Professional tax in Sikkim (FY 2026-27)
Sikkim exempts monthly salaries up to ₹20,000, one of the highest thresholds in India. Above that it charges ₹125, ₹150 or ₹200 a month, so at most ₹2,400 a year.
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How much you pay
- Nothing on a monthly salary up to ₹20,000.
- ₹125 a month from ₹20,001 to ₹30,000.
- ₹150 a month from ₹30,001 to ₹40,000.
- ₹200 a month from ₹40,001, every month: ₹2,400 a year.
Worked examples
Calculated with the same engine as the calculator, on a monthly gross salary:
| Monthly salary | What is deducted | Year total |
|---|---|---|
| ₹20,000 | Nothing | ₹0 |
| ₹25,000 | ₹125 a month | ₹1,500 |
| ₹35,000 | ₹150 a month | ₹1,800 |
| ₹50,000 | ₹200 a month | ₹2,400 |
What counts as salary
Monthly salary or wages.
Who is exempt
- We have not confirmed this state’s list of exempt employees from an official source. Your employer’s payroll team will know.
Where these figures come from
Sikkim Tax on Professions, Trades, Callings and Employments Act 2006 (Act 5 of 2006), Schedule Entry 1.
We read these slabs in the 2006 Act and found no later amendment, but could not reach the Sikkim government’s own rate page to confirm they are still current.
Does it reduce your income tax?
Only in the old regime. Professional tax is deductible from salary under section 19(1) of the Income-tax Act, 2025, and section 202(2) removes that deduction for anyone taxed under the new regime.
See what this means for your take-home pay in Sikkim