Professional tax in Sikkim is deducted by employers from monthly salaries under the Sikkim Tax on Professions, Trades, Callings and Employment Act, 2006. Here are the current slabs, the yearly maximum and what employers need to know.
Sikkim professional tax slabs
Tax is worked out on monthly salary or wages, and deducted every month.
| Monthly salary | Professional tax per month |
|---|---|
| Up to ₹20,000 | Nil |
| ₹20,001 to ₹30,000 | ₹125 |
| ₹30,001 to ₹40,000 | ₹150 |
| More than ₹40,000 | ₹200 |
Maximum per year: ₹2,400. The Constitution caps professional tax at ₹2,500 a year for any one person.
What employers need to know
- The official schedule has printing errors in two slab limits; the ranges above follow its evident intent, with ₹40,000 itself in the ₹150 slab.
How HivePayroll handles Sikkim professional tax
Set a work location’s professional-tax state to Sikkim and HivePayroll applies these slabs to every employee based there, deducts the tax in each monthly payroll run, shows it on the payslip and builds the PT return from the same numbers.
HivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses. See pricing or book a free demo.
Sources
Checked against these sources on 26 September 2026. State governments revise these rates from time to time; confirm on the official site before filing.
Other states
Professional tax in Maharashtra · Karnataka · Gujarat · Telangana · West Bengal · Mizoram · Nagaland. All states.
Related: statutory compliance in HivePayroll · PF calculator · income tax calculator
