Professional Tax Slabs State explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Professional tax is a state-level tax on salaries and professions, capped at ₹2,500 per year. Slabs differ by state.
How it works
- Levied by states on salaried employees and professionals
- Capped at ₹2,500 per person per year
- Employers deduct it (PTRC) and professionals pay it (PTEC)
States that levy PT
Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat, Andhra Pradesh, Telangana and several others levy PT; states like Delhi, Haryana, UP and Rajasthan do not.
Where to check slabs
Exact slabs are notified by each state; refer to the relevant state commercial-tax/PT portal for the current rates.
Frequently Asked Questions
What is the maximum professional tax?
₹2,500 per person per year — the constitutional cap.
Which states levy professional tax?
Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat and others; Delhi, Haryana, UP and Rajasthan do not.
What is PTEC and PTRC?
PTEC is for a business/professional to pay its own PT; PTRC is for employers to deduct PT from salaries.
Do PT slabs vary by state?
Yes — each state notifies its own slabs within the ₹2,500 cap.
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