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Professional Tax,State by State

Professional Tax is a state subject, so every state writes its own slabs, its own due dates and its own cadence. A payroll that runs across state lines carries all of them at once. This page maps the current slabs and remittance timelines in every state where PT applies.

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22States where PT applies
102Salary slabs mapped
3Deduction cadences
14States and UTs with no PT
01The Rates

Slabs and due dates, by state

Each card carries the governing act, the deduction cadence, the remittance due date and the full salary slab for that state. Search by state, or filter by how often the deduction runs.

Deduction frequency
22 of 22 states where Professional Tax applies

Andhra Pradesh

Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act

Monthly

Remittance due10th of following month

Andhra Pradesh Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=15000NIL
15001-20000150
>20000200

Assam

Assam Professions, Trades, Callings and Employments Taxation Act

Monthly

Remittance due28th of following month

Assam Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=10000NIL
10001-15000150
15001-25000180
>25000208

Bihar

Bihar State Tax on Professions, Trades, Callings and Employments Act

Annual

Remittance dueAnnual

Bihar Professional Tax slabs: Annual Income
SalaryPT Rate
<=300000NIL
300001-5000001000
500001-10000002000
>10000002500

Chhattisgarh

Chhattisgarh Vritti Kar Adhiniyam

Monthly

Remittance due15th of following month

Chhattisgarh Professional Tax slabs: Salary and Wages (Annual Equivalent)
SalaryPT Rate
<=100000NIL
100001-150000130
150001-200000150
>200000200

Gujarat

Gujarat State Tax on Professions, Traders, Callings and Employments Act

Monthly

Remittance due15th of following month

Gujarat Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=11999NIL
>=12000200

Jharkhand

Jharkhand State Tax on Professions, Trades, Callings and Employments Act

Annual

Remittance dueAnnual

Jharkhand Professional Tax slabs: Annual Income
SalaryPT Rate
<=300000NIL
300001-5000001200
500001-8000001800
800001-10000002100
>10000002500

Karnataka

Karnataka Tax on Professions, Trades, Callings and Employments Act

Monthly

Remittance due20th of following month

Karnataka Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=24999NIL
>25000200

Kerala

Kerala Panchayat Raj (Profession Tax) Rules

Half-Yearly

Remittance due31st Aug and 28th Feb

Kerala Professional Tax slabs: Half-Yearly Income
SalaryPT Rate
<=11999NIL
12000-17999120
18000-29999180
30000-44999300
45000-59999450
60000-74999600
75000-99999750
100000-1249991000
>=1250001250

Madhya Pradesh

Madhya Pradesh Vritti Kar Adhiniyam

Monthly

Remittance due10th of following month

Madhya Pradesh Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=18750NIL
18751-25000125
>25000208 (212 in March)

Maharashtra

Maharashtra State Tax on Professions, Trades, Callings and Employments Act

Monthly

Remittance due15th of following month

Salary and Wages for Men

Maharashtra Professional Tax slabs: Salary and Wages for Men
SalaryPT Rate
<=7500NIL
7501-10000175
>10000200 (300 in Feb)

Salary and Wages for Women

Maharashtra Professional Tax slabs: Salary and Wages for Women
SalaryPT Rate
<=25000NIL
>25000200 (300 in Feb)

Manipur

Manipur Professions, Trades, Callings and Employments Taxation Act

Monthly

Remittance due20th of following month

Manipur Professional Tax slabs: Salary and Wages (Annual Equivalent)
SalaryPT Rate
<=50000NIL
50001-75000100
75001-100000167
100001-125000200
>125000208 (212 in last month)

Meghalaya

Meghalaya Professions, Trades, Callings and Employments Taxation Act

Annual

Remittance dueAnnual

Meghalaya Professional Tax slabs: Annual Income
SalaryPT Rate
<=50000NIL
50001-75000200
75001-100000300
100001-150000500
150001-200000750
200001-2500001000
250001-3000001250
300001-3500001500
350001-4000001800
400001-4500002100
450001-5000002400
>5000002500

Mizoram

Mizoram Professions, Trades, Callings and Employments Taxation Act

Monthly

Remittance dueLast day of following month

Mizoram Professional Tax slabs: Salary and Wages (Annual Equivalent)
SalaryPT Rate
<=50000NIL
50001-75000100
75001-100000125
100001-125000150
>125000208 (212 in last month)

Nagaland

Nagaland Professions, Trades, Callings and Employments Taxation Act

Monthly

Remittance dueLast day of following month

Nagaland Professional Tax slabs: Salary and Wages (Annual Equivalent)
SalaryPT Rate
<=4000NIL
4001-500035
5001-700075
7001-9000110
9001-12000170
>12000208

Odisha

Odisha State Tax on Professions, Trades, Callings and Employments Act

Monthly

Remittance due15th of following month

Odisha Professional Tax slabs: Salary and Wages (Annual Equivalent)
SalaryPT Rate
<=160000NIL
160001-300000125
>300000200 (300 in Feb)

Puducherry

Puducherry Municipalities (Profession Tax) Rules

Half-Yearly

Remittance due30th Sep and 31st Mar

Puducherry Professional Tax slabs: Half-Yearly Income
SalaryPT Rate
<=15999NIL
16000-23999100
24000-35999250
36000-59999500
60000-74999700
>749991250

Punjab

Punjab State Development Tax Act

Monthly

Remittance dueLast day of following month

Punjab Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=25000NIL
>25000200

Sikkim

Sikkim Tax on Professions, Trades, Callings and Employments Act

Monthly

Remittance dueLast day of following month

Sikkim Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=20000NIL
20001-30000125
30001-40000150
>40000200

Tamil Nadu

Tamil Nadu Tax on Professions, Trades, Callings and Employments Act

Half-Yearly

Remittance due30th Sep and 31st Mar

Tamil Nadu Professional Tax slabs: Salary and Wages (Half-Yearly Equivalent)
SalaryPT Rate
<=21000NIL
21001-30000135
30001-45000315
45001-60000690
60001-750001025
>750001250

Telangana

Telangana Tax on Professions, Trades, Callings and Employments Act

Monthly

Remittance due10th of following month

Telangana Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=15000NIL
15001-20000150
>20000200

Tripura

Tripura Professions, Trades, Callings and Employments Taxation Act

Monthly

Remittance dueLast day of following month

Tripura Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=7500NIL
7501-10000150
10001-15000170
>15000208

West Bengal

West Bengal State Tax on Professions, Trades, Callings and Employments Act

Monthly

Remittance due21st of following month

West Bengal Professional Tax slabs: Salary and Wages
SalaryPT Rate
<=10000NIL
10001-15000110
15001-25000130
25001-40000150
>40000200

How to read these rates

Slab boundaries are stated in the same terms as each state notification: monthly salary for monthly deductions, half-yearly income where the state assesses half-yearly, and annual income where it assesses annually. Rates are in rupees per deduction cycle. Maharashtra publishes separate slabs for men and women, shown separately here.

This page is published for general guidance and does not constitute legal or tax advice. Slabs and dates change through state notifications, and applicability depends on your registration and establishment footprint. Please confirm your specific obligations with your advisor or with our team before you act on any figure shown here.

02Where It Does Not Apply

14 jurisdictions, no PT

These states and union territories have not enacted a Professional Tax levy. Employees based here carry no PT deduction, which is exactly the kind of state-line detail a multi-state payroll has to get right every month.

Andaman and Nicobar IslandsArunachal PradeshChandigarhDadra and Nagar Haveli and Daman and DiuDelhiGoaHaryanaHimachal PradeshJammu and KashmirLadakhLakshadweepRajasthanUttar PradeshUttarakhand
03The Wider Picture

PT is one line on the register

Professional Tax sits alongside PF, ESI, LWF and the state Shops and Establishments Acts on the same statutory register. These pages map the rest of it.

01

Compliance Calendar

Every statutory due date across EPFO, ESIC, PT, LWF and the Shops and Establishments Acts, mapped month by month.

View the calendar02

Labour Welfare Fund

State-wise LWF contributions, headcount thresholds, frequencies and due dates, side by side in one comparison.

Compare LWF rules03

Compliance Management

The service behind these pages: payroll, labour and vendor compliance run end to end, with 99% compliance achievement.

Explore the service
04Talk To Us

Knowing the slab is the easy part

The work is applying the right slab to the right employee in the right state, every cycle, and remitting it on the date that state expects. That is the part we run inside managed payroll for 1,000+ clients.

  • 99% accuracy across payroll and statutory deductions, including state-wise PT
  • Multi-state registrations, returns and remittances handled under one owner
  • Slab changes tracked from state notifications and applied before the next cycle
  • 6M+ payslips generated every year with the deduction evidence to match

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Professional Tax Rates by State in India | MYND Integrated Solutions