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MN PT Guide 2025-26 Verified

Professional Tax in Manipur 2025-26

Manipur professional tax slabs, the Rs.300 February deduction, monthly deduction, and employer compliance steps for HR and payroll teams.

Source: Manipur State Tax on Professions, Trades, Callings and Employments Act, 1975. Verify the current slab on the Manipur Taxation Department portal before payroll lock.

Manipur PT at a Glance

Rs.200

Top rate

per month

Rs.300

Feb month

one-time

Rs.2,500

Annual max

per year

Rs.7,500

Exempt up to

per month

Quick Read

Manipur levies professional tax under the 1975 Act. Salaries up to Rs.7,500 are exempt, Rs.7,501 to Rs.10,000 pay Rs.175 per month, and above Rs.10,000 pay Rs.200 per month with Rs.300 in February to total Rs.2,500 a year. Employers deduct PT each pay run.

Maximum professional tax in Manipur is Rs.2,500 a year

Employees in Imphal and across Manipur pay up to Rs.200 per month and Rs.300 in February once salary crosses Rs.10,000. Salaries up to Rs.7,500 are exempt, and the annual figure never exceeds Rs.2,500.

Slab Rates

Manipur Professional Tax Slabs 2025-26

PT is based on gross monthly salary. Slabs apply equally to men and women in Manipur.

Monthly Salary Professional Tax
Up to Rs.7,500 Nil
Rs.7,501 to Rs.10,000 Rs.175 / month
Above Rs.10,000 Rs.200 / month (Rs.300 in February)

PT is based on gross monthly salary. Confirm the current slab on the Manipur Taxation Department portal before payroll lock.

Compliance Checklist

Manipur PT Compliance, Step by Step

1

Obtain registration and enrolment

Register with the Manipur Taxation Department. Obtain the registration to deduct PT from employees and the enrolment for the employer's own liability.

2

Deduct PT each pay run

Apply nil up to Rs.7,500, Rs.175 for Rs.7,501 to Rs.10,000, and Rs.200 above Rs.10,000. Add Rs.300 in February for the top slab.

3

Remit and meet due dates

Deduct and remit PT monthly. Persons registered by 31 May pay by 30 June. Pay on time to avoid interest and penalty.

4

File PT returns

File the periodic PT return reconciling PT deducted with remittances. Keep month-wise records of salary, PT deducted, and challans.

5

Maintain records

Keep registers of employees, gross salary, PT deducted, and payment challans for inspection by the Manipur Taxation Department.

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Professional Tax in Other States

AS Assam TR Tripura ML Meghalaya MZ Mizoram NL Nagaland SK Sikkim

See all state professional tax rates

FAQ

Manipur Professional Tax FAQ

What is the professional tax rate in Manipur for 2025-26?
Manipur charges nil up to Rs.7,500, Rs.175 for Rs.7,501 to Rs.10,000, and Rs.200 per month above Rs.10,000 with Rs.300 in February. The annual maximum is Rs.2,500.
Why is Rs.300 deducted in February in Manipur?
To reach the Rs.2,500 annual cap, the top slab deducts Rs.200 for eleven months and Rs.300 in February. This totals Rs.2,500 across the financial year.
When is professional tax due in Manipur?
Employers deduct PT monthly. Persons registered by 31 May pay by 30 June; those registered later pay within one month of registration.
Which Act governs professional tax in Manipur?
Professional tax in Manipur is governed by the Manipur State Tax on Professions, Trades, Callings and Employments Act 1975, administered by the Manipur Taxation Department.
Is Manipur professional tax deductible from income tax?
Yes. Professional tax paid is allowed as a deduction under Section 16(iii) of the Income Tax Act 1961. The amount is deducted from gross salary before computing taxable income and appears in Form 16 Part B.
How does factoHR India handle Manipur professional tax?
factoHR India applies the Manipur slab automatically, including the Rs.300 February deduction, deducts PT each pay run, and generates remittance and return reports for each work location.

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If you employ staff in Manipur, the same workforce is also covered by minimum wage rates in Manipur, working-hour and overtime rules in Manipur, and the public holiday calendar for Manipur. Keep every Manipur statutory obligation aligned across your payroll.