth Amendment says it comes into force on a date the State Government notifies. We could not find that commencement notification online. However, the Finance Department's Amendment Rules of October 2022 are built on provisions the 2020 Act inserted — section 3A and "Entry 1" of the new Schedule (the 2012 Schedule used letters, not numbers) — which strongly indicates the 2020 law is operative. If you are setting up payroll, ask your Superintendent of Taxes to confirm the rate in writing; the certificate of registration states the tax payable in any case.

What it replaced. The 2012 Eighth Amendment Act had five salary bands: nil up to ₹50,000 a year, then ₹1,200, ₹2,000, ₹2,400 and ₹2,500 above ₹1,25,000. Many payroll sites and compliance databases still show that table. If your payroll deducts ₹100 or ₹167 a month, or treats ₹60,000 a year as taxable, it is running the old schedule. Tables with a ₹7,500 monthly nil limit or ₹175 deductions do not come from any Manipur Act we could find.

What counts as income. The Act defines total gross income for employees to exclude overtime, pensions, local and sumptuary allowances, medical allowance, house rent allowance, conveyance, travelling and other compensatory allowances notified by the State. The 2020 amendment added a definition of salary that follows section 17 of the Income-tax Act — pay, dearness allowance, regular remuneration in cash or kind and perquisites. Read together, use basic pay plus DA and regular taxable pay, and leave out compensatory allowances.

Rates for businesses and professionals

The 2020 Schedule simplified the non-salary entries. Almost all of them now pay a flat ₹2,500 a year, and where someone falls under more than one entry, the highest rate applies once.

Manipur professional tax — non-salary entries (per year, 2020 Schedule)

Class	Condition	Tax
Lawyers, notaries; doctors, dentists, radiologists, pathologists; architects, engineers, CAs, cost accountants, tax practitioners, management, software and market-research consultants, plumbers and electricians	—	₹2,500 a year
Insurance agents and surveyors; estate agents, brokers, promoters, commission, C&F, advertising and travel agents; auctioneers; manpower and security agencies	—	₹2,500 a year
Contractors and suppliers	Turnover above ₹5 lakh	₹2,500 a year
Dealers and traders under MVAT, CST, MGST or CGST, registered or not	Turnover up to ₹3 lakh / above	Nil / ₹2,500 a year
Company directors (not Government nominees); companies; banks; co-operative societies; chit funds	—	₹2,500 a year
Partnership firms	Annual gross turnover above ₹5 lakh	₹2,500 a year
Factory occupiers; employers of shops and establishments	—	₹2,500 a year
Petrol and CNG pumps, garages; rice, flour and oil mills; liquor vendors; beauty parlours, tutorials, private schools; nursing homes, labs; cinemas, DTH and cable operators; manufacturing units, brick kilns, quarries; hotels, restaurants, catering, marriage halls; courier, transport, cargo, gyms	—	₹2,500 a year
Permit holders — 4-wheeler or 3-wheeler light vehicles for hire	One vehicle / more than one	₹1,800 / ₹2,500
Permit holders — trucks or buses	—	₹2,500

Lawyers, notaries; doctors, dentists, radiologists, pathologists; architects, engineers, CAs, cost accountants, tax practitioners, management, software and market-research consultants, plumbers and electricians

Condition

—

Tax

₹2,500 a year

Insurance agents and surveyors; estate agents, brokers, promoters, commission, C&F, advertising and travel agents; auctioneers; manpower and security agencies

Condition

—

Tax

₹2,500 a year

Contractors and suppliers

Condition

Turnover above ₹5 lakh

Tax

₹2,500 a year

Dealers and traders under MVAT, CST, MGST or CGST, registered or not

Condition

Turnover up to ₹3 lakh / above

Tax

Nil / ₹2,500 a year

Company directors (not Government nominees); companies; banks; co-operative societies; chit funds

Condition

—

Tax

₹2,500 a year

Partnership firms

Condition

Annual gross turnover above ₹5 lakh

Tax

₹2,500 a year

Factory occupiers; employers of shops and establishments

Condition

—

Tax

₹2,500 a year

Petrol and CNG pumps, garages; rice, flour and oil mills; liquor vendors; beauty parlours, tutorials, private schools; nursing homes, labs; cinemas, DTH and cable operators; manufacturing units, brick kilns, quarries; hotels, restaurants, catering, marriage halls; courier, transport, cargo, gyms

Condition

—

Tax

₹2,500 a year

Permit holders — 4-wheeler or 3-wheeler light vehicles for hire

Condition

One vehicle / more than one

Tax

₹1,800 / ₹2,500

Permit holders — trucks or buses

Condition

—

Tax

₹2,500

For traders, turnover means sales made during the immediately preceding year. The 2020 amendment inserted the GST Acts into the dealer entry with retrospective effect from 1 July 2017, so GST-registered traders are clearly covered, and unregistered traders above ₹3 lakh are too. A residual entry lets the Government notify a rate of up to ₹2,500 for anyone else.

Who has to pay and who is exempt

Section 3 makes everyone who carries on a trade, follows a profession or calling, or is in employment wholly or partly in Manipur liable for each assessment year (April to March). A "person" includes Hindu undivided families, firms, companies, corporations, societies, clubs and associations. Two explanations added in 2020 matter for employers:

• Casual workers. People who earn wages on a casual basis are not "persons" under the Act, and the 2020 amendment defines a casual wage earner as someone employed for not more than 180 days in a year. Anyone employed for longer is in scope.
• Branches. Every branch of a company, firm, corporation, society, club or association is treated as a separate person. A bank with five Manipur branches has five liabilities, and the 2022 Rules require a separate registration with each assessing authority whose area has a place of work.

Exemptions. Section 5 keeps members of the armed forces of the Union serving in Manipur outside the Act, and lets the State Government exempt any class of persons by notification in the public interest. Beyond that, the nil bands do the work: employees earning up to ₹1 lakh a year, traders up to ₹3 lakh, and contractors and firms up to ₹5 lakh.

Two employers, or a higher entry. Section 3A (inserted in 2020) lets an employee who also falls under a higher non-salary entry, or who works for two employers at once, give each employer a certificate in Form XV saying they will enrol and pay themselves. The employers then stop deducting.

Getting compliant in Manipur

1. 1

   Work out who is liable

   List staff with gross annual pay above ₹1,00,000 a year (excluding compensatory allowances), and check your own Schedule entry.

2. 2

   Register or enrol

   Employers file Form XI; others file Form XIII — within 90 days of becoming liable, with PAN, Aadhaar and bank details.

3. 3

   Deduct every month

   ₹150 for staff in the ₹1–2 lakh band; ₹208 (₹212 in the last month) above ₹2 lakh.

4. 4

   Pay and file monthly

   Deposit under head 0028 and file the return with the challan by the last day of the following month.

5. 5

   Pay your own tax

   Enrolled persons — including the business itself — pay by 30 September.

Registration and enrolment under the 2022 Rules

Section 6-A requires every employer or principal officer (other than a Government officer) to obtain a certificate of registration, and every other person liable to obtain a certificate of enrolment. The application is due within 90 days of becoming liable, or of becoming liable at a different rate. Since 2020 the assessing authority must grant the certificate within seven working days of a valid application, instead of thirty days.

The Manipur Professions, Trades, Callings and Employments Taxation (Amendment) Rules, 2022, notified by the Finance Department on 11 October 2022, set out the forms:

• Form XI — application for registration as an employer. It asks for name, full address, PAN, Aadhaar, telephone, e-mail, the date the tax liability began and bank details, and must be signed by the proprietor, karta, partner, managing director or principal officer as the case may be.
• Form XII — the certificate of registration, which you must display at your place of work. It states that returns are to be filed monthly, by the last day of the following month, with the tax and a receipted challan.
• Form XIII — application for enrolment (adds the nature of your profession, trade or calling). A person with several places of work in the State gets one certificate, applied for at the principal place of work, with copies for each additional place.
• Form XIV — the certificate of enrolment, which stays valid until cancelled.
• Form XV — the certificate an employee gives an employer to stop deductions.

An employer with places of work in different jurisdictions must register separately with each assessing authority. Certificates are cancelled when an employer stops employing staff, or when an enrolled person dies or stops being liable; a lost certificate can be replaced with a "Duplicate Copy".

How employers deduct and pay

Section 3A makes the principal officer deduct the tax from salary before paying it, and makes the employer liable whether or not it deducted. Section 19(3) requires the deducted tax to be paid into a Government treasury within thirty days of deduction, and the Form XII condition requires a monthly return by the last day of the following month with the challan attached. Tax is credited under the head "0028 – Taxes on Professions, Trades, Callings and Employments".

Government offices. Under the substituted rule 5, treasury officers and drawing and disbursing officers deduct tax from government pay bills in one or more instalments. The March salary cannot be drawn until the full tax for April to March has been deducted and credited, with a Form XVI schedule attached to the pay bill. Tax deducted in cash must be credited within fifteen days, and each DDO certifies to the Commissioner by 30 April that the previous year's deductions are complete.

The employee stays liable. Rule 5(4) says an employee's liability does not end until the tax has actually reached the Government account; the department can recover from the employee if the employer did not deduct.

Due dates in Manipur

Manipur professional tax calendar

Within 90 days of liability

Apply for registration (Form XI) or enrolment (Form XIII)

Every month

Deduct from salaries; deposit within 30 days of deduction

Last day of the following month

Employer's monthly return with receipted challan

31 August

Cut-off: persons enrolled by now pay by 30 September

30 September

Enrolled persons pay the year's tax

March salary

Government DDOs complete the year's deductions

30 April

DDOs certify the previous year's deductions to the Commissioner

Section 19(5), inserted in 2020, fixes the enrolled persons' date: on or before 30 September for anyone enrolled before the year began or by 31 August, and within the following month for anyone enrolled later. Older provisions still on the books point elsewhere — section 14 spoke of two advance instalments on 15 September and 15 March, and the Form XIV certificate printed in 2022 says 30 March. Paying the full year by 30 September satisfies all of them.

Worked examples in ₹

Example 1 — a shop assistant. Bembem earns ₹8,000 a month in an Imphal shop — ₹96,000 a year. That is within the ₹1 lakh nil band, so nothing is deducted.

Example 2 — a hospital attendant. Tomba earns basic plus DA of ₹12,000 a month and ₹1,500 house rent allowance. HRA is excluded, so his gross income for the tax is ₹1,44,000: ₹1,800 a year, or ₹150 a month.

Example 3 — an Imphal distributor with 18 staff. Five helpers earn ₹7,500 a month (nil), six earn ₹13,000 (₹150), and seven earn above ₹17,000 (₹2,500 a year). Monthly deduction: 6 × ₹150 + 7 × ₹208 = ₹2,356, with ₹2,384 in March when the ₹212 instalments fall. Annual total: ₹28,300. The firm files a return every month. As a trader with last year's turnover above ₹3 lakh, it also pays ₹2,500 a year for itself by 30 September — the partnership-firm entry carries the same rate, so it pays once.

Example 4 — a doctor with a clinic. A salaried government doctor who also runs an evening clinic gives the hospital a Form XV certificate, enrols, and pays ₹2,500 once by 30 September. If she employs a receptionist on ₹10,000 a month, she registers as an employer and deducts ₹150 a month.

Example 5 — a taxi owner. An owner with a permit for one taxi pays ₹1,800 a year; with a second taxi on hire, the tax rises to ₹2,500.

Our free salary slip generator shows the monthly professional tax line so staff can see the ₹150 or ₹208 deduction.

Penalties, interest and recovery

• Interest (section 19A): simple interest at 2% a month (or part of a month) on unpaid tax, for employers and other taxpayers. ₹2,500 paid three months after 30 September carries ₹150.
• Not paying a demand (section 19B): a penalty of 50% to 200% of the tax, after a hearing.
• Late registration (section 6-A): up to ₹20 a day for employers and ₹5 a day for others; up to ₹1,000 for deliberately false information.
• Accounts (section 22A): if your books are inadequate, the authority can direct how to keep them, with a penalty of up to ₹5 a day for not complying. Section 22B lets officers inspect and search business premises and seize records.
• Recovery (section 20): tax in default is recoverable as an arrear of land revenue, and the assessing authority can require an employer to deduct dues from payments to the defaulter.
• Licences and permits (section 20(4)): no authority may register a person, or grant or renew a licence, permit or registration, unless the professional tax has been paid. Expect trade-licence and vehicle-permit renewals to ask for proof.
• Notices (rule 9A): an enrolled person who has not paid, or someone who has not enrolled, receives a show-cause notice (Forms XVII and XIX) and then a demand in Form XVIII payable within fifteen days.

Appeals go to the Deputy or Joint Commissioner of Taxes within thirty days of the order, and the assessed tax or penalty must normally be paid before the appeal is heard.

Common mistakes and how to fix them

Using the 2012 schedule. If anyone earning between ₹50,000 and ₹1 lakh a year is being taxed, or the bands stop at ₹1,25,000, update the payroll to the 2020 Schedule.

Including allowances. HRA, conveyance and other compensatory allowances are excluded from total gross income. Including them can push staff into a higher band.

One registration for all branches. Each branch is a separate person and each jurisdiction needs its own registration.

Forgetting the business's own tax. Companies, firms and traders pay ₹2,500 a year for themselves by 30 September, separate from staff deductions.

Filing nothing because the tax is "annual". The tax is annual, but registered employers file monthly returns with challans.

Manipur professional tax checklist

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• Register (Form XI) or enrol (Form XIII) within 90 days of liability, for each jurisdiction
• Apply the 2020 Schedule: nil up to ₹1,00,000 a year, then ₹1,800 a year or ₹2,500 a year
• Deposit deductions within 30 days and file the monthly return by the last day of the following month
• Pay your own Schedule tax by 30 September
• Display the registration certificate at each place of work
• Keep the payment receipt ready for licence and permit renewals

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Staff in other states and income-tax treatment

Professional tax follows the place of work. An Imphal business with staff in Guwahati applies Assam's April 2025 slabs; staff in Agartala follow Tripura's schedule. Our due dates table puts every state side by side, and the state-wise professional tax guide covers the common rules.

Employees can deduct professional tax paid from salary income only under the old income-tax regime; a business can claim its own professional tax as an expense.

Official links

• Department of Taxes, Manipur — Professional Tax amendmentsNinth Amendment Act, 2020 and earlier amendments
• Ninth Amendment Act, 2020 (PDF)
• Manipur PT Act, 1981 (PDF)
• Manipur PT Rules, 1982 (PDF)

What to do next

Check that your payroll uses the 2020 Schedule and excludes compensatory allowances, register every branch, and diary the monthly return date and 30 September for your own tax. Setting wages for the year? Check the Manipur minimum wages first.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the professional tax slab in Manipur?

Under the Schedule substituted by the Ninth Amendment Act, 2020, salary and wage earners with total gross annual income up to ₹1,00,000 a year pay nothing. From ₹1,00,001 to ₹2,00,000 the tax is ₹1,800 a year, and above ₹2,00,000 it is ₹2,500 a year. Payroll usually spreads this as ₹150 a month, or ₹208 a month with ₹212 in the last month.

What changed in Manipur professional tax in 2020?

The Manipur Professions, Trades, Callings and Employments Taxation (Ninth Amendment) Act, 2020 replaced the 2012 Schedule, raising the nil limit from ₹50,000 to ₹1 lakh. It also made employers liable whether or not they deduct, set 30 September as the payment date for enrolled persons, and added 2% a month interest and a penalty of 50% to 200% of the tax.

How much professional tax do businesses pay in Manipur?

Almost every non-salary entry in the 2020 Schedule pays ₹2,500 a year: lawyers, doctors, consultants, agents, company directors, companies, banks, co-operative societies, factories, shops, hotels, hospitals and schools. Traders with turnover up to ₹3 lakh pay nothing, and owners of a single taxi or auto pay ₹1,800.

How do I register for professional tax in Manipur?

Employers apply for a certificate of registration in Form XI, and other taxpayers apply for enrolment in Form XIII, within 90 days of becoming liable. Both forms ask for PAN, Aadhaar, phone, e-mail, bank details and the date of liability. After the 2020 amendment, the assessing authority must grant a valid application within seven working days.

What is the due date for professional tax in Manipur?

Registered employers file a monthly return with the challan by the last day of the following month, as printed on the Form XII certificate. Enrolled persons enrolled by 31 August pay the year's tax on or before 30 September; those enrolled later pay within the following month.

What is the penalty for late professional tax in Manipur?

Unpaid tax carries simple interest of 2% a month under section 19A. If you do not pay a demand on time, the assessing authority can impose a penalty of 50% to 200% of the tax under section 19B. Late registration costs up to ₹20 a day for employers and ₹5 a day for others.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Manipur Professions, Trades, Callings and Employments Taxation (Ninth Amendment) Act, 2020 (Manipur Act No. 7 of 2020) — Manipur Gazette Extraordinary No. 431, 6 March 2020 — Department of Taxes, Government of Manipur · accessed 12 October 2026
2. 2.Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 (Manipur Act 5 of 1981) with amendments — Government of Manipur (copy via PRS Legislative Research) · accessed 12 October 2026
3. 3.Manipur Professions, Trades, Callings and Employments Taxation (Amendment) Rules, 2022 — Notification No. FX-7/25/2022-e-FD, Manipur Gazette Extraordinary No. 326, 11 October 2022 — Finance Department, Government of Manipur (gazette copy hosted by greytHR) · accessed 12 October 2026
4. 4.Professional Tax — Acts, Amendment and Rules — Department of Taxes, Government of Manipur · accessed 12 October 2026
5. 5.Manipur Professions, Trades, Callings and Employments Taxation (Eighth Amendment) Act, 2012 — Manipur Gazette Extraordinary No. 199, 31 August 2012 — Directorate of Printing & Stationery, Government of Manipur · accessed 12 October 2026
6. 6.Article 276 — Taxes on professions, trades, callings and employments — Constitution of India · accessed 12 October 2026
7. 7.Professional Tax Manipur — slabs — greytHR · accessed 12 October 2026
8. 8.Professional Tax — Manipur — Simpliance · accessed 12 October 2026