Professional Tax · Manipur

Manipur Professional Tax

Professional Tax in Manipur: the Act, slab rates, who is exempt, registration and the dates to pay and file.

At a glance

Slabs
3
Top slab
₹2,500
Payment and return dates
1
Registration
See below

The law

Act
Manipur Professions, Trades, Callings and Employments Taxation Act, 1981
Rules
Manipur Professions, Trades, Callings and Employments Taxation Rules, 1982
Who pays
Employers deduct it from the salaries of staff working in the state; professionals, traders and businesses pay their own tax.
Slab rates
  • Up to ₹1,00,000 a year
    Tax
    Nil
  • ₹1,00,001 to ₹2,00,000 a year
    Tax
    ₹1,800 a year
  • ₹2,00,001 a year and above
    Tax
    ₹2,500 a year
Payment and returns
  • Annual return
    Due
    30 March

Registration

Documents
  • Memorandum and Articles of Association
  • PAN card
  • Lease agreement

Rates as set by the 2020 amendment.

Last checked 23 October 2026. Rates and rules change: ask us to confirm before you rely on them.

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