Professional Tax in India — state-wise slabs (MH, KA, TN, WB, GJ, AP)

Quick frame: Professional Tax (PT) is deducted by your employer every month and remitted to the state government. The Constitution caps it at ₹2,500 per person per year. But within that cap, every state writes its own slab. Salaried employees in Maharashtra pay ₹200/month; in Tamil Nadu it is ₹1,250 every six months. Some states (like Delhi, UP, Haryana) do not levy PT at all.

States that levy PT (2025-26)

State	Annual PT (max)	Frequency
Maharashtra	₹2,500	Monthly (₹200 × 12, ₹300 in Feb)
Karnataka	₹2,400	Monthly (₹200)
Tamil Nadu	₹2,500	Half-yearly (₹1,250)
West Bengal	₹2,496	Monthly (₹208)
Gujarat	₹2,400	Monthly (₹200)
Andhra / Telangana	₹2,500	Monthly
Kerala	₹2,500	Half-yearly
Odisha, Assam, Tripura, MP, Sikkim, Meghalaya, Punjab	varies	varies

States that do NOT levy PT

Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan, Chhattisgarh, J&K, Himachal, Goa, A&N — your salary slip will not have a PT line.

Common slabs (Maharashtra example)

• Salary up to ₹7,500/month → no PT
• ₹7,501 – ₹10,000 → ₹175/month (men), exempt for women
• Above ₹10,000 → ₹200/month (₹300 in February)

Use the Professional Tax Calculator — pick your state, enter monthly salary, and it returns the exact deduction.

Is PT deductible?

Yes — under the old regime, PT paid is fully deductible from salary income (Section 16(iii)). Under the new regime (post-FY24), PT is not deductible. Most state employers still deduct it because it is a state law obligation, separate from income tax.

FAQ

Q. Why is PT capped at ₹2,500? A. Article 276 of the Constitution caps any state professions tax at ₹2,500 per person per annum. States cannot exceed this regardless of income.

Q. Do freelancers pay professional tax? A. Yes — self-employed professionals (doctors, lawyers, CAs, consultants) registered in PT-levying states pay an annual flat amount, often ₹2,500. Register via the state's commercial taxes portal.

Q. I work remotely from Pune for a Bengaluru employer — which state's PT? A. PT is based on the employer's registered office. If the employer is registered in Karnataka, KA PT applies. Some companies register branches in multiple states for compliance.