Professional Tax (PT) is a state-level tax levied on income earned by salaried individuals, professionals, and businesses. It is imposed by individual state governments in India, and the rates and rules vary by state.
| Feature | Details |
|---|---|
| Applicable To | Salaried employees, self-employed professionals (doctors, CAs, etc.), traders |
| Collected By | State Government (via Municipal Corporations or other local authorities) |
| Deducted By | Employer (for salaried individuals) |
| Maximum Limit | ₹2,500 per annum (as per Article 276 of the Constitution of India) |
| Frequency | Monthly, Quarterly, or Annually (varies by state) |
Salaried Employees – Deducted monthly by employer from salary
Self-Employed Professionals – Must register and pay directly
Businesses – Must register and deduct PT from employees, and pay on behalf of the business
| State/UT | Professional Tax Applicability |
|---|---|
| Maharashtra | ✅ Yes |
| Karnataka | ✅ Yes |
| West Bengal | ✅ Yes |
| Tamil Nadu | ✅ Yes |
| Delhi, Haryana, UP | ❌ Not applicable |
Note: Not all states levy professional tax. Check your state-specific portal for exact rules and slabs.
| Monthly Salary Range | Monthly Tax Deduction |
|---|---|
| Up to ₹7,500 (women exempt) | ₹0 |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 (₹300 in February) |
Register via your state commercial tax department portal
Obtain Professional Tax Registration Certificate (PTRC) and Professional Tax Enrollment Certificate (PTEC)
Apply for PTEC
File returns and pay tax as per slab
Monthly: By the 15th of the following month
Annual (some states allow this): Usually by 31st March
Late filing fees
Interest on due amount
Penalties (can vary by state, e.g., ₹5 per day in Maharashtra)
