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🗺️ Professional Tax — TAXAJ

PT Registration · Monthly/Half-yearly Returns · All States

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🗺️ All 20+ States · PT Slabs 2025 · Employer + Employee PT · Due Dates · TAXAJ Payroll

Professional Tax
State-Wise Finder
All States · Slabs · Due Dates · Calculator

Find Professional Tax (PT) slabs, monthly deductions, and due dates for all Indian states that levy PT. Calculate employer and employee PT obligations instantly. 20+ states covered including Maharashtra, Karnataka, West Bengal, Tamil Nadu, and Gujarat.

States with PT
20+ states
Max PT (annual)
₹2,500/year
Maharashtra
₹200/month
Karnataka
₹200/month
No PT States
Delhi, UP, Bihar
Find PT slab for any state by salary
Due dates for monthly and half-yearly PT
Employer PT vs employee PT deduction
States with no PT levy
PT Calculator & State Finder

Find Professional Tax for Any State + Salary

🗺️ Professional Tax Finder & Calculator

All states · Monthly slabs · Employer + Employee PT · Due dates 2025

For total employer PT liability
Monthly PT (Employee)
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Annual PT
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Employer PT
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Due Date
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🗺️ TAXAJ handles PT registration, monthly/half-yearly PT return filing, and payroll compliance for businesses across all states.

All States Overview

Professional Tax — All States at a Glance

Maharashtra (MH)
Frequency: Monthly, based on salary slab
Due: Jun 30 + Nov 30 (employer PT)
Penalty: ₹200/month (₹2,500/year for salaries ≥₹10,000/month)
Karnataka (KA)
Frequency: Monthly
Due: 20th of following month
Penalty: Interest + penalty
West Bengal (WB)
Frequency: Monthly
Due: 21st of following month
Penalty: ₹200 + 12% interest
Tamil Nadu (TN)
Frequency: Half-yearly
Due: Sep 30 + Mar 31
Penalty: Penalty as per state act
Gujarat (GJ)
Frequency: Monthly
Due: 15th of following month
Penalty: ₹5–₹50 per employee per day
Andhra Pradesh (AP)
Frequency: Monthly
Due: 10th of following month
Penalty: Penalty as per act
Telangana (TG)
Frequency: Monthly
Due: 10th of following month
Penalty: Penalty as per act
Kerala (KL)
Frequency: Half-yearly
Due: Feb + Aug
Penalty: Penalty as per state
Madhya Pradesh (MP)
Frequency: Monthly
Due: 10th of following month
Penalty: ₹200/day
Assam (AS)
Frequency: Monthly
Due: Last day of month
Penalty: Penalty as per act
Bihar (BR)
No Professional Tax levied
Delhi (DL)
No Professional Tax levied
Uttar Pradesh (UP)
No Professional Tax levied
Rajasthan (RJ)
No Professional Tax levied
Haryana (HR)
No Professional Tax levied
Punjab (PB)
No Professional Tax levied
Himachal Pradesh (HP)
No Professional Tax levied
Slab Rates FY 2025-26

Professional Tax slab rates by state (FY 2025-26)

Professional Tax is a state levy, capped at ₹2,500 per year for any individual under Article 276 of the Constitution. The monthly slabs below cover the states most employers ask about. Tamil Nadu and Kerala assess PT on a half-yearly basis and Madhya Pradesh on an annual basis — use the finder above for those. Confirm the current slab on the state portal before deducting.

StateMonthly salaryProfessional Tax / month
MaharashtraUp to ₹7,500Nil
₹7,501 – ₹10,000₹175
Above ₹10,000₹200 (₹300 in February)
Women employees earning up to ₹25,000/month are exempt in Maharashtra.
KarnatakaUp to ₹24,999Nil
₹25,000 and above₹200 (₹300 in February)
West BengalUp to ₹10,000Nil
₹10,001 – ₹15,000₹110
₹15,001 – ₹25,000₹130
₹25,001 – ₹40,000₹150
Above ₹40,000₹200
Telangana & Andhra PradeshUp to ₹15,000Nil
₹15,001 – ₹20,000₹150
Above ₹20,000₹200
GujaratUp to ₹12,000Nil
Above ₹12,000₹200

States and UTs that do not levy Professional Tax

Several states and union territories do not charge Professional Tax at all, so no deduction is required for employees based there. These include Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan and Himachal Pradesh, along with most union territories. Professional Tax applies only where the state has enacted its own PT law.

FAQ

Professional Tax — FAQs

Yes — Professional Tax paid by an employee is deductible under Section 16(iii) of the Income Tax Act from gross salary before computing income under the head "Salaries." The deduction equals the actual PT paid during the year (max ₹2,500 since that is the annual constitutional limit). Employers deduct PT from salary and remit to state government. Employees must check Form 16 to ensure the PT deduction is correctly reflected.
States that levy Professional Tax include: Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat, Andhra Pradesh, Telangana, Kerala, Madhya Pradesh, Assam, Jharkhand, Chhattisgarh, Odisha, Meghalaya, Manipur, Mizoram, Nagaland, Sikkim, and Tripura. States with NO Professional Tax: Delhi, Uttar Pradesh, Bihar, Rajasthan, Haryana, Punjab, Himachal Pradesh, Jammu & Kashmir, and most Union Territories. The constitutional maximum limit for PT is ₹2,500 per year per person — no state can charge more.
Employers operating in states with Professional Tax must obtain PT Registration within 30 days of hiring employees. Failure to register: (1) Penalty: Varies by state — typically ₹5/day to ₹50/day per employee not covered. (2) Interest on arrears: 1-2% per month on outstanding PT amounts. (3) Prosecution: In serious cases, state PT authorities can prosecute employers. Even if Delhi, UP, Bihar etc. are registered offices, if employees work in PT-applicable states (e.g., remote employees in Maharashtra), PT registration in that state is required. TAXAJ handles PT registration and ongoing return filing for multi-state employers.
In Maharashtra, employees earning above ₹10,000 a month pay ₹200 per month, rising to ₹300 in February, for an annual total of ₹2,500. Those earning ₹7,501–₹10,000 pay ₹175 a month, and salaries up to ₹7,500 are exempt. Women earning up to ₹25,000 a month are fully exempt.
Karnataka charges Professional Tax only on monthly salaries of ₹25,000 and above, at ₹200 per month (₹300 in February) — the exemption threshold was raised from ₹15,000 to ₹25,000 with effect from 1 April 2025. Salaries below ₹25,000 a month are exempt.
No. Each state sets its own slabs, thresholds and payment frequency (monthly, half-yearly or annual), subject only to the ₹2,500 annual ceiling. That is why the same salary can attract different PT in Maharashtra, Karnataka and West Bengal. Use the state finder above to get the exact figure for your employee's location.
For salaried employees, the employer deducts PT from salary and deposits it with the state under a Professional Tax Registration Certificate (PTRC). Self-employed professionals and businesses pay their own PT under a Professional Tax Enrolment Certificate (PTEC). TAXAJ can obtain both and handle the monthly or annual deposits.
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PT & Payroll Compliance by TAXAJ

TAXAJ handles Professional Tax registration and return filing for all states, complete payroll processing (PF, ESI, PT, TDS), and HR compliance. Starting from ₹999/month.

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