Professional Tax (PT) in Sikkim (Updated: July 2025)

Professional Tax in Sikkim is governed by The Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006, and administered through The Sikkim Tax on Professions, Trades, Callings and Employments Rules, 2006. This state-level tax is applicable to businesses, employers, professionals, and salaried individuals in Sikkim.

This article offers a complete overview of Sikkim Professional Tax—applicability, registration process, tax rates, and filing requirements.

Applicability of Sikkim Professional Tax

Under the Act:

• All persons and employers liable under this Act must pay Professional Tax.
• Employers are responsible for deducting PT from employees’ salaries and remitting it to the state government.

Exemption:

• No specific exemptions are provided under the current Act.

Documents Required for PT Registration in Sikkim

To register under Sikkim PT, employers need to prepare the following documents:

• Memorandum of Association (MOA)
• Articles of Association (AOA)
• PAN Card
• Lease Agreement (if applicable)

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Sikkim PT Registration Process

• Mode: Offline
• Official Website: http://www.sikkimtax.gov.in/

Applicants must visit the relevant tax authority office in Sikkim and submit the required documents to complete the registration process.

Sikkim Professional Tax Slab Rates

Professional Tax in Sikkim is structured as per monthly salary slabs, detailed below:

Monthly Salary Range (INR)	PT Payable (Monthly)
Upto ₹ 20,000	₹ 0 (Nil)
₹ 20,001 to ₹ 30,000	₹ 125
₹ 30,001 to ₹ 40,000	₹ 150
Above ₹ 40,001	₹ 200

Filing of Returns for Sikkim PT

Employers are required to file PT returns on a quarterly basis:

Filing Frequency	Due Date
Quarterly	By 30th April and subsequently every 3 months

Conclusion:

Professional Tax compliance is an important statutory obligation for employers and professionals operating in Sikkim. Timely registration, proper deduction of tax, and quarterly filing of returns ensure smooth compliance and help avoid penalties.

For further details and updates, visit the official Sikkim tax portal: http://www.sikkimtax.gov.in/