Professional Tax in India: State Slabs, Rules & Compliance
Professional Tax (PT) is a state-level direct tax governed by Article 276(2) of the Indian Constitution, capped at ₹2,500 annually per individual. Deductible under Section 16(iii) of the Income Tax Act, it is mandatory for employers and self-employed professionals across enacting states.
Last updated:
₹2,500 / year
Max limit under Art. 276(2)100% Deductible
Section 16(iii) of IT Act18 States & UTs
15 States / UTs ExemptPTRC & PTEC
Employer & Entity registrationState Professional Tax Calculator (2026)
Select your employment state and enter gross monthly remuneration to calculate statutory PT deductions.
Note: Men earning > ₹10,000 pay ₹200/mo (Apr–Jan) and ₹300 in Feb. Women earning up to ₹25,000/mo are completely exempt.
Showing 19 of 19 jurisdictions
Maharashtra
West India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹7,500 (Men) | Nil |
| ₹7,501 to ₹10,000 (Men) | ₹175/mo |
| Above ₹10,000 (Men) | ₹200/mo for 11 months + ₹300 in February |
| Up to ₹25,000 (Women) | Completely Exempt |
Source (checked 2026-10-11)Confirmed from official documents: the MahaGST rate schedule (https://www.mahagst.gov.in/public/uploads/menufiles/PT%20Rate%20Schedule%20updated%20upto%2031.03.2025%20(1)%20(1).pdf) and the notification dated 28 February 2026 amending Rule 11(3).
Gujarat
West India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹12,000 | Nil (Exempt) |
| Above ₹12,000 | ₹200/mo (₹2,400 annually) |
Source (checked 2026-10-11)Rates confirmed from the official Commercial Tax schedule. The return rule (Form 5 monthly vs Form 5AA annual by employee count) is from secondary sources.
Karnataka
South India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹24,999 | Nil (Exempt) |
| ₹25,000 and above | ₹200/mo for 11 months + ₹300 in February (₹2,500 annually) |
Rates and due dates from secondary summaries of the 2023 amendment and Karnataka Act No. 33 of 2025. The portal name "e-karaniketan" is unverified; secondary sources name e-Prerana for PT payments.
Tamil Nadu
South India • Half-Yearly (or monthly accrual)| Salary Range | Deduction |
|---|---|
| Up to ₹21,000 (Half-Yearly) | Nil |
| ₹21,001 to ₹30,000 (Half-Yearly) | ₹180 per half-year (~₹30/mo) |
| ₹30,001 to ₹45,000 (Half-Yearly) | ₹425 per half-year (~₹71/mo) |
| ₹45,001 to ₹60,000 (Half-Yearly) | ₹930 per half-year (~₹155/mo) |
Source (checked 2026-10-11)Greater Chennai Corporation amounts from 1 October 2024 per circular R.D.(HQ).C.No.PT/SPL/2024 dated 20 January 2025. PT is collected by the corporation or local body, not the Commercial Taxes Department.
Andhra Pradesh
South India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 to ₹20,000 | ₹150/mo |
| Above ₹20,000 | ₹200/mo (₹2,400 annually) |
Slabs (nil up to ₹15,000, ₹150 up to ₹20,000, ₹200 above) and the 10th-of-following-month due date confirmed from secondary sources only.
Telangana
South India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 to ₹20,000 | ₹150/mo |
| Above ₹20,000 | ₹200/mo (₹2,400 annually) |
Slabs (nil up to ₹15,000, ₹150 up to ₹20,000, ₹200 above) and the 10th-of-following-month due date confirmed from secondary sources only.
West Bengal
East India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹20,000 | Nil (exemption doubled from ₹10,000) |
| ₹20,001 to ₹30,000 | ₹100/mo |
| ₹30,001 to ₹50,000 | ₹140/mo |
| ₹50,001 to ₹1,00,000 | ₹170/mo |
Source (checked 2026-10-11)Slabs from the final schedule No. 1607-F.T. (reported at https://teamleaseregtech.com/updates/article/60103/); draft schedule gazette: https://comtax.wb.gov.in/pdf/SAR-470_Finance%20Dept(Rev)_1407-FT.pdf. The "21st of next month" due date has not been verified.
Madhya Pradesh
Central India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹2,25,000 annually (~₹18,750/mo) | Nil (Exempt) |
| ₹2,25,001 to ₹3,00,000 annually | ₹1,500/year (~₹125/mo) |
| ₹3,00,001 to ₹4,00,000 annually | ₹2,000/year (~₹167/mo) |
| Above ₹4,00,000 annually | ₹208/mo (11 mos) + ₹212 (12th mo) = ₹2,500 |
The ₹212 instalment falls in the last month of the financial year (March). Slabs and due date were not re-checked against an official source in this review.
Kerala
South India • Half-Yearly| Salary Range | Deduction |
|---|---|
| Up to ₹11,999 (Half-Yearly) | Nil |
| ₹12,000 to ₹17,999 (Half-Yearly) | ₹320 / half-year |
| ₹18,000 to ₹29,999 (Half-Yearly) | ₹450 / half-year |
| ₹30,000 to ₹44,999 (Half-Yearly) | ₹600 / half-year |
Source (checked 2026-10-11)Slabs confirmed from the official GO (secondary summary: https://akriviahcm.com/resources/?p=31342). PT is collected by the local body; the August / February due months are unconfirmed.
Assam
North-East India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹15,000 | Nil (exempt since 1 April 2025) |
| ₹15,001 to ₹24,999 | ₹180/mo |
| ₹25,000 and above | ₹208/mo (₹2,496 annually) |
Source (checked 2026-10-11)Slabs confirmed from the official Gazette Notification No. 139 dated 01.04.2025: exactly ₹15,000 is nil, and there is no ₹212 last-month amount (₹208 × 12 = ₹2,496). Due date unconfirmed.
Bihar
East India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹3,00,000 annually (~₹25,000/mo) | Nil |
| ₹3,00,001 to ₹5,00,000 annually | ₹1,000/year (~₹83/mo) |
| ₹5,00,001 to ₹10,00,000 annually | ₹2,000/year (~₹167/mo) |
| Above ₹10,00,000 annually | ₹2,500/year (₹208/mo + ₹212) |
Due dates from a single secondary source; slabs not re-checked against an official source in this review.
Jharkhand
East India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹3,00,000 annually | Nil |
| ₹3,00,001 to ₹5,00,000 annually | ₹1,200/year (~₹100/mo) |
| ₹5,00,001 to ₹8,00,000 annually | ₹1,800/year (~₹150/mo) |
| ₹8,00,001 to ₹10,00,000 annually | ₹2,100/year (~₹175/mo) |
Source (checked 2026-10-11)Slabs and the quarterly deposit rule (section 5) confirmed from the official Act text.
Punjab
North India • Monthly| Salary Range | Deduction |
|---|---|
| Non-Income Tax Payers | Nil (Exempt) |
| Income Tax Payers (Earning taxable income) | ₹200/mo (₹2,400 annually) |
Levied as the Punjab State Development Tax (₹200 a month) on persons liable to income tax. The calculator uses ₹25,000 a month as a proxy for income-tax liability; check the Act. Due date from secondary sources.
Tripura
North-East India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 to ₹15,000 | ₹150/mo |
| Above ₹15,000 | ₹208/mo (₹2,496 annually) |
Source (checked 2026-10-11)Slabs confirmed from the official Notification No. F.II-I(7)-TAX/99(P-I) dated 25.07.2018 and corrigendum dated 30.10.2018: ₹208 a month for the top slab, no ₹212 instalment (₹2,496 a year). Due date not re-verified.
Meghalaya
North-East India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹50,000 annually | Nil |
| ₹50,001 to ₹75,000 | ₹200/year |
| ₹75,001 to ₹1,00,000 | ₹300/year |
| ₹1,00,001 to ₹1,50,000 | ₹500/year |
Slabs are from compliance publishers (Zoho, factoHR, calcguru) and are not confirmed against an official schedule; sources conflict. Due date not re-verified.
Sikkim
North-East India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹20,000 | Nil |
| ₹20,001 to ₹30,000 | ₹125/mo |
| ₹30,001 to ₹40,000 | ₹150/mo |
| Above ₹40,000 | ₹200/mo (₹2,400 annually) |
Quarterly due dates from one secondary source (Zoho) and not confirmed officially. Slabs not re-checked in this review.
Puducherry
South India • Half-Yearly| Salary Range | Deduction |
|---|---|
| Up to ₹99,999 (Half-Yearly) | Nil |
| ₹1,00,000 to ₹2,00,000 | ₹250/half-year |
| ₹2,00,001 to ₹3,00,000 | ₹500/half-year |
| ₹3,00,001 to ₹4,00,000 | ₹750/half-year |
Source (checked 2026-10-11)Slabs confirmed from the Pondicherry Municipality website. Due months not re-verified.
Mizoram
North-East India • Monthly| Salary Range | Deduction |
|---|---|
| Up to ₹5,000 | Nil |
| ₹5,001 to ₹8,000 | ₹75/mo |
| ₹8,001 to ₹10,000 | ₹120/mo |
| ₹10,001 to ₹12,000 | ₹150/mo |
Source (checked 2026-10-11)Slabs confirmed from the official 2024 schedule. Due date not verified.
Nagaland
North-East India • Monthly| Salary Range | Deduction |
|---|---|
| Below ₹4,000 | Nil |
| ₹4,000 to ₹4,999 | ₹35/mo |
| ₹5,000 to ₹6,999 | ₹75/mo |
| ₹7,000 to ₹8,999 | ₹110/mo |
Source (checked 2026-10-11)Slabs confirmed from the official public notice. Due date not verified.
Frequently Asked Questions
What is Professional Tax in India?
Professional Tax is a state-level direct tax levied under Article 276(2) of the Indian Constitution on individuals earning an income through employment, profession, trades, or callings. It is capped by the Constitution at a maximum of ₹2,500 per individual per financial year.
Is Professional Tax deductible under the Income Tax Act?
Yes, for employees under the old tax regime. From 1 April 2026, section 19(1) of the Income-tax Act, 2025 (Table, Sl. No. 1) allows the full amount of Professional Tax paid as a deduction from salary income (this was section 16(iii) of the Income Tax Act, 1961). The default new tax regime (section 202) does not allow this deduction.
Who is responsible for deducting and depositing Professional Tax?
For salaried employees, the employer is legally responsible for deducting the tax from the employee's monthly pay and depositing it with the state government under their PTRC. For self-employed individuals, professionals, and company directors, they must pay directly under their PTEC.
What is the difference between PTRC and PTEC?
PTRC (Registration Certificate) is required by an employer to deduct and remit PT from employees' salaries. PTEC (Enrolment Certificate) is required by the business entity itself (and its directors/partners/freelancers) to pay tax on its own business activity.
Which states in India do NOT levy Professional Tax?
Several major states and union territories do not levy Professional Tax at all, including Delhi, Haryana, Uttar Pradesh, Rajasthan, Goa, Chandigarh, Himachal Pradesh, Jammu & Kashmir, Uttarakhand, and Ladakh.
Why is the deduction ₹300 in February in Maharashtra?
The maximum annual cap is ₹2,500. In Maharashtra, the highest slab levies ₹200 per month for 11 months (April to January = ₹2,200). In February, ₹300 is deducted so that the total deduction across 12 months exactly equals the statutory ceiling of ₹2,500.
Can an employee be taxed twice if they work in multiple states?
No. Professional Tax is determined by the state in which the employee is stationed or from which payroll is disbursed. Multi-location employers configure state-specific PTRC branches so each employee is taxed under their respective state's slab rules.
Automate Multi-State Professional Tax with SleetHR
Station staff across Maharashtra, Karnataka, Gujarat, and Tamil Nadu without spreadsheet headaches. SleetHR applies state-specific PTRC slabs, February overrides, and Section 16(iii) tax exemptions automatically.