Professional Tax in India: State-Wise Slab Rates
Professional tax (PT) is a state-level tax on salaried employees and professionals, deducted every pay cycle. Rates, exemption limits, and due dates differ by state, and some states don't levy it at all. Find your state below for the exact slab and filing schedule.
Updated: 31 July 2026Professional Tax Rates by State
| State | PT Applicable | Rate Summary | Annual Max |
|---|---|---|---|
| Karnataka | Yes | Nil up to ₹25,000/month, then ₹200/month flat (₹300 in February) | ₹2,500 |
| Maharashtra | Yes | Gender-based slabs: men taxed from ₹7,500/month, women exempt up to ₹25,000/month | ₹2,500 |
| Telangana | Yes | Exempt up to ₹15,000/month, ₹150/month for ₹15,001–20,000, ₹200/month above ₹20,000 | ₹2,400 |
| Tamil Nadu | Yes | Half-yearly slabs from Nil (up to ₹21,000) to ₹1,095 (above ₹75,000), collected twice a year | ₹2,190/year (₹1,095 × 2 half-years, highest slab) |
| West Bengal | Yes | Exempt up to ₹10,000/month, rising in 4 bands to ₹200/month above ₹40,001 | ₹2,500 |
| Gujarat | Yes | Exempt up to ₹12,000/month, ₹200/month flat above that | ₹2,500 |
| Delhi (NCT) | Not applicable | No professional tax levied | — |
| Uttar Pradesh | Not applicable | No professional tax levied | — |
| Haryana | Not applicable | No professional tax levied | — |
* Slab rates are set by each state government and revised periodically. Click through to a state for the full slab table, due dates, and exemptions. Always verify against the official state notification before filing.
What Is Professional Tax?
Professional tax is a direct tax levied by state governments in India on income earned through employment, trade, or a profession. Unlike income tax, it's a state subject under Article 276 of the Constitution, and each state sets its own slabs, exemption thresholds, and collection schedule, and the total any individual pays is capped at ₹2,500 per year regardless of income.
For salaried employees, the employer deducts PT from every paycheck and remits it to the state government on a monthly, quarterly, or half-yearly basis depending on the state. Self-employed professionals (doctors, chartered accountants, consultants) pay it directly based on their state's slab.
Who Has to Pay
Salaried employees above the state's exemption threshold, self-employed professionals, and businesses registered under the applicable state Act. Employers are responsible for deduction and remittance for their workforce.
Common Exemptions
- Income below the state's exemption threshold
- Senior citizens (typically above 65)
- Persons with permanent disability
- Parents/guardians of children with disability
- Armed forces personnel
Registration
Employers register for a Professional Tax Registration Certificate (PTRC) with their state's commercial tax or labour department, usually within 30 days of becoming liable. Self-employed individuals separately register for a Certificate of Enrolment (PTEC).
Consequences of Non-Payment
Late registration or non-payment attracts interest and daily penalties that vary by state. Maharashtra, for example, charges ₹5/day for delayed PTRC registration. Persistent non-compliance can also surface during statutory audits.
Frequently Asked Questions
What is professional tax?
Is professional tax the same in every state?
What is the maximum professional tax that can be charged?
Who is responsible for deducting and paying professional tax?
What happens if professional tax isn't paid on time?
Can professional tax be claimed as a deduction in income tax?
Never miss a PT filing deadline again
Engage HRMS auto-detects the right professional tax slab for every employee based on their work-location state, deducts it every payroll run, and generates ready-to-file challans across every state you operate in.
Talk to Us