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State-by-state guide

Professional Tax slabs by state

Professional Tax is a state levy that employers deduct from salaries and pay to the state. Each state sets its own slabs, registrations and due dates. These are the states we have checked on their official websites, each with a link.

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Karnataka, our home state

₹200a month on salaries of ₹25,000 and above

The most one person can pay in a year
₹2,500
States checked on this page
15

Karnataka PT on October salaries due by 20 Novin 30 days

The levy

A state tax on earning a living

Professional Tax is charged by a state on professions, trades, callings and employments. For a salaried employee, the employer deducts it from salary at the state's slab and pays it to the state.

There is no national rate. A company with staff in three states can be running three sets of slabs, forms and due dates. In some states the municipality or panchayat collects it, not the state.

Constitutional cap
₹2,500
Article 276(2) of the Constitution caps the tax on professions, trades, callings and employments at ₹2,500 a year for one person. The cap covers the state and its local authorities together.
Employer's duty
Deduct, pay
Where the state's Act makes the employer responsible, PT is deducted from salary before it is paid. In Karnataka and Maharashtra the employer is liable for the tax whether or not it was actually deducted.
Two certificates
RC and EC
An employer takes a registration certificate to deduct and pay tax for its staff. The business itself, as a person carrying on a trade, takes an enrolment certificate for its own tax.
Varies by state
By state
Slabs, the month of any higher deduction, return forms and due dates are all set by each state's Act and rules, and they change through state budgets.

Slabs compared

Where Professional Tax starts, state by state

Each state's bands on one monthly salary scale. Tax starts anywhere from ₹7,501 a month (men in Maharashtra) to ₹25,001 (women in Maharashtra). In most states the top band is ₹200 a month, and no state's year goes past ₹2,500.

Tamil Nadu and Kerala charge by the half-year, and Bihar and Jharkhand on yearly income, so those four appear only in the state register below.

Monthly Professional Tax slabs by state, on a common salary scale from nil to ₹45,000 and above.

  • KarnatakaFrom ₹25,000

    ₹0 to ₹24,999: nil; ₹25,000 and above: ₹200

  • Maharashtra · MenFrom ₹7,501

    ₹0 to ₹7,500: nil; ₹7,501 to ₹10,000: ₹175; ₹10,001 and above: ₹200

  • Maharashtra · WomenFrom ₹25,001

    ₹0 to ₹25,000: nil; ₹25,001 and above: ₹200

  • TelanganaFrom ₹15,001

    ₹0 to ₹15,000: nil; ₹15,001 to ₹20,000: ₹150; ₹20,001 and above: ₹200

  • Andhra PradeshFrom ₹15,001

    ₹0 to ₹15,000: nil; ₹15,001 to ₹20,000: ₹150; ₹20,001 and above: ₹200

  • West BengalFrom ₹20,001

    ₹0 to ₹20,000: nil; ₹20,001 to ₹30,000: ₹100; ₹30,001 to ₹50,000: ₹140; ₹50,001 to ₹1,00,000: ₹170; ₹1,00,001 and above: ₹208

  • Madhya PradeshFrom ₹2,25,001 a year

    ₹0 to ₹18,750: nil; ₹18,750 to ₹25,000: ₹125; ₹25,000 to ₹33,333: ₹166; ₹33,333 and above: ₹208

  • AssamFrom ₹15,001

    ₹0 to ₹15,000: nil; ₹15,001 to ₹24,999: ₹180; ₹25,000 and above: ₹208

  • GujaratFrom ₹12,001

    ₹0 to ₹12,000: nil; ₹12,001 and above: ₹200

  • TripuraFrom ₹7,501

    ₹0 to ₹7,500: nil; ₹7,501 to ₹15,000: ₹150; ₹15,001 and above: ₹208

  • MizoramFrom ₹5,001

    ₹0 to ₹5,000: nil; ₹5,001 to ₹8,000: ₹75; ₹8,001 to ₹10,000: ₹120; ₹10,001 to ₹12,000: ₹150; ₹12,001 to ₹15,000: ₹180; ₹15,001 to ₹20,000: ₹195; ₹20,001 and above: ₹208

  • NagalandFrom ₹4,000

    ₹0 to ₹3,999: nil; ₹4,000 to ₹4,999: ₹35; ₹5,000 to ₹6,999: ₹75; ₹7,000 to ₹8,999: ₹110; ₹9,000 to ₹11,999: ₹180; ₹12,000 and above: ₹208

Monthly salary, same scale for every state. States that set bands on yearly salary are drawn at one-twelfth. No tax Lower bands Top band

Calculator

Work out the deduction for a salary

Pick a state and enter the employee's gross salary for the month. The answer comes from that state's slab table, the same one shown in the state register below.

It is a guide for an ordinary salaried employee. Exemptions under a state's Act, such as for persons with disabilities, are not applied.

Professional Tax each month

₹200

  • ₹300 in February instead
  • ₹2,500 over a full year

Karnataka

Monthly salary

Professional Tax slabs, Karnataka
Salary for the monthTax a month
Up to ₹24,999Nil
₹25,000 and above₹200
  • ₹300 is deducted in February instead of ₹200, so the year adds up to ₹2,500. This applies from 1 April 2025, under Karnataka Act 33 of 2025.
  • The Act exempts individuals aged sixty and above.

Source:Karnataka Act 33 of 2025 (slabs)

State register

Slabs, registration and due dates by state

Karnataka first, as our home state, then the other states we have checked. Each card links to the official page or gazette we read, with the date we read it.

Karnataka

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

Monthly · Commercial Taxes
Salary for the month
Up to ₹24,999Nil
₹25,000 and above₹200
  • ₹300 is deducted in February instead of ₹200, so the year adds up to ₹2,500. This applies from 1 April 2025, under Karnataka Act 33 of 2025.
  • The Act exempts individuals aged sixty and above.
Registration
An employer takes a certificate of registration within 30 days of starting business, and applies online. The business also takes a certificate of enrolment for its own tax, paid before 30 April each year. Registering late costs an employer a ₹1,000 penalty.
Paying and filing
A monthly statement of salaries paid and tax deducted, with proof of payment, is due within 20 days of the end of each month. An annual return follows within 60 days of the end of the year.

Maharashtra

Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

Monthly · GST Department
Men
Up to ₹7,500Nil
₹7,501 to ₹10,000₹175
Above ₹10,000₹200
Women
Up to ₹25,000Nil
Above ₹25,000₹200
  • In the top band the tax is ₹2,500 a year, deducted as ₹200 a month and ₹300 in February. These slabs apply from 1 April 2023.
Registration
An employer takes a registration certificate (PTRC) within 30 days of becoming liable, online and without a fee. The business takes an enrolment certificate (PTEC) and pays its own tax by 31 March each year. A new company takes both at incorporation.
Paying and filing
An employer whose tax for the previous year was ₹1,00,000 or more files monthly. Tax on salaries paid in one month is returned and paid by the 15th of the next. Smaller employers file one annual return, for March to February, by 15 March. Both dates apply from a rule change of 28 February 2026.

Telangana

Telangana Tax on Professions, Trades, Callings and Employments Act, 1987

Monthly · Commercial Taxes
Salary for the month
Up to ₹15,000Nil
₹15,001 to ₹20,000₹150
Above ₹20,000₹200
  • The schedule has no higher deduction in any month, so the top band comes to ₹2,400 over a year.
Registration
An employer takes a certificate of registration in Form I, and others liable take a certificate of enrolment in Form II. An employer who registers late pays ₹10 to ₹20 for each day of delay.
Paying and filing
A monthly return in Form V, with proof of payment. Tax is paid and the return filed by the 10th of the following month.

Andhra Pradesh

Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987

Monthly · Commercial Taxes
Salary for the month
Up to ₹15,000Nil
₹15,001 to ₹20,000₹150
Above ₹20,000₹200
  • The same slabs as Telangana, with no higher deduction in any month: ₹2,400 a year in the top band.
Registration
An employer takes a certificate of registration in Form I, and others liable take a certificate of enrolment in Form II. An employer who registers late pays ₹10 to ₹20 for each day of delay.
Paying and filing
Tax is paid and the return in Form V filed by the 10th of the following month, with proof of payment.

West Bengal

West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979

Monthly · Commercial Taxes
Salary for the month
Up to ₹20,000Nil
₹20,001 to ₹30,000₹100
₹30,001 to ₹50,000₹140
₹50,001 to ₹1,00,000₹170
Above ₹1,00,000₹208
  • A new schedule applies to salaries from 1 October 2026, under notification 1607-F.T. of 16 September 2026: five bands, nil up to ₹20,000, and no higher deduction in any month.
  • A company pays its own tax under a separate part of the schedule; under the new schedule that part applies from 1 April 2027.
Registration
An employer takes a certificate of registration within 90 days of becoming liable. A company, firm or other business also takes a certificate of enrolment for its own tax, which enrolled persons pay by 31 July each year.
Paying and filing
Tax for each of the first eleven months of the year is paid within 21 days of the month's end, online through GRIPS. One annual return in Form III follows within a month of the year's end, that is by 30 April, with the balance paid before filing.

Madhya Pradesh

Madhya Pradesh Vritti Kar Adhiniyam, 1995

Yearly slabs · Commercial Tax
Salary for the year
Up to ₹2,25,000Nil
₹2,25,001 to ₹3,00,000₹1,500 (₹125 a month)
₹3,00,001 to ₹4,00,000₹2,000 (₹166 a month)
Above ₹4,00,000₹2,500 (₹208 a month)
  • Bands are set on the year's salary and the tax is deducted monthly: ₹125, ₹166 or ₹208, with ₹174 or ₹212 in the twelfth month. These slabs apply from 1 April 2018.
  • Persons with a disability who hold a medical certificate are exempt, under a notification now extended to 31 March 2030.
Registration
Employers and other persons both take a certificate of registration, applied for online within 30 days of becoming liable. An employer applies in Form 1.
Paying and filing
Tax deducted is paid within 10 days of the end of the month. Returns are filed quarterly in Form 7, by the 15th of the month after the quarter.

Assam

Assam Professions, Trades, Callings and Employments Taxation Act, 1947

Monthly · Finance (Taxation)
Salary for the month
Up to ₹15,000Nil
₹15,001 to ₹24,999₹180
₹25,000 and above₹208
  • These slabs were notified on 1 April 2025 and apply from their publication in the Gazette on 2 April 2025.
  • A person above 60 whose gross income for the year is up to ₹5 lakh is exempt.
Registration
An employer applies for a certificate of registration within 90 days of becoming liable to pay tax. A business already registered under Assam GST is deemed registered.
Paying and filing
A monthly return in Form III, for the previous month's salaries, is filed by the last day of each month, with the tax paid before filing. An employer can apply in Form IIIA to file quarterly, half-yearly or yearly instead.

Gujarat

Gujarat (Panchayats, Municipalities, Municipal Corporations and State) Tax on Professions, Traders, Callings and Employments Act, 1976

Monthly · Commercial Tax and local bodies
Salary for the month
Up to ₹12,000Nil
Above ₹12,000₹200
  • In force from 1 April 2022. The state's rate sheet says more than ₹12,000, while Ahmedabad Municipal Corporation's page charges from ₹12,000 itself.
  • In a municipal corporation, municipality or district panchayat, that body is the authority for its own area.
Registration
An employer applies in Form 1 for a registration certificate within 60 days of becoming liable, with a separate registration for each place of work. Others liable take an enrolment certificate and pay before 30 September each year.
Paying and filing
A monthly return in Form 5, with payment, by the 15th of the next month. An employer with fewer than 20 employees may instead pay each quarter, by the 15th of the month after the quarter. It then files one annual return, due by 15 April.Needs client review

Tamil Nadu (Chennai)

Tamil Nadu Urban Local Bodies Act, 1998, and Urban Local Bodies Rules, 2023

Half-yearly · Local bodies
Salary for the half-year
Up to ₹21,000Nil
₹21,001 to ₹30,000₹180
₹30,001 to ₹45,000₹425
₹45,001 to ₹60,000₹930
₹60,001 to ₹75,000₹1,025
Above ₹75,000₹1,250
  • Greater Chennai Corporation's rates from the half-year that began on 1 October 2024, on average half-yearly income. Half-years run April to September and October to March.
  • Other municipalities and town panchayats use the base table in the 2023 Rules (₹135, ₹315, ₹690, ₹1,025 and ₹1,250) until their council revises it.
Registration
An employer registers on the Greater Chennai Corporation portal, without a fee, and receives a permanent number (PTNAN). Employer and employee details are uploaded there.
Paying and filing
Tax is deducted from August and January salaries and paid by 30 September and 31 March, with the details in Form 14. Late payment carries simple interest of 1% a month.

Bihar

Bihar Tax on Professions, Trades, Callings and Employments Act, 2011

Yearly slabs · Commercial Taxes
Salary for the year
Up to ₹3,00,000Nil
₹3,00,001 to ₹5,00,000₹1,000
₹5,00,001 to ₹10,00,000₹2,000
Above ₹10,00,000₹2,500
  • Bands on yearly income, from 2 February 2016. The employer deducts the year's tax in one go, from the September salary.
Registration
The employer registers online in Form PT-I within seven days of becoming liable, verified by PAN and a one-time password. If the officer takes no action within one working day, the registration is treated as approved.
Paying and filing
Tax deducted from the September salary is deposited by 15 November, with a statement in Form PT-IV and the annual return in Form PT-VIII by the end of November. Where liability arises later in the year, it is deducted from the February salary and deposited by 15 April.

Jharkhand

Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011

Yearly slabs · Commercial Taxes
Salary for the year
Up to ₹3,00,000Nil
₹3,00,001 to ₹5,00,000₹1,200
₹5,00,001 to ₹8,00,000₹1,800
₹8,00,001 to ₹10,00,000₹2,100
Above ₹10,00,000₹2,500
  • Bands on yearly salary. These are the bands in the 2011 Act.
Registration
An employer applies online in Form JPT-01 within 60 days of becoming liable, and the certificate is generated within 24 hours. There is no registration fee.
Paying and filing
Tax is paid online each quarter in Form JPT-03 by the 15th of the month after the quarter, or once in advance in the first quarter. The return in Form JPT-04 is generated automatically after payment.

Kerala

Kerala Municipality Act, 1994 and Kerala Panchayat Raj Act, 1994, with their Profession Tax Rules

Half-yearly · Local bodies
Salary for the half-year
Up to ₹11,999Nil
₹12,000 to ₹17,999₹320
₹18,000 to ₹29,999₹450
₹30,000 to ₹44,999₹600
₹45,000 to ₹99,999₹750
₹1,00,000 to ₹1,24,999₹1,000
₹1,25,000 and above₹1,250
  • Rates revised by Government Order 1149/2024/LSGD of 27 June 2024 for grama panchayats and municipalities, on half-yearly income.
  • The order applies these rates from 1 October 2024. It also directs that the Acts and Rules be amended; we have not yet seen the amended Rules.Needs client review
Registration
Employers register on the Local Self Government Department's Profession Tax portal and upload employee and salary details.
Paying and filing
Paid twice a year. The employer deducts the tax after the local body's demand notice each half-year and remits it within 10 days.

Tripura

Tripura Professions, Trades, Callings and Employments Taxation Act, 1997

Monthly · Taxes
Salary for the month
Up to ₹7,500Nil
₹7,501 to ₹15,000₹150
Above ₹15,000₹208
  • Bands on monthly gross income, in force from 25 July 2018 as corrected on 30 October 2018: ₹1,800 a year in the middle band and ₹2,496 a year in the top band.
Registration
An employer applies for registration within 90 days of becoming liable to pay tax.
Paying and filing
An annual return in Form VII for each financial year, by 30 April after the year ends, with the full tax paid before filing.

Mizoram

Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995

Monthly · Taxation
Salary for the month
Up to ₹5,000Nil
₹5,001 to ₹8,000₹75
₹8,001 to ₹10,000₹120
₹10,001 to ₹12,000₹150
₹12,001 to ₹15,000₹180
₹15,001 to ₹20,000₹195
Above ₹20,000₹208
  • Bands on total gross monthly income, from the notification of 11 July 2024. In the top band an employee may pay ₹2,500 a year as a lump sum instead.
  • The Act does not extend to the Lai, Mara and Chakma Autonomous District Council areas.
Registration
Ask us for the current registration procedure; the Act text we read does not set one out for employers.
Paying and filing
The employer's principal officer deducts the tax and pays it within thirty days of the deduction, with an annual return by 30 June. These dates come from the 1995 Act and 1996 Rules.

Nagaland

Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968

Monthly · State Taxes
Salary for the month
Up to ₹3,999Nil
₹4,000 to ₹4,999₹35
₹5,000 to ₹6,999₹75
₹7,000 to ₹8,999₹110
₹9,000 to ₹11,999₹180
₹12,000 and above₹208
  • Bands on monthly salary, restated in the Commissioner of State Taxes' public notice of 25 September 2025.
Registration
An employer applies within 90 days of becoming liable to pay tax. Registration has been online since 1 October 2025.
Paying and filing
The employer files a return for each month in the prescribed form and pays the tax with it.

Other states and exceptions

We list a state's slabs above only once we have read them on the state's own website. Where a state is not in the register, the reason is here. Ask us for the current position.

  • Punjab. Punjab charges the Punjab State Development Tax instead: ₹200 a month on salaried persons whose income is above the income-tax exemption limit. The employer deducts it every month and pays it by the last day of the following month, with an annual return by 31 August. Casual wage earners are exempt.
  • Manipur. Under the 2020 amendment, salaried persons pay nothing up to ₹1 lakh a year, ₹1,800 a year up to ₹2 lakh and ₹2,500 above that.Needs client review We have not found the notification that brought these rates into force.
  • Sikkim. Salaries up to ₹20,000 a month pay nothing, then ₹125 up to ₹30,000, ₹150 up to ₹40,000 and ₹200 above that, as the tax department's schedule gives it. The Act's 2006 text printed ₹50 for the middle band. Returns are quarterly.
  • Meghalaya. A 2022 amendment removed the old schedule and lets the state notify rates. We have not found a rate notification since, so ask us for the current position.
  • Puducherry. Puducherry also levies Professional Tax on salaries. We have not yet read its current slabs on an official page.
  • Odisha. Professional Tax was abolished from 1 April 2026 by Odisha Ordinance 02 of 2026. Tax for earlier periods can still be recovered.

How we handle it

Professional Tax on each state's calendar

We run Professional Tax with PF and ESI compliance and with payroll, so it follows the same monthly cycle and the same records.

  1. 01

    Registered in every state you employ in

    We obtain Employees' Professional Tax (EPT) registration in each state where you have staff, and amend it when your details change. A first hire in a new state starts here.

  2. 02

    Deducted at that state's slab

    When we run your payroll, each employee's PT is deducted at the slab of the state where they work. A pay revision that moves someone into another band is carried into the month it takes effect.

  3. 03

    Returns and payments on the state's calendar

    EPT returns are prepared and filed, and payments remitted, on each state's own dates. Notices from a state's PT authority are answered as part of the same work.

  4. 04

    A Professional Tax review

    We check your PT registration in every state you operate in and review past returns and payment records. Short deductions, late filings and missed state obligations are corrected in the monthly work, not just reported.

A compliance executive checking state Professional Tax returns at a desk in Bengaluru

PF & ESI compliance

EPT registration, returns and payments, run with PF and ESI.

Payroll services

Payroll on your structure, with PT deducted state by state.

FAQ

Questions about Professional Tax

Can't find your answer? Ask us on WhatsApp and we'll reply within 2 working hours.

Who has to pay Professional Tax?

Anyone earning from a profession, trade, calling or employment in a state that levies it, at that state's rates. For salaried staff the employer deducts it from salary and pays it to the state. In Karnataka and Maharashtra the employer is liable for the tax whether or not it was deducted.

What is the maximum Professional Tax in a year?

₹2,500 per person. Article 276(2) of the Constitution caps the total that a state and its local authorities together can charge one person in a year. Karnataka and Maharashtra reach that figure in the top band with ₹200 a month and ₹300 in February.

How much Professional Tax is deducted in Karnataka?

₹200 a month for an employee whose salary for the month is ₹25,000 or more, and ₹300 in February, which makes ₹2,500 a year. Salaries below ₹25,000 pay nothing, and the Act exempts individuals aged sixty and above. The employer files the monthly statement and pays within 20 days of the end of the month.

Is Professional Tax charged in every state?

No. Only states whose legislature has passed a Professional Tax law charge it, and the slabs, forms and dates differ between them. Delhi, Haryana, Uttar Pradesh and Rajasthan, for example, do not levy it on salaries. Deduct at the slabs of the state where the employee works, not where the company is registered.

What is the difference between a PT registration certificate and an enrolment certificate?

The registration certificate belongs to the employer and covers the tax deducted from employees' salaries. The enrolment certificate covers a person's own tax, whether that person is a company, a firm or a self-employed professional. Karnataka, Maharashtra and West Bengal use both, while Madhya Pradesh issues a registration certificate for either purpose.

What happens if Professional Tax is paid late?

In Karnataka, an employer who fails to deduct, or deducts and does not pay, is treated as an assessee in default. Simple interest of 1.5% a month runs on the unpaid tax. A penalty equal to 10% of the tax can follow if a demand notice is not met. Maharashtra charges a late fee of ₹200 on a return filed within 30 days of its due date, and ₹1,000 after that.

Can you manage Professional Tax for us in every state?

Yes. We register you in each state that levies it, deduct at that state's slab in payroll, and file returns and pay on its calendar. A Professional Tax review across your locations finds past gaps, and the corrections go into the monthly work. For a quote, send us an enquiry with your states and headcount.

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