Professional Tax in Goa: Not Currently Levied (FY 2026-27)
Professional Tax in Goa – status calcguru.in
Professional Tax in Goa – Not Currently Levied
Goa does not levy professional tax. No PT is deducted from salaries in Goa. A proposal to introduce it was accepted in 2024 but has not yet been enacted. Verified by a practising CA.
STATUS: NOT LEVIED
No professional tax in Goa
Goa is one of the Indian states that do not levy professional tax. Employers in Goa do not deduct PT from salaries. A proposal to introduce it (accepted by the State cabinet in February 2024) would require fresh legislation under Article 276 of the Constitution, which has not yet been passed.
PT on salary in Goa
Nil
Current status
Proposed (2024)
Proposed cap
Rs 2,500 / yr
The position today
As things stand, professional tax is not in force in Goa. There is no PT registration, no deduction from salaries, and no PT return to file in the State. Goa is among the states and union territories – alongside Delhi, Haryana, Rajasthan, Uttar Pradesh, Uttarakhand and others – that do not levy professional tax, even though neighbouring Maharashtra and Karnataka do.
The 2024 proposal
In February 2024, the Goa cabinet accepted a recommendation of the State Finance Commission to introduce a professional tax on professionals operating within the jurisdiction of local bodies, to strengthen the finances of municipalities and panchayats. To actually impose the tax, the State would need to enact a law under Article 276 of the Constitution. As of now, that legislation has not been passed, so no professional tax is payable in Goa.
What it would cover if enacted
Under the proposal as reported, professionals such as chartered accountants, lawyers, doctors, dentists, architects and engineers would come within the tax, collected through local bodies, with the amount capped at the constitutional maximum of Rs 2,500 a year. The exact slabs, thresholds and start date would be fixed by the legislation and rules if and when they are passed.
What employers and professionals should do now
No action needed today: do not deduct or pay professional tax in Goa – there is nothing to register for or remit.
Watch for the law: if the State enacts the professional tax, employers will need to register, deduct and remit, and the self-employed will need to enrol.
Other states still apply: if you or your staff also work in a state that levies PT (such as Maharashtra or Karnataka), the rules of that state apply to that work.
Frequently asked questions
Is professional tax applicable in Goa?
No. Goa does not currently levy professional tax. No PT is deducted from salaries or payable by professionals and businesses in the State.
Do employers in Goa deduct professional tax?
No. As there is no professional tax law in force in Goa, employers do not deduct PT from employees’ salaries.
Is Goa planning to introduce professional tax?
A proposal was accepted by the State cabinet in February 2024, on the recommendation of the State Finance Commission, but it requires legislation under Article 276 that has not yet been passed.
What would the rate be if Goa introduces professional tax?
The amount would be capped at Rs 2,500 a year, the constitutional maximum. The exact slabs would be set by the legislation and rules.
Which states do not levy professional tax?
Goa, Delhi, Haryana, Rajasthan, Uttar Pradesh, Uttarakhand, Himachal Pradesh, Jammu and Kashmir, and the Andaman and Nicobar Islands, among others, do not levy professional tax.
Sources and accuracy: position compiled for FY 2026-27. Goa does not levy professional tax; a proposal accepted by the State cabinet in February 2024 awaits legislation under Article 276 of the Constitution. If and when Goa enacts the tax, this page will be updated. For states that do levy PT, see our all-states professional tax calculator.
