Professional Tax in India: State-Wise Rates and Due Dates
Professional tax is a state-level tax levied on individuals earning income from salary, profession, trade, or calling. It is governed by Article 276 of the Constitution of India, which caps the maximum professional tax at ₹2,500 per annum. Not all states levy professional tax, and the rates and slabs vary significantly.
States That Levy Professional Tax
Professional tax is currently levied by the following states and union territories: Maharashtra, Karnataka, West Bengal, Andhra Pradesh, Telangana, Tamil Nadu, Gujarat, Madhya Pradesh, Kerala, Assam, Meghalaya, Odisha, Tripura, Jharkhand, Bihar, Sikkim, and Manipur.
State-Wise Professional Tax Rates (2025)
| State | Monthly Salary Slab | Tax per Month | Max Annual |
|---|---|---|---|
| Maharashtra | Up to ₹7,500: Nil; ₹7,501–₹10,000: ₹175; >₹10,000: ₹200 (₹300 in Feb) | ₹200 | ₹2,500 |
| Karnataka | Up to ₹15,000: Nil; ₹15,001–₹25,000: ₹200; >₹25,000: ₹200 | ₹200 | ₹2,400 |
| West Bengal | Up to ₹10,000: Nil; ₹10,001–₹15,000: ₹110; ₹15,001–₹25,000: ₹130; >₹25,000: ₹200 | ₹200 | ₹2,500 |
| Telangana | Up to ₹15,000: Nil; ₹15,001–₹20,000: ₹150; >₹20,000: ₹200 | ₹200 | ₹2,500 |
| Andhra Pradesh | Up to ₹15,000: Nil; ₹15,001–₹20,000: ₹150; >₹20,000: ₹200 | ₹200 | ₹2,500 |
| Gujarat | Up to ₹5,999: Nil; ₹6,000–₹8,999: ₹80; ₹9,000–₹11,999: ₹150; >₹12,000: ₹200 | ₹200 | ₹2,500 |
| Tamil Nadu | Up to ₹21,000: Nil; ₹21,001–₹30,000: ₹135; >₹30,000: ₹208 | ₹208 | ₹2,500 |
Employer Obligations
Employers in states that levy professional tax have specific responsibilities:
- Registration: Obtain a Professional Tax Registration Certificate (PTRC) and Professional Tax Enrolment Certificate (PTEC) from the state authority
- Deduction: Deduct professional tax from employee salaries each month based on applicable slabs
- Deposit: Deposit the collected tax with the state government within the prescribed due date
- Return filing: File periodic returns (monthly or annual depending on the state and amount)
Due Dates for Professional Tax Payment
- Maharashtra: Monthly by the last day of the month for salary deductions; PTEC holders pay annually by 30 June
- Karnataka: Monthly by the 20th of the following month
- West Bengal: Monthly by the 21st of the following month
- Gujarat: Monthly or quarterly depending on liability amount
- Tamil Nadu: Half-yearly by 30 September and 31 March
Penalties for Non-Compliance
- Late payment interest ranges from 1% to 2% per month depending on the state
- Non-registration penalties can be up to 3 times the tax amount in some states
- Professional tax is deductible under Section 16 of the Income Tax Act, so non-deduction also impacts employees
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