Professional tax is capped at ₹2,500 a year by Article 276 of the Constitution, and each state sets its own slabs inside that cap. Most charge it monthly (Maharashtra, Karnataka, West Bengal, Gujarat, Telangana, Andhra Pradesh, Assam and others), some on annual income (Madhya Pradesh, Jharkhand, Bihar), and Tamil Nadu, Kerala and Puducherry through local bodies per half-year. Odisha repealed its profession tax from 1 April 2026. Delhi, Haryana, Uttar Pradesh and Rajasthan do not levy it.
State-wise professional tax table
Each row links to a page with the full slab table, registration, due dates, penalties and a worked example.
| State | Basis | Nil up to | Top rate |
|---|---|---|---|
| Maharashtra | Monthly | Men ₹7,500; women ₹25,000 | ₹200 (₹300 in February), ₹2,500 a year |
| Karnataka | Monthly | Below ₹25,000 | ₹200 (₹300 in February), ₹2,500 a year |
| West Bengal | Monthly | ₹10,000 | ₹200, ₹2,400 a year |
| Gujarat | Monthly | ₹12,000 | ₹200, ₹2,400 a year |
| Telangana | Monthly | ₹15,000 | ₹200, ₹2,400 a year |
| Andhra Pradesh | Monthly | ₹15,000 | ₹200, ₹2,400 a year |
| Tamil Nadu (Chennai) | Half-yearly | ₹21,000 a half-year | ₹1,250 a half-year, ₹2,500 a year |
| Kerala | Half-yearly | ₹11,999 a half-year | ₹1,250 a half-year, ₹2,500 a year |
| Madhya Pradesh | Annual | ₹2,25,000 a year | ₹2,500 a year |
| Assam | Monthly | ₹15,000 | ₹208, ₹2,496 a year |
| Puducherry | Half-yearly | ₹99,999 a half-year | ₹1,250 a half-year, ₹2,500 a year |
| Punjab (development tax) | Monthly | Income-tax payers only | ₹200, ₹2,400 a year |
| Tripura | Monthly | ₹7,500 | ₹208, ₹2,496 a year |
| Mizoram | Monthly | ₹5,000 | ₹208 or ₹2,500 a year |
| Nagaland | Monthly | Below ₹4,000 | ₹208, ₹2,496 a year |
| Jharkhand | Annual | ₹3,00,000 a year | ₹2,500 a year |
| Bihar | Annual | ₹3,00,000 a year | ₹2,500 a year, from September salary |
Tamil Nadu figures are Greater Chennai Corporation rates; other Tamil Nadu local bodies set their own within the same framework. Punjab's levy is the State Development Tax, ₹200 a month on income-tax payers.
States with no professional tax, and changes in 2026
- Odisha: the Odisha State Tax on Professions, Trades, Callings and Employment (Repeal) Ordinance, 2026, published on 21 April 2026, repealed the 2000 Act from 1 April 2026. Arrears and past assessments remain recoverable. An ordinance must be replaced by an Act to continue, so watch the Odisha Gazette.
- Delhi, Haryana, Uttar Pradesh and Rajasthan do not levy professional tax on salaries, so nothing is deducted for staff working there.
States that levy PT but are not in our table yet
- Meghalaya: Act 15 of 2022 deleted the Schedule and lets the State notify rates; we could not find the current rate notification on an official site.
- Sikkim: the official rate PDF has inconsistent band limits, so we have not reproduced it.
- Manipur: the Ninth Amendment Act, 2020 substituted the Schedule, but we could not find its commencement notification.
For these, check the state taxation portal before deducting, and do not rely on third-party tables, which often disagree with each other.
Monthly, annual and half-yearly: why it matters for payroll
- Monthly states test each month's salary. A raise changes PT from that month. Maharashtra and Karnataka collect ₹300 in February to reach ₹2,500.
- Annual states test the year's salary. Madhya Pradesh spreads it monthly with a different last instalment; Bihar deducts it all from September salary.
- Half-yearly local bodies (Tamil Nadu, Kerala, Puducherry) charge on six months' income, so the deduction appears in one or two months, not every month.
Worked example: one employee, five states
Take an employee earning ₹30,000 a month (₹3,60,000 a year) and see what each state deducts for 2026-27.
| State | How it is worked out | PT for the year |
|---|---|---|
| Maharashtra | ₹200 × 11 + ₹300 | ₹2,500 |
| West Bengal | ₹150 × 12 | ₹1,800 |
| Madhya Pradesh | ₹3,00,001 to ₹4,00,000 slab | ₹2,000 |
| Kerala | ₹1,80,000 a half-year: ₹1,250 × 2 | ₹2,500 |
| Bihar | ₹3,00,001 to ₹5,00,000 slab, from September salary | ₹1,000 |
The same salary attracts anything from ₹1,000 to ₹2,500, deducted on different schedules. That is why payroll for a multi-state team needs the state on every employee record.
Run PT across states automatically
Check take-home pay with the salary calculator, the employer and employee shares with the PF calculator and ESI calculator, and show every deduction clearly using the salary slip format. FundRaksha HR applies the right state professional tax with PF, ESI and TDS on every payroll run and produces the PT files, so a team spread across states does not need a separate spreadsheet for each.
Sources
- finance.odisha.gov.in/en/notification/tax-profession
- finance.odisha.gov.in/sites/default/files/2026-04/1496-LAW%20DEPTT..pdf
- megpns.gov.in/gazette/2022/09/27-09-22-X.pdf
- www.sikkimtax.gov.in/wp-content/uploads/Professional-Rate-of-tax2.pdf
- manipurgovtpress.nic.in/media/gazzete/EOG_431_06-03-2020.pdf
- www.mahagst.gov.in/public/uploads/menufiles/PT%20Rate%20Schedule%20updated%20upto%2031.03.
- ptax.karnataka.gov.in/faq
- comtax.wb.gov.in/Ptax-Schedule-New_(w.e.f._1-4-2014).pdf
- commercialtax.gujarat.gov.in/vatwebsite/download/schedule/Rate_of_Profession_Tax.pdf
- www.tgct.gov.in/tgportal/AllActs/APPT/APPTSchedule.aspx
- myprofessiontax.apct.gov.in/assets/pdfs/PT_Schedule.pdf
- chennaicorporation.gov.in/gcc/pdf/PT_Press_Release.pdf
- go.lsgkerala.gov.in/files/go20240627_37169.pdf
- mptax.mp.gov.in/mpvatweb/download/act/pdf/PT-Amendment-Act-2018.pdf
- tax.assam.gov.in/AssamTimsInfo/GST/FORMATS/No.%20139%20169350-124%20Dated%2001-04-25.pdf
- styandptg.py.gov.in/2017/May/EXTRAORDINARYPART-II/1/25-PART-II%20No%2025%20dated%2011-5-20
- taxation.punjab.gov.in/attachments/attachment0015236141020201602663756_punjab_state_develo
- taxes.tripura.gov.in/profession_notification
- zotax.nic.in/files/tax_schedules/Final%20Profession%20Tax%20Slab%202024.pdf
- nagalandtax.nic.in/docs/Public%20notice%20on%20P%20Tax%20.pdf
- ctax.jharkhand.gov.in/web/10231/professional-tax-acts
- www.biharcommercialtax.gov.in:7778/bweb/download/schedule/PT_Schedule.pdf
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.