- Professional Tax (PT) is a state tax on employment. The employer deducts it from salary and pays it to the state.
- The Constitution caps PT at ₹2,500 a year per person, so the monthly amount is at most around ₹200 to ₹208.
- Some states charge on monthly salary, some on half-yearly or yearly income, and several collect a higher amount in February.
What Professional Tax is
Professional Tax is levied by state governments under Article 276 of the Constitution on people earning from a profession, trade, calling or employment. For salaried staff, the employer deducts it from salary each month (or half-year, depending on the state) and deposits it with the state’s commercial tax or PT department. Employers usually need a PT registration in each state where they have staff.
Not every state levies it. Delhi, Uttar Pradesh, Haryana and Rajasthan, for example, do not charge Professional Tax on salaries.
Monthly slab states
Maharashtra
| Monthly salary | PT per month |
|---|---|
| Men: up to ₹7,500 | Nil |
| Men: ₹7,501 to ₹10,000 | ₹175 |
| Men: above ₹10,000 | ₹200 (₹300 in February) |
| Women: up to ₹25,000 | Nil |
| Women: above ₹25,000 | ₹200 (₹300 in February) |
Karnataka
| Monthly salary | PT per month |
|---|---|
| Up to ₹24,999 | Nil |
| ₹25,000 and above | ₹200 (₹300 in February) |
Telangana and Andhra Pradesh
| Monthly salary | PT per month |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 to ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
West Bengal
| Monthly salary | PT per month |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 to ₹15,000 | ₹110 |
| ₹15,001 to ₹25,000 | ₹130 |
| ₹25,001 to ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Gujarat
| Monthly salary | PT per month |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 and above | ₹200 |
Assam
| Monthly salary | PT per month |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 to ₹25,000 | ₹180 |
| Above ₹25,000 | ₹208 |
Half-yearly slab states
In these states, PT is charged on income for each half-year (April to September and October to March). Employers often deduct a sixth of the half-yearly amount each month.
Tamil Nadu
| Half-yearly income | PT per half-year |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 to ₹30,000 | ₹180 |
| ₹30,001 to ₹45,000 | ₹425 |
| ₹45,001 to ₹60,000 | ₹930 |
| ₹60,001 to ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
Kerala
| Half-yearly income | PT per half-year |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 to ₹17,999 | ₹120 |
| ₹18,000 to ₹29,999 | ₹180 |
| ₹30,000 to ₹44,999 | ₹300 |
| ₹45,000 to ₹59,999 | ₹450 |
| ₹60,000 to ₹74,999 | ₹600 |
| ₹75,000 to ₹99,999 | ₹750 |
| ₹1,00,000 to ₹1,24,999 | ₹1,000 |
| ₹1,25,000 and above | ₹1,250 |
Yearly slab states
Here the slab is chosen on yearly income, and the tax is collected monthly.
Madhya Pradesh
| Yearly income | PT per month |
|---|---|
| Up to ₹2,25,000 | Nil |
| ₹2,25,001 to ₹3,00,000 | ₹125 |
| ₹3,00,001 to ₹4,00,000 | ₹167 |
| Above ₹4,00,000 | ₹208 (₹212 in February) |
Odisha
| Yearly income | PT per month |
|---|---|
| Up to ₹1,60,000 | Nil |
| ₹1,60,001 to ₹3,00,000 | ₹125 |
| Above ₹3,00,000 | ₹200 (₹300 in February) |
Why February is different
States that cap PT at ₹2,500 a year collect ₹200 for eleven months and a higher amount in February so the year adds up: 11 × ₹200 + ₹300 = ₹2,500. Madhya Pradesh does the same with ₹208 for eleven months and ₹212 in February.
Worked examples
Pune, ₹30,000 a month (man): ₹200 a month, ₹300 in February = ₹2,500 a year.
Pune, ₹22,000 a month (woman): nil, because it is under ₹25,000.
Hyderabad, ₹18,000 a month: ₹150 a month.
Chennai, ₹30,000 a month: half-yearly income ₹1,80,000, so ₹1,250 a half-year, about ₹208 a month.
Employer responsibilities
- Register for PT in each state where you employ staff, if the state requires it.
- Deduct the right amount based on each person’s salary for the period, and their state of work.
- Pay it and file returns by the state’s due dates; these differ from state to state.
- Show PT as a separate line on the payslip. See what a salary slip should include.
Bihar, Jharkhand, Puducherry and several north-eastern states also levy Professional Tax; check their current slabs with the state department. Slabs change through state notifications, so verify them at the start of each financial year.
Professional Tax worked out for your state
Choose your state in StaffPrime, and PT is deducted from each payslip at the right slab, including February.
Published 2 November 2026 by the StaffPrime team. Slabs as in force for FY 2025-26. General information only, not legal or tax advice; confirm with your state’s Professional Tax department or your accountant.