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Professional tax — States and limits

Professional tax is a State tax on employment, capped at ₹2,500 a year by Article 276 of the Constitution. The employer deducts it from salary and pays the State.

  • Where it applies: Maharashtra, Karnataka, West Bengal, Andhra Pradesh, Telangana, Tamil Nadu, Kerala, Gujarat, Madhya Pradesh, Odisha, Assam, Meghalaya, Tripura, Sikkim, Mizoram, Manipur, Nagaland, Bihar, Jharkhand, Punjab and Puducherry, among others, each with its own slabs.
  • No professional tax: Rajasthan, Delhi, Haryana, Uttar Pradesh, Uttarakhand, Himachal Pradesh, Chandigarh, Goa and others.
  • Limit: ₹2,500 per person per year (Article 276(2)).
  • Employer: registers (PTRC in Maharashtra), deducts as per the slab on monthly salary, pays by the State's due date, and files returns. The establishment itself may also pay an enrolment tax (PTEC).

The HR desk's State rules fill the PT slabs for your State. Check them against the State's latest notification.

Last reviewed 17-10-2026. General information, not legal advice for a specific case. Check the latest Act, Rules and notifications of the appropriate government before acting.

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