Professional Tax Rates India 2026 – State Wise PT List
Professional Tax Rates India 2026 – State Wise PT List helps employees, payroll teams and employers understand where professional tax applies, how salary slabs work and why deductions differ between Indian states.
Estimate Your Monthly Professional Tax
Choose your employment state and monthly gross salary. The estimator calculates selected published monthly PT schedules and identifies situations requiring a local-authority check.
The calculation covers selected standard employee salary schedules. It does not assess every exemption, disability concession, special occupation, registration category or local-body rule. Unverified states return a verification message rather than an invented deduction.
Explore Professional Tax by State
Jump to the salary schedules and explanatory sections most relevant to your payroll location.
Professional Tax Rates India 2026 – State Wise PT List: State Reference
India does not impose one uniform professional tax on every employee. State legislation, local-body assessments and specific exemptions determine whether a deduction applies.
The following directory distinguishes jurisdictions with a professional-tax framework from places without a general salary PT levy. A stated maximum is not the amount payable by every employee. Salary bands, eligibility, assessment periods and exemptions still apply.
| State / UT | General position | Reference annual ceiling or treatment | Important note |
|---|---|---|---|
| Andhra Pradesh | PT applicable | Common salaried maximum ₹2,400 | Monthly salary slabs |
| Arunachal Pradesh | No general salary PT identified | Nil | Confirm local employment rules |
| Assam | PT applicable | Up to approximately ₹2,496 | Salary-band schedule |
| Bihar | PT framework applies | Up to ₹2,500 | Verify current income bands |
| Chhattisgarh | PT framework applies | Up to ₹2,500 | Verify current assessment rules |
| Goa | No general salary PT identified | Nil | Check applicable legislation |
| Gujarat | PT applicable | ₹2,400 | Monthly salary threshold |
| Haryana | No general salary PT | Nil | No standard PT salary deduction |
| Himachal Pradesh | No general salary PT | Nil | No standard PT salary deduction |
| Jharkhand | PT framework applies | Up to ₹2,500 | Check annual income bands |
| Karnataka | PT applicable | ₹2,500 | ₹25,000 monthly salary threshold |
| Kerala | PT applicable | ₹2,500 | Local-body, half-yearly assessment |
| Madhya Pradesh | PT applicable | Up to ₹2,500 | Annual income-based schedule |
| Maharashtra | PT applicable | ₹2,500 | Gender-specific exemption and February adjustment |
| Manipur | PT framework reported | Up to statutory ceiling | Verify operative schedule |
| Meghalaya | PT applicable | Up to statutory ceiling | Current schedule requires authority confirmation |
| Mizoram | PT applicable | Common maximum ₹2,496 | Multiple income bands |
| Nagaland | PT applicable | Common maximum ₹2,496 | Monthly salary bands |
| Odisha | Repealed from April 2026 | Nil after repeal | Do not apply outdated salary PT slabs |
| Punjab | Separate state development tax | Generally ₹2,400 where applicable | Do not confuse with ordinary PT schedules |
| Rajasthan | No general salary PT | Nil | No standard PT salary deduction |
| Sikkim | PT applicable | Common maximum ₹2,400 | Salary-based schedule |
| Tamil Nadu | PT applicable | ₹2,500 | Local-body rates; half-yearly |
| Telangana | PT applicable | ₹2,400 | Monthly salary slabs |
| Tripura | PT applicable | Common maximum ₹2,496 | Multiple salary bands |
| Uttar Pradesh | No general salary PT | Nil | No standard PT salary deduction |
| Uttarakhand | No general salary PT | Nil | No standard PT salary deduction |
| West Bengal | PT applicable | Up to approximately ₹2,496 | Revised schedule from October 2026 |
| Delhi | No general salary PT | Nil | No standard PT salary deduction |
| Chandigarh | No general salary PT identified | Nil | Confirm applicable rules |
| Puducherry | PT applicable | Up to ₹2,500 | Local assessment rules |
| Jammu and Kashmir | No general salary PT identified | Nil | Check current UT legislation |
| Ladakh | No general salary PT identified | Nil | Check current UT legislation |
| Lakshadweep | No general salary PT identified | Nil | Check applicable rules |
| Andaman and Nicobar Islands | No general salary PT identified | Nil | Check applicable rules |
| Dadra and Nagar Haveli and Daman and Diu | No general salary PT identified | Nil | Check applicable rules |
How Professional Tax Is Calculated
Professional tax is normally a fixed amount determined by the relevant salary band, not a universal percentage of salary.
| Stage | Method |
|---|---|
| Identify jurisdiction | Determine the state or local authority under whose professional-tax law the employment falls. |
| Determine assessment income | Use the statutory salary, wage or income definition for the relevant period. |
| Find applicable slab | Match income and employee eligibility to the effective rate schedule. |
| Apply exemptions | Account for qualifying statutory exemptions and special categories. |
| Calculate annual liability | Add applicable periodic deductions, observing the ₹2,500 constitutional ceiling. |
| Calculate salary after PT | Gross salary minus professional tax, before other deductions. |
For example, an employee in Telangana with ₹30,000 monthly gross salary ordinarily falls in the ₹200 monthly band. Twelve equal monthly deductions would total ₹2,400 annually. The result is different from the ₹2,500 annual ceiling used in some other states.
Professional tax should not be calculated as ₹2,500 divided by twelve for every employee. Some states have a special February or March deduction, while Kerala and Tamil Nadu generally operate on half-yearly assessments.
Maharashtra Professional Tax Rates 2026
Maharashtra uses monthly salary slabs and provides an important exemption for women employees earning up to ₹25,000 per month. The standard salary schedule also contains a February adjustment for employees in the highest applicable band.
| Monthly salary | Men | Women |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501–₹10,000 | ₹175 | Nil |
| ₹10,001–₹25,000 | ₹200; ₹300 in February | Nil |
| Above ₹25,000 | ₹200; ₹300 in February | ₹200; ₹300 in February |
For an employee in the highest band throughout the financial year, eleven months at ₹200 plus ₹300 in February produces ₹2,500. This is the annual statutory ceiling, not an extra February surcharge added on top of ₹2,500.
Employee categories outside the standard male/female schedule should be checked against applicable statutory exemption wording. Employers must also consider other qualifying exemptions, including those prescribed under Maharashtra law.
Explore the Maharashtra professional tax calculator for a dedicated state-focused reference.
Karnataka Professional Tax Rates 2026
Karnataka's salary threshold was increased to ₹25,000 per month with effect from April 2025. This distinction matters because older calculators may still show the previous ₹15,000 threshold.
| Monthly salary | Professional tax |
|---|---|
| Below ₹25,000 | Nil |
| ₹25,000 and above | ₹200 per month, ₹300 in February |
An employee earning ₹24,999 monthly gross salary is below the standard threshold. An employee earning exactly ₹25,000 falls within the taxable band, subject to any applicable statutory exemption.
For twelve months in the taxable band, the standard annual amount is ₹2,500. Employers should distinguish the employee deduction from their own registration and enrolment responsibilities.
See the Karnataka professional tax calculator for a focused explanation. The Karnataka Professional Tax portal provides an official starting point for compliance checks.
Telangana and Andhra Pradesh PT Salary Slabs
Telangana has a straightforward monthly employee schedule. Salary up to ₹15,000 is generally outside the standard PT deduction, while higher bands attract fixed monthly amounts.
| Gross monthly salary | PT deduction |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001–₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
For example, ₹18,000 monthly salary corresponds to ₹150 PT, or ₹1,800 over twelve identical months. A salary above ₹20,000 normally produces ₹2,400 for a complete year.
Andhra Pradesh also uses monthly salary bands, commonly showing nil up to ₹15,000, ₹150 between ₹15,001 and ₹20,000, and ₹200 above ₹20,000. Confirm the current Andhra Pradesh schedule and any specific employee relief before final payroll processing.
Use the professional tax calculator for a wider payroll context and the salary after PF and tax calculator to understand additional deductions.
West Bengal Professional Tax Rates 2026
West Bengal's professional-tax schedule changed from October 2026. Consequently, a payroll calculation for September 2026 may differ from one for October 2026 even when salary remains unchanged.
| Monthly gross salary | PT |
|---|---|
| Up to ₹20,000 | Nil |
| ₹20,001–₹30,000 | ₹100 |
| ₹30,001–₹50,000 | ₹140 |
| ₹50,001–₹1,00,000 | ₹170 |
| Above ₹1,00,000 | ₹208 |
For April through September 2026, the previous schedule generally used nil up to ₹10,000, then ₹110, ₹130, ₹150 and ₹200 across the successive higher salary bands. Employers should apply the schedule legally effective for each month rather than retroactively using October's rates for the whole year.
Confirm the notification and implementation details using the West Bengal Profession Tax portal. The West Bengal professional tax calculator provides additional state context.
Gujarat Professional Tax
Gujarat's commonly applicable employee salary schedule exempts monthly salary up to ₹12,000. Above ₹12,000, the standard deduction is ₹200 monthly, giving ₹2,400 for twelve qualifying months.
A salary of exactly ₹12,000 should not automatically be treated as taxable. Payroll software must distinguish “above ₹12,000” from “₹12,000 and above” because boundary conditions can change the result.
Professional tax is separate from income-tax TDS and labour welfare fund contributions. Each must be calculated under its own rules.
Tamil Nadu and Kerala Professional Tax
Tamil Nadu professional tax is administered through local bodies, including municipal corporations and municipalities. Rates can differ by local jurisdiction, and the relevant income measure is generally half-yearly rather than monthly.
Greater Chennai Corporation provides a useful example, but its schedule should not be presented as the automatic rate for every employee in Tamil Nadu.
| Half-yearly income | PT per half-year |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001–₹30,000 | ₹180 |
| ₹30,001–₹45,000 | ₹425 |
| ₹45,001–₹60,000 | ₹930 |
| ₹60,001–₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
For example, an employee whose half-yearly assessable income exceeds ₹75,000 may fall in a ₹1,250 half-yearly band in Chennai. Two identical half-year assessments would total ₹2,500.
Kerala Half-Yearly Professional Tax
Kerala also uses local-authority professional tax assessments. Many schedules have half-yearly bands with a maximum of ₹1,250 per assessment period, subject to the constitutional annual ceiling.
Do not simply multiply one month's gross salary by six without checking whether the employee worked throughout the period, received irregular earnings or qualifies for an exemption.
Local governments may specify assessment, demand and remittance procedures. Employees and employers should use the relevant municipality, corporation or panchayat's operative schedule rather than a generic statewide monthly amount.
States Without General Professional Tax
Several Indian states do not impose a general professional-tax deduction on ordinary salaried employees. Delhi, Haryana, Uttar Pradesh, Rajasthan, Himachal Pradesh and Uttarakhand are common examples.
Odisha is a particularly important 2026 case because its professional-tax law was repealed with effect from April 2026. Employers should not continue using historical Odisha PT salary slabs for periods after the repeal.
A zero professional-tax deduction does not mean salary is exempt from central income tax, provident fund or other applicable contributions. It only means no PT is payable under the relevant general state salary framework.
Punjab State Development Tax
Punjab's State Development Tax is a separate levy that is sometimes grouped with professional tax in payroll comparison tables. Where applicable, it is generally ₹200 per month, but its coverage and exemptions must be checked under the specific legislation.
Other States and Special Categories
Bihar, Jharkhand, Chhattisgarh, Madhya Pradesh and several northeastern states require attention to their own income bands and profession categories. Some schedules are annual, while others are monthly.
Do not infer that a state has no tax merely because its exact schedule is absent from a payroll calculator. Confirm the operative legislation, employee category, salary definition and current government notification.
Employees who change jobs or locations during the year should review their professional-tax deductions at each relevant workplace. An employer registered in Maharashtra does not automatically make every employee across India liable under Maharashtra's employee salary schedule.
Professional Tax Responsibilities for Employers
Employers operating in professional-tax jurisdictions may need registration, employee deductions, timely payment and periodic returns. The exact requirements vary by state, employer category and applicable turnover or employee conditions.
In Maharashtra, the distinction between professional-tax registration for employee deductions and enrolment for a person's own liability is especially important. Other states use different terminology and administrative procedures.
Maintain employee work-location details, salary bands, exemption evidence, deduction records and challans. Review statutory notifications before changing payroll rules, particularly when a state revises its exemption threshold or collection frequency.
For payroll modelling, use the payroll calculator, payslip deduction breakdown and employer PF and ESI cost calculator.
| Check | Why it matters |
|---|---|
| Employment location | Determines the relevant jurisdiction. |
| Current rate schedule | Prevents outdated slab deductions. |
| Salary definition | May differ from CTC or take-home pay. |
| Employee exemption | Can reduce or eliminate liability. |
| Collection period | Monthly, annual or half-yearly treatment may apply. |
| Registration status | Required before statutory filing where applicable. |
| Payment and returns | Deadlines vary by state and employer. |
| Annual ceiling | Professional tax must respect Article 276. |
One Salary, Different Professional Tax.
A ₹50,000 gross monthly salary can attract different PT deductions depending on where the employee works. These examples isolate professional tax and exclude all other salary deductions.
* Maharashtra and Karnataka generally deduct ₹300 instead of ₹200 in February for the relevant top band. ** Kolkata illustration uses the West Bengal schedule effective from October 2026. Chennai depends on the local body's half-yearly assessment.
Professional Tax Frequently Asked Questions
Answers to common questions about state-wise deductions, exemptions, salary thresholds and professional-tax compliance.
01 What is professional tax in India?+
Professional tax is a levy imposed under applicable state or local legislation on professions, trades, callings and employment. For salaried employees, an employer commonly deducts the amount and remits it to the appropriate authority. Not every Indian state imposes a general salary professional tax.
02 What is the maximum professional tax in 2026?+
Article 276 of the Constitution sets a maximum of ₹2,500 per person per year for taxes on professions, trades, callings and employments. A particular state's schedule may charge less, and eligible employees may pay nothing.
03 Is professional tax ₹200 every month?+
No. ₹200 is a common top-band monthly amount in some states, but thresholds and assessment periods differ. Maharashtra and Karnataka may have a ₹300 February deduction. Other jurisdictions use different slabs or local half-yearly schedules.
04 Does Delhi charge professional tax?+
Delhi does not impose a general professional-tax deduction on ordinary salaried employees. Other statutory salary deductions, including applicable income-tax TDS and EPF, remain separate considerations.
05 What changed in Karnataka professional tax?+
Karnataka increased the monthly salary exemption threshold to ₹25,000 from April 2025. The standard taxable band generally attracts ₹200 per month and ₹300 in February, subject to applicable exemptions.
06 Is professional tax deductible under income tax?+
Professional tax actually paid may qualify for a deduction under Section 16(iii) when computing salary income under applicable income-tax rules. The precise treatment depends on the tax year and the governing income-tax regime provisions. It is not the same as a Section 80C deduction.
07 Is professional tax included in CTC?+
Professional tax is generally an employee-level deduction from gross salary, rather than an additional employer-funded benefit. Offer-letter presentation can vary. Review the salary breakup and avoid subtracting the same deduction twice.
08 Does Tamil Nadu have one statewide PT rate?+
No. Local bodies administer professional tax and may publish different schedules. Greater Chennai Corporation's half-yearly rates should not automatically be applied to employees assessed by another municipality or local authority.
09 What happens when an employee changes states?+
The employer should identify the applicable jurisdiction and assessment period for each employment arrangement. Work-location changes, payroll transfers and prior deductions can affect compliance. State-specific legislation should determine the correct treatment.
10 Is professional tax the same as income tax?+
No. Professional tax is a state or local levy subject to Article 276, while personal income tax is governed by central income-tax legislation. The two appear as separate deductions on many payslips.
11 How do I use Professional Tax Rates India 2026 – State Wise PT List?+
Start with the state directory, identify your salary band and check whether the rate applies monthly, annually or half-yearly. Use the estimator for supported standard schedules and confirm exemptions or special cases with the appropriate authority.
12 Can I rely on an online PT chart for statutory filing?+
An online reference is useful for planning, but employers should verify the effective legislation, gazette amendments, exemptions, registration requirements and due dates before filing or remitting tax. Official state portals take priority over general guides.
Make Professional Tax Easy to Understand.
Use Professional Tax Rates India 2026 – State Wise PT List as a starting point for comparing deductions across employment locations. Confirm the operative state schedule before relying on any figure for payroll or compliance.
Calculate another estimate →Editorial and financial information notice: This page provides general educational information and simplified employee salary illustrations. Professional tax depends on the effective legislation, assessment jurisdiction, income definition, employee category, exemptions and payment period. Do not treat an illustrative calculation as a legal opinion or statutory return.
Official reference starting points: India Code — constitutional and legislative texts; Maharashtra State Tax Department; Karnataka Professional Tax portal; West Bengal Profession Tax portal; GST Council resources. The GST Council is a general tax-information resource, not the authority setting state professional-tax slabs.
Source and update limitations: The 2026 state classifications and selected rate schedules reflect available published references and should be independently verified against operative government notifications. Not every state's current schedule or special exemption was confirmed from an official primary document. No claim of exhaustive legal verification is made.