Professional Tax (PT) is a tax on professions, trades, callings and employment, levied by State Governments under Article 276 of the Constitution. The total PT payable by a person cannot exceed ₹2,500 per year.
Employers in states that levy PT must register, deduct PT from employees' salaries according to the state's slabs, deposit it by the due date and file returns. Slabs, exemptions, due dates and filing frequency differ from state to state, and some states do not levy PT at all.
Key states shown below. We cover every state and Union Territory, contact us for detailed slabs for your locations.
| State | PT levied | Payment periodicity | Maximum / key notes |
|---|---|---|---|
| Tamil Nadu | Yes | Half-yearly | Up to ₹2,500 a year |
| Karnataka | Yes | Monthly, by the 20th | Exemption for wages up to ₹25,000 a month (from April 2025); ₹2,400 a year |
| Maharashtra | Yes | Monthly (annual if liability up to ₹50,000) | ₹2,500 a year |
| Gujarat | Yes | Monthly, by the 15th | ₹2,400 a year |
| Telangana | Yes | Monthly, by the 10th | ₹2,400 a year |
| Andhra Pradesh | Yes | Monthly, by the 10th | ₹2,400 a year |
| West Bengal | Yes | Monthly, by the 21st; annual return by 31 July | ₹2,400 a year |
| Delhi | No | - | Professional Tax not levied |
| Haryana | No | - | Professional Tax not levied |
| Uttar Pradesh | No | - | Professional Tax not levied |
Rates, slabs and dates are notified by the respective governments and change from time to time. This page is for general reference only, please verify against the latest notification, or ask our team for the current position for your establishment.
We apply the latest rates and due dates to every one of your establishments, so you never have to track notifications yourself.