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Common questions on professional tax registration, slabs, due dates and state levies – answered by a practising Chartered Accountant.
Professional Tax & State LeviesWhat is the Assam professional tax slab for FY 2026-27?Bottom line: Assam charges professional tax monthly — nil up to ₹10,000, then ₹150, ₹180 or ₹208 a month. 1. The slab Up to ₹10,000 — nil; ₹10,001…Professional Tax & State LeviesWhen is professional tax due in Maharashtra (PTEC and PTRC)?Bottom line: In Maharashtra the annual PTEC of ₹2,500 is due by 15 June, and PTRC returns are filed monthly or annually depending on last year's liability. 1.…Professional Tax & State LeviesWhat is the penalty and interest for late professional tax payment?Bottom line: It varies by state, but Maharashtra charges interest of about 1.25% a month plus a penalty on the unpaid tax. 1. Maharashtra example Interest of 1.25%…Professional Tax & State LeviesHow do I register for PTEC and PTRC online?Bottom line: You register on your state commercial-tax portal — PTEC for the business or professional and PTRC for deducting professional tax from employees. 1. The difference PTEC…Professional Tax & State LeviesIs professional tax deductible from income tax?Bottom line: Yes — professional tax you actually pay is deductible from salary under Section 16(iii), but only if you choose the old regime. 1. The deduction Professional…Professional Tax & State LeviesWhat is the Kerala professional tax slab and when is it due?Bottom line: Kerala levies professional tax half-yearly through local bodies, up to ₹1,250 per half-year, due on 31 August and 28 February. 1. The slab (half-yearly income) Nil…Professional Tax & State LeviesWhat is the Bihar professional tax slab and due date for FY 2026-27?Bottom line: Bihar charges professional tax annually — nil up to ₹3,00,000, then ₹1,000, ₹2,000 or ₹2,500 a year. 1. The slab (annual income) Up to ₹3,00,000 —…Professional Tax & State LeviesIs professional tax still applicable in Odisha in FY 2026-27?Bottom line: No — Odisha has abolished professional tax with effect from 1 April 2026, so there is no PT to pay in the state for FY 2026-27.…Professional Tax & State LeviesWhat is the Andhra Pradesh professional tax slab for FY 2026-27?Bottom line: In Andhra Pradesh there is no professional tax up to ₹15,000 a month, ₹150 a month between ₹15,001 and ₹20,000, and ₹200 a month above ₹20,000.…Professional Tax & State LeviesWhat is the Madhya Pradesh professional tax slab for FY 2026-27?Bottom line: Madhya Pradesh charges professional tax on annual salary — nil up to ₹2,25,000, then ₹1,500, ₹2,000 or ₹2,500 a year. 1. The slab (annual salary) Up…Professional Tax & State LeviesWhat is the difference between PTEC and PTRC in professional tax?PTRC is for paying professional tax on your employees salaries; PTEC is for paying the tax on the business or professional themselves. A Professional Tax Registration Certificate (PTRC)…Professional Tax & State LeviesWhat is the Telangana professional tax slab for FY 2026-27?In Telangana, salary up to Rs 15,000 a month is exempt from professional tax. Earnings from Rs 15,001 to Rs 20,000 a month attract Rs 150 per month,…Professional Tax & State LeviesWhat is the Karnataka professional tax slab for FY 2026-27?In Karnataka, professional tax applies only if you earn Rs 25,000 or more per month. Under the Karnataka Professional Tax Amendment Act 2025 (effective 1 April 2025), the…Professional Tax & State LeviesWhat is the West Bengal professional tax slab for FY 2026-27?In West Bengal, monthly salary up to Rs 10,000 is fully exempt from professional tax. Above that, rates step up by income band, ranging from about Rs 110…Professional Tax & State LeviesWhat are the Tamil Nadu and Gujarat professional tax slabs for FY 2026-27?Tamil Nadu charges professional tax half-yearly, while Gujarat charges it monthly. In Tamil Nadu (for example Greater Chennai Corporation), income up to Rs 21,000 per half-year is exempt,…Professional Tax & State LeviesWhat is the maximum professional tax of Rs 2,500 per year and why is it capped?Yes: no state can charge more than Rs 2,500 in professional tax per person in a financial year. This ceiling is fixed by Article 276 of the Constitution…Professional Tax & State LeviesWhat is professional tax in India and who has to pay it?Professional tax is a state-level tax on income earned from any employment, trade, profession or calling, not a tax only on professionals. It is levied under Article 276…Professional Tax & State LeviesWhat is the Maharashtra professional tax slab for FY 2026-27?In Maharashtra, men earning above Rs 7,500 a month pay professional tax, while women are exempt up to Rs 25,000 a month. For men, salary from Rs 7,501…Professional Tax & State LeviesWhich states in India have no professional tax in 2026?Several major states and union territories levy no professional tax, including Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan, Uttarakhand, Himachal Pradesh, Goa, Chandigarh and the Andaman and Nicobar Islands,…Professional Tax & State LeviesDo company directors and partners have to pay professional tax (PTEC)?Yes: in states that levy professional tax, directors and partners are personally liable to enrol under PTEC and pay Rs 2,500 a year, regardless of salary. In Maharashtra,…
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