Professional Tax
A state tax on employment, deducted from salary each month where the state levies it. Pick a state to see its Act, slabs, exemptions, registration and return dates.
On this page
Professional Tax
States that levy Professional Tax, and those that do not. Each page gives the slabs and dates in force.
36 states and union territories
What it is
States may tax professions, trades, callings and employments under article 276 of the Constitution. The total cannot exceed ₹2,500 for a person in a year, so most slabs top out at ₹200 a month, with a higher amount in one month to reach the cap.
An employer usually needs a registration certificate, to deduct and pay its employees' tax, and an enrolment certificate, for the tax on the business itself. The names and forms differ by state.
The employer deducts tax from each employee's salary at the state's slab and pays it by the due date. States set their own return periods: monthly, quarterly or annual.
Some states and most union territories do not levy Professional Tax. In those, nothing is deducted from salary.
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