Professional tax (PT) is the one deduction on an Indian payslip that depends entirely on geography. Levied by states under Article 276 of the Constitution, it is capped at Rs. 2,500 per year – yet the slabs, payment frequency, and even whether the tax exists at all vary wildly from state to state. As of FY 2026-27, around 20 states and UTs levy PT, while Delhi, Haryana, Uttar Pradesh, Rajasthan, Uttarakhand, Himachal Pradesh, J&K – and, from April 2026, Odisha – levy none. This guide gives you the complete state-wise picture, with links to detailed per-state calculators.
State-wise professional tax at a glance – FY 2026-27
| State | Basis | Salaried maximum | Key feature |
|---|---|---|---|
| Maharashtra | Monthly | Rs. 2,500/yr | Gender-based slabs; Rs. 300 in February |
| Karnataka | Monthly | Rs. 2,500/yr | Nil below Rs. 25,000; Rs. 300 in February |
| West Bengal | Monthly | Rs. 2,400/yr | Four slabs from Rs. 10,001 |
| Telangana | Monthly | Rs. 2,400/yr | Nil to Rs. 15,000; no February top-up |
| Andhra Pradesh | Monthly | Rs. 2,400/yr | Same slabs as Telangana |
| Tamil Nadu | Half-yearly | Rs. 2,500/yr | Each local body notifies its own slabs |
| Kerala | Half-yearly | Rs. 2,500/yr | Slabs revised upward from 1 Oct 2024 |
| Gujarat | Monthly | Rs. 2,400/yr | Just two slabs – nil to Rs. 12,000, then Rs. 200 |
| Madhya Pradesh | Annual income | Rs. 2,500/yr | Rs. 208 x 11 months + Rs. 212 |
| Bihar | Annual income | Rs. 2,500/yr | Nil up to Rs. 3 lakh; due 30 November |
| Jharkhand | Annual income | Rs. 2,500/yr | Quarterly payment; seniors above 65 exempt |
| Assam | Monthly | Rs. 2,496/yr | Top rate Rs. 208 – no February adjustment |
| Punjab | Flat | Rs. 2,400/yr | PSDT – Rs. 200/month for income-tax payers; Rs. 2,200 lump-sum option |
| Odisha | – | Abolished | No PT from 1 April 2026 |
Meghalaya, Tripura, Manipur, Mizoram, Nagaland, Sikkim, Chhattisgarh and Puducherry also levy PT with their own schedules. For an instant computation in any levying state, use the all-states Professional Tax Calculator.
Who pays, and how – employees vs the self-employed
For salaried employees, the employer registers (a Registration Certificate, called PTRC in Maharashtra), deducts PT from each salary per the slab, and remits it with returns – monthly, quarterly, half-yearly or annually depending on the state. For self-employed professionals, traders, directors, partners and companies, the state issues an Enrolment Certificate (PTEC) and a fixed annual amount – commonly Rs. 2,500 – is payable by a notified date (30 June in Maharashtra, AP and Telangana; 30 April in Karnataka).
Professional tax and your income-tax return
PT actually paid during the year is deductible from salary income under Section 16(iii) – but only in the old tax regime. The new regime (the default) does not allow it. For the self-employed, PT is a deductible business expense instead. Either way, the deduction equals the amount paid, capped in practice at Rs. 2,500.
Compute your exact PT in 10 seconds
Pick your state, enter your salary – slabs, February top-ups and half-yearly rules are all built in.
Open Professional Tax CalculatorFrequently Asked Questions
Why is professional tax capped at Rs. 2,500?
Article 276(2) of the Constitution caps the total tax on professions, trades, callings and employments at Rs. 2,500 per person per year. Any increase needs a constitutional amendment – which is why slabs cluster just under this ceiling.
I work in Delhi/UP/Haryana – why is there no PT on my payslip?
Those states have chosen not to levy professional tax at all. PT applies based on where you work, not where your employer is headquartered.
My company deducted PT but I also have a side practice – do I pay twice?
Potentially yes, in different capacities: as an employee (deducted by the employer) and as an enrolled professional for the separate practice. Several states provide mechanisms to avoid double levy within the same state – check the state-specific rules.
Will other states follow Odisha and abolish PT?
No other state has announced abolition so far. Odisha cited double taxation and gave up roughly Rs. 320 crore a year – states with larger PT collections (Maharashtra collects several thousand crore) are unlikely to follow quickly.