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Professional tax: what your State deducts from your salary

Your State and salary in: the professional tax deducted, your slab, the due date and whether you are exempt — every slab dated and sourced.

Professional tax calculator

Your State and monthly salary in — what is deducted, when, and whether you are exempt

State you work in

Where you work, not where your company is registered.

Gross monthly salary (₹)

The gross on your payslip, before any deductions.

Do any of these apply to you?

Exemptions differ by State. The result says whether yours is recognised.

Karnataka slabs, due dates and portal

Deducted from your salary each month

₹200

₹2,500 a year in Karnataka. Your slab: ₹25,000 and above (monthly salary).

How it comes out of your pay

Every month except February₹200
February₹300
Total for the year₹2,500

When your employer must pay it

A monthly statement, with proof of payment, within 20 days of the end of each month (s.6A), and an annual return within 60 days of the end of the year (s.6).

Where this comes from

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. Slabs as of 2025-04-01. Full Karnataka rules

Show the working

1Gross monthly salary₹50,000
2Slab (Karnataka, as of 2025-04-01)₹25,000 and above
3Tax for the month₹200
4Every month except February₹200
5February₹300
6Total for the year₹2,500

The same ₹50,000 a month in each State

Professional tax at this monthly salary in every State covered here
State	Slab	Deducted	Per year
Karnataka	₹25,000 and above	₹200 every month except february, ₹300 february	₹2,500
Maharashtra	Above ₹10,000	₹200 every month except february, ₹300 february	₹2,500
Tamil Nadu	₹75,001 and above	₹1,250 august salary, ₹1,250 january salary	₹2,500
Assam	₹25,000 and more	₹208 every month	₹2,496
Gujarat	More than ₹12,000	₹200 every month	₹2,400
Telangana	Above ₹20,000	₹200 every month	₹2,400
Jharkhand	₹5,00,001 to ₹8,00,000	₹1,800 for the year — charged monthly, deposited quarterly	₹1,800

Before any exemption. Tamil Nadu shows Greater Chennai Corporation's rates. Maharashtra is shown for a man.

Quick Answer

What is professional tax, and how much will I pay?

Professional tax is a small State tax on employment. Your employer deducts it from your salary — usually ₹200 a month, ₹300 in February in some States — and pays the State you work in. The Constitution caps it at ₹2,500 a year.

Key takeaways

→No one pays more than ₹2,500 a year in a State (Article 276(2)).
→The State where you work decides, not where your employer is registered.
→Most States collect monthly; Tamil Nadu twice a year, from August and January pay.
→It reduces taxable salary only under the old income-tax regime.
→Your employer owes it to the State — in several States whether or not it deducted.

What professional tax is, and why every State is different

Article 276 of the Constitution lets a State tax “professions, trades, callings and employments” — one of the few direct taxes a State can levy on individuals. It gives States, and in Tamil Nadu and Kerala their towns and panchayats, a small revenue of their own, and salaried employment is the largest thing it reaches.

Because the power belongs to each State, there is no national slab. Every State that levies it has its own Act, rates, due dates, penalties and exemptions; some do not levy it on salaried employees at all. So two States can treat an identical salary differently — not in the maximum, but in where the tax starts, how it is spread across the year, and who escapes it.

The ceiling is uniform. Article 276(2), as raised in 1988, caps the total one person pays a State at ₹2,500a year. Hence the familiar figures: ₹200 a month makes ₹2,400, a February ₹300 makes ₹2,500, and Assam's ₹208 makes ₹2,496.

Professional tax slab by State, at three salaries

The same salary through each State. At ₹15,000 a month the answers run from nothing to the full amount; by ₹50,000 most States are in their top band. Annual, before exemptions:

Annual professional tax at three monthly salaries, by State
State	₹15,000 a month	₹22,000 a month	₹50,000 a month
Karnataka	Nil	Nil	₹2,500
Maharashtra (men)	₹2,500	₹2,500	₹2,500
Maharashtra (women)	Nil	Nil	₹2,500
Telangana	Nil	₹2,400	₹2,400
Tamil Nadu	₹2,500	₹2,500	₹2,500
Gujarat	₹2,400	₹2,400	₹2,400
Assam	Nil	₹2,160	₹2,496
Jharkhand	Nil	Nil	₹1,800

Tamil Nadu (Chennai rates) measures income per half-year, so even ₹15,000 a month is in its top band. Jharkhand measures it per year, which is why it charges less in the middle.

Annual professional tax at ₹50,000 a month, by State

Before exemptions. Maharashtra for a man; Tamil Nadu at Chennai rates.

Above the top threshold the ceiling takes over, so most bars match; ₹2,400 versus ₹2,500 is one February deduction. Jharkhand grades its bands on annual income.

States with no professional tax

Published lists of States without professional tax disagree, and some name States that do levy it. A State with no tax has no page saying so, so here is what checking each commonly named State turned up. Most are not known to levy it on salaried employees; Punjab does, under another name, and Odisha has moved to repeal it.

States and Union Territories commonly said to have no professional tax, and what was found
State or UT	What checking found
Punjab	Levies it, as the Punjab State Development Tax: ₹200 a month on employees who pay income tax. Source
Odisha	Its tax department lists a 2026 ordinance repealing professional tax; the text, start date and whether an Act replaced it could not be confirmed. Source
Goa	A 2009 Bill to levy it is on the Goa budget site; whether it became law could not be confirmed. Source
Delhi, Haryana, Uttar Pradesh, Rajasthan, Himachal Pradesh, Uttarakhand, Chandigarh, Arunachal Pradesh	No professional tax Act found; no official source confirms the negative.

Professional tax deduction from salary: who deducts it and who deposits it

For a salaried employee it is an employer process: register, deduct, deposit, file. You see one line on each payslip and a yearly total on Form 16.

The risk sits with the employer. The Karnataka, Maharashtra, Telangana and Jharkhand Acts make it liable for the tax whether or not it deducted, so an employer that forgot cannot recover interest or penalty from your salary.

Who deducts and deposits professional tax, by situation
Your situation	Who deducts	Who deposits	What you need
Salaried, one employer	Employer, from salary	Employer, under its registration	Nothing — check your payslip
Salaried, two employers at once	One employer, or you	Whoever is enrolled	In some States, a certificate to one employer and your own enrolment
Self-employed or a professional	Nobody	You, once a year (or half-year)	An enrolment certificate from the State
Changed jobs during the year	Each employer for its months	Each employer	Nothing, unless both deducted for the same month

Professional tax due date and return filing, State by State

Most States collect monthly. Jharkhand charges monthly but has employers deposit quarterly; Tamil Nadu takes a larger amount twice a year, so up to ₹1,250 lands in one August or January payslip. Employers' returns follow the same rhythm, and in Maharashtra and Gujarat the employer's size decides which.

Professional tax payment frequency and due dates by State
State	How often the employer pays	Employer deadline	Self-employed
Karnataka	Monthly, plus an annual return	By the 20th of the next month	Before 30 April
Maharashtra	Monthly or annual, by the size of the employer's bill	Monthly or annual; March and annual returns by 15 March	By 31 March
Telangana	Monthly	By the 10th of the next month	Before 30 June
Tamil Nadu	Half-yearly (August and January salary)	By 30 September and 31 March	Before 30 September and 31 March
Gujarat	Monthly (more than 20 employees) or quarterly	Within 15 days of the month or quarter	Before 30 September
Assam	Monthly, or quarterly / half-yearly / annual on application	By the last day of the next month	Before 30 September
Jharkhand	Quarterly, within 15 days of the quarter's end	15 July, 15 October, 15 January, 15 April	Before 30 June

Professional tax payment online

With one employer, your employer pays. Otherwise, each State runs its own portal and the steps are the same:

1Check that you need to pay it yourself. With one employer, the employer deducts and pays. You pay only if self-employed, a professional, or enrolled for a second job.
2Open your State's official portal. Use the portal of the State where you work, from the table below. There is no national portal.
3Enrol once. Obtain an enrolment certificate and note its number. Maharashtra has also allowed payment by PAN without logging in.
4Choose the period and amount. Select the year or half-year and your slab amount, which the calculator above gives.
5Pay and keep the receipt. Pay through the portal's gateway and download the challan or e-receipt. It is your proof of payment.

Official professional tax payment and registration portals by State
State	Pay	Register or enrol
Karnataka	Karnataka Commercial Taxes e-payment	Karnataka professional tax portal (E-Prerana)
Maharashtra	Maharashtra GST Department — Pay your taxes (PTRC / PTEC)	Maharashtra GST Department — PTRC / PTEC registration
Telangana	Telangana profession tax e-payment and e-receipt	Telangana profession tax registration
Tamil Nadu	Greater Chennai Corporation profession tax notice (payment by NEFT)	Tamil Nadu urban local bodies e-pay portal
Gujarat	Gujarat Commercial Tax portal (payment after login)	Gujarat — Professional Tax Registration for Employers
Assam	Assam Commissioner of Taxes — e-return and e-payment	Assam profession tax e-registration
Jharkhand	Jharkhand Commercial Taxes e-payment	Jharkhand e-Seva — JPT registration

Professional tax registration: does an individual need it?

The Acts use two words. An employer holds a registration certificate to deduct and deposit for staff; an individual paying for themselves holds an enrolment certificate. With one salaried job you need neither.

You enrol if self-employed, a professional, or holding two salaried jobs — Maharashtra, Telangana and Jharkhand let such an employee give one employer a certificate and pay directly. In Karnataka since April 2026, an enrolled person who has paid is treated as having filed their return.

Who is exempt from professional tax

Seniors are exempt from 60 in one State, from 65 in others, below an income limit in one, and nowhere else found. “Not found” means absent from the Act and notifications checked, not proved not to exist.

Professional tax exemptions by category and State
Category	Karnataka	Maharashtra	Telangana	Tamil Nadu	Gujarat	Assam	Jharkhand
Senior citizens	From 60	From 65	Not found	Not found	From 65	Above 60, income up to ₹5,00,000	Not found
Persons with disability	Yes	Yes	Yes	Yes	Yes	Not found	Not found
Parents of a child with disability	Not found	Yes	Not found	Not found	Not found	Not found	Not found
Armed forces	Yes	Yes	Not found	Yes	Yes	Yes	Yes

Penalty and interest for late payment

These fall on the employer, which cannot pass them on to you. Interest on ₹2,500paid three months late, beside each State's penalty:

Professional tax interest and penalty for late payment, by State
State	Interest	Interest on ₹2,500, 3 months late	Penalty
Karnataka	1.5% a month	₹113	10% of the tax
Maharashtra	1.25% / 1.5% / 2% a month, stepped	₹106	10% of the tax
Telangana	2% a month	₹150	25% to 50%
Tamil Nadu	1% a month	₹75	Interest only for lateness
Gujarat	1% a month	₹75	Up to 50%
Assam	2% a month	₹150	50% to 200%
Jharkhand	2% a month	₹150	15% to 25%

Professional tax and income tax: old regime and new regime

Section 19(1) of the Income-tax Act 2025 deducts the entire amount paid as a tax on employment from salary income. Section 202(2) removes that deduction under the default new regime, so it helps only if you choose the old regime.

The effect is small: at ₹2,500 a year and a 30% rate, ₹750 plus cess. It rarely decides the regime choice. The in-hand salary calculator includes it automatically when it compares the two regimes.

If your employer deducts professional tax but does not deposit it

The deduction on your payslip and the deposit with the State are separate acts, and only the first is visible to you. If the second is missed, the employer is exposed, not you. Keep your payslips and Form 16, ask payroll in writing for the challans, and if none appear, write to the State's professional tax office.

Check most carefully when leaving: a final settlement that deducts professional tax for months after your last day, or twice for one month, is worth querying before you sign it off.

Professional tax in your State

KarnatakaTop band ₹200 a month · as of 1 April 2025 MaharashtraTop band ₹200 a month · as of 1 April 2023 TelanganaTop band ₹200 a month · as of 6 February 2013 Tamil NaduTop band ₹1,250 a half-year · as of 1 October 2024 GujaratTop band ₹200 a month · as of 1 April 2022 AssamTop band ₹208 a month · as of 2 April 2025 JharkhandTop band ₹2,500 a month · as of 30 January 2012

Not covered here: Andhra Pradesh, West Bengal, Kerala, Bihar, Madhya Pradesh, Punjab, Odisha. Their current rules could not be verified from the State's own sources, so ask the State's commercial taxes department.

Professional tax: questions people ask

What is professional tax?

A State tax on employment, professions and trades, allowed by Article 276 of the Constitution. Each State that levies it has its own Act and slabs, so the amount depends on where you work, and Article 276(2) caps it at ₹2,500 a year per person. Employers deduct it from salary and pay the State.

How much professional tax is deducted from salary?

At an ordinary salary, ₹200 a month in most States that levy it — ₹2,400 a year, or ₹2,500 where February is ₹300. Lower salaries pay less or nothing: among the monthly States here the tax starts anywhere from just above ₹7,500 a month to ₹25,000. Several States levy none.

What is the professional tax due date?

It depends on the State. Most employers pay monthly, between the 10th and the last day of the following month; Jharkhand's pay quarterly and Tamil Nadu's twice a year. Self-employed people pay once a year — 30 April in Karnataka, 30 June in Telangana and Jharkhand, 30 September in Gujarat and Assam, 31 March in Maharashtra.

Can I claim professional tax as a deduction in my income tax return?

Only under the old tax regime. Section 19(1) of the Income-tax Act 2025 deducts the entire amount paid as a tax on employment from salary; section 202(2) removes that deduction under the default new regime. Your Form 16 shows the amount either way.

Do I need professional tax registration as a salaried employee?

No. With one employer you need neither registration nor enrolment — the employer's registration covers you. Registration is for employers; enrolment is for the self-employed, professionals, and employees with a second employer who choose to pay directly.

What happens if my employer deducts professional tax but does not deposit it?

The liability sits with the employer. In Karnataka, Maharashtra, Telangana and Jharkhand the Act makes the employer liable whether or not it deducted, with interest and penalty against it. Keep your payslips, ask payroll for the challans covering your months, and if none appear, raise it with the State's professional tax office.

Which States do not have professional tax?

Delhi, Haryana, Uttar Pradesh, Rajasthan, Himachal Pradesh, Uttarakhand, Chandigarh and Arunachal Pradesh are not known to levy it on salaried employees, though no official source confirms the negative. Punjab is often wrongly listed — it charges ₹200 a month as the State Development Tax. Odisha has moved to repeal its tax.

Is professional tax deducted during the notice period or after a layoff?

During notice you are still employed, so the normal deduction continues. After your last day there is no salary and no tax for months you were not employed. Some States go further: Gujarat cuts the last month proportionately, and nothing is due for a year with 120 days of employment or fewer in Karnataka, or fewer than 120 in Jharkhand.

Sources for the figures on this page

Constitutional ceiling on the total professional tax payable by one person in a State, per year
Constitution of India, Article 276(2), as amended by the Constitution (Sixtieth Amendment) Act, 1988. The Statement of Objects and Reasons records that clause (2) previously capped the tax at "two hundred and fifty rupees per annum" and that it was "accordingly proposed to amend clause (2) of article 276 of the Constitution to increase the ceiling of profession tax from two hundred and fifty rupees per annum to two thousand and five hundred rupees per annum", omitting the then-existing proviso as no longer relevant. The levy itself is imposed by each State under Article 276(1) through its own Act, so the slabs differ by State and no national slab table exists.
View sourceChecked 2026-10-14
Income-tax treatment of professional tax paid
Income-tax Act 2025, s.19(1) ("Deductions from salaries"), Table Sl. No. 1: "Sum paid by the assessee as a tax on employment as per article 276(2) of the Constitution, leviable by or under any law" — deduction: "Entire amount" (incometaxindia.gov.in, section 19 page, 2026). s.202(2)(a)(iv): for the new tax regime under s.202(1), total income is computed "without any exemption or deduction under ... section 19(1) (Table: Sl. No. 1)" (Gazette of India, Act 30 of 2025). The Income-tax Act 2025 applies from the tax year beginning 1 April 2026.
View sourceChecked 2026-11-01
Karnataka: slab table, as of 2025-04-01
Karnataka Act 14 of 2023, Schedule entry 1: "Salary or wage earners whose salary or wage or both, as the case may be, for a month is Rs. 25,000-00 and above | Rs. 200-00 per month"; Karnataka Act 33 of 2025, s.2: "(i) Rs.200-00 per month (except for the month of February); (ii) Rs.300-00 for the month of February", in force from 1 April 2025. Karnataka Act 22 of 2026 amended only s.10 (returns of enrolled persons), not the rates. The consolidated Act on the same site still shows the pre-2023 ₹15,000 threshold and is out of date.
View sourceChecked 2026-11-01
Maharashtra: slab table, as of 2023-04-01
Rate Schedules under the Profession Tax Act, 1975, "1/4/2023 onwards": men — "(a) do not exceed rupees seven thousand five hundred; Nil. (b) exceed rupees seven thousand five hundred but do not exceed rupees ten thousand; one hundred seventy-five per month. (c) exceed rupees ten thousand; two thousand five hundred per annum ... two hundred per month except for the month of February; three hundred for the month of February"; women — "(a) do not exceed rupees twenty-five thousand; Nil. (b) exceed rupees twenty-five thousand; two thousand five hundred per annum", paid the same way. Read on an archived copy (12 March 2026) of mahagst.gov.in, which could not be reached directly.
View sourceChecked 2026-11-01
Telangana: slab table, as of 2013-02-06
Telangana Commercial Taxes Department, First Schedule ("As amended upto date"): "1 Salary and wage earners whose monthly salaries or wages in Rs: (i) Up to 15,000 Nil (ii) From 15,001 to 20,000 150 PM (iii) Above 20,000 200 PM". There is no February top-up, so the top band pays ₹2,400 a year.
View sourceChecked 2026-11-01
Tamil Nadu: slab table, as of 2024-10-01
Greater Chennai Corporation press release R.D. PT C.No/3555/2026 dated 4 August 2026, half-yearly profession tax "w.e.f. II/2024-2025": up to ₹21,000 nil; ₹21,001–30,000 ₹180; ₹30,001–45,000 ₹425; ₹45,001–60,000 ₹930; ₹60,001–75,000 ₹1,025; ₹75,001 and above ₹1,250. Rule 275(2), Tamil Nadu Urban Local Bodies Rules 2023, default table: nil / ₹135 / ₹315 / ₹690 / ₹1,025 / ₹1,250 on the same bands.
View sourceChecked 2026-11-01
Gujarat: slab table, as of 2022-04-01
Gujarat Commercial Tax Department, Rate of Profession Tax: "Salary and Wages earners ... whose monthly salaries or wages are (i) Up to 12,000/- (i) Zero (ii) More than 12,000/- (ii) 200/- per month [Effective from 01/04/2022]" — the same for government and private employees. If employment ends part-way through a month, that month's tax is reduced proportionately (Explanation II).
View sourceChecked 2026-11-01
Assam: slab table, as of 2025-04-02
Notification eCF No.169350/124, Assam Gazette Extraordinary No.139, 2 April 2025: Entry 1 substituted — "(i) Up to Rs. 15,000.00 Nil (ii) Rs.15,001.00 or more but less than Rs.25,000.00 Rs. 180.00 per month (iii) Rs. 25,000.00 and more Rs. 208.00 per month". It replaced the 2014 entry (nil only up to ₹10,000, ₹150 from ₹10,001), which the department's own rate page and schedule PDF still show.
View sourceChecked 2026-11-01
Jharkhand: slab table, as of 2012-01-30
Jharkhand Gazette (Extraordinary), 1 February 2012, Schedule entry 1: "Salary and wage earners, such persons whose annual salaries or wages: (i) Upto Rs. 3,00,000/- Nil (ii) Range from Rs. 3,00,001/- to Rs. 5,00,000/- 1200/- PA (iii) Range from Rs. 5,00,001/- to Rs. 8,00,000/- 1800/- PA (iv) Range from Rs. 8,00,001/- to Rs. 10,00,000/- 2100/- PA (v) Above 10,00,000/- 2,500/- PA". Appointed day 30 January 2012 (S.O. 7 dated 29 June 2012). The only later amendment, S.O. 31 of 19 June 2020, added trader entries and left entry 1 unchanged. Read on archived copies of the Commercial Taxes Department site.
View sourceChecked 2026-11-01

Written and reviewed by Deepak Middha, Chartered Accountant (ICAI, India) and founder of LayoffNext.

Legal and tax positions last checked 1 November 2026Editorial standards

Deepak MiddhaFounder of LayoffNext

Founder of LayoffNext. Chartered Accountant and finance educator who builds free tools for people navigating layoffs.

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