Professional Tax Slab Rates In Different States: 2025-26
Professional Tax for Different States in India
In this post, we will be discussing the professional tax slab rates for different states. Also, we have discussed the penalties charged in case of any delay in the payment according to different states.
Professional Tax in India is collected by the State government themselves. In several other states which have active Panchayats, local bodies themselves levy and collect this tax. As the states have been empowered to levy and collect this tax, different states levy Professional tax as per different slab rates.
The Professional Tax for some major states in India are as follows:
- Professional tax slab in Andhra Pradesh and Telangana
- Professional tax slab in Assam
- Professional tax slab in Bihar
- Professional tax slab in New Delhi
- Professional tax slab in Goa
- Professional tax slab in Gujarat
- Professional tax slab in Jharkhand
- Professional tax slab in Karnataka
- Professional tax slab in Kerala
- Professional tax slab in Madhya Pradesh
- Professional tax slab in Maharashtra
- Professional tax slab in Manipur
- Professional tax slab in Meghalaya
- Professional tax slab in Odisha
- Professional tax slab in Punjab
- Professional tax slab in Puducherry
- Professional tax slab in Sikkim
- Professional tax slab in Tamil Nadu
- Professional tax slab in Tripura
- Professional tax slab in West Bengal
- FAQs
Professional tax in Andhra Pradesh and Telangana
| Monthly Salary | Amount payable in Andhra Pradesh |
| Up to Rs.15,000 | Nil |
| Rs.15,001 to Rs.20,000 | Rs.150 per month |
| Upto Rs.20,001 | Rs.200 per month |
Professional Tax in Assam
| Monthly Salary | Amount payable in Assam |
| Upto Rs. 15,000 | Nil |
| Rs. 15,000 to Rs. 25,000 | Rs. 180 per month |
| Rs. 25,001 and above | Rs. 208 per month |
Professional Tax in Bihar
| Monthly Salary | Amount payable in Bihar |
| Up to Rs. 3,00,000 | Nil |
| Rs. 3,00,001 to Rs. 5,00,000 | Rs. 1,000 per month |
| Rs. 5,00,001 to Rs. 10,00,000 | Rs. 2,000 per month |
| Rs. 10,00,001 | Rs. 2,500 per month |
Professional Tax in New Delhi
| Salary per month | PT Payable Per Month |
| Up to Rs.50,000 | Nil |
| Rs.50,001 to Rs.75,000 | Rs.100 |
| Rs.75,001 to Rs.1 lakh | Rs.150 |
| Above Rs.1 lakh | Rs.200 |
Professional tax in Goa
| Monthly Salary | Amount payable in Goa |
| Up to Rs.15,000 | Nil |
| Rs.15,001 to Rs.25,000 | Rs.150 per month |
| Rs.25001 and above | Rs.200 per month |
Professional Tax in Gujarat
Professional Tax in Gujarat is governed by the Gujarat Panchayats, Municipalities, Municipal corporations and State Tax on Professions, Trades, Callings and Employment Act 1976.
The Professional tax Slab rates in Gujarat on Salary/Wage earners are as follows:
| Monthly Salary | Amount payable in Gujarat |
| Upto Rs. 12,000 | Nil |
| Rs.12,000 & above | Rs.200 per month |
Professional tax in Jharkhand
| Monthly Salary | Amount payable in Jharkhand |
| Up to Rs.3,00,000 | Nil |
| Rs.3,00,001 to Rs.5,00,000 | Rs.1200 per month |
| Rs.5,00,001 to Rs.8,00,000 | Rs.1800 per month |
| Rs.8,00,001 to Rs.10,00,000 | Rs. 2100 per month |
| Up to Rs.10,00,001 | Rs.2500 per month |
Professional tax in Karnataka
| Monthly Salary | Amount payable in Karnataka |
| Less than Rs.24,999 | Nil |
| Rs.25,000 and above | Rs.200 per month |
Professional tax in Kerala
Professional Tax in Kerala is payable Half Yearly. Below given are the professional tax slabs for Kerala paid half-yearly or semi-annually.
| Half Yearly Salary | Amount payable in Kerala (Half yearly) |
| Up to Rs.11999 | Nil |
| Rs.12000 to Rs.17999 | Rs.320 |
| Rs.18000 to 29999 | Rs.450 |
| Rs.30000 and Rs.44999 | Rs.600 |
| Rs.45000 to Rs.99,999 | Rs.750 |
| Rs.100000 to Rs. 124999 | Rs.1000 |
| Rs.125000 to Rs.200000 | Rs.1250 |
Professional Tax in Madhya Pradesh
Professional Tax in Madhya Pradesh is levied by the Madhya Pradesh Vritti Kar Adhiniyam, 1955. Madhya Pradesh levies the Professional tax at Rs. 208 for 11 months and Rs. 212 for the last month.
Tax Slab rates in Madhya Pradesh on Salary/Wage earners are as follows:
| Monthly income/Salary | Amount payable in Madhya Pradesh |
| Upto Rs.225000 | Nil |
| Rs.1225001 to Rs.300000 | Rs.1500 |
| Rs.300000 to Rs.400000 | Rs.2000 |
| Above 400001 | Rs.2500 |
Professional Tax in Maharashtra
Professional Tax in Maharashtra is governed by the Maharashtra State Tax on professions, Trades, Callings and Employment Act 1975 which came into effect from 1st April 1975.
The Professional tax Slab rates in Maharashtra on Salary/Wage earners for Male and Female of 2025-26 are as follows:
| Male Monthly Salary | Amount payable in Maharashtra Monthly | Remarks |
| Upto Rs.7500 | Nil | Nil |
| Rs.7501 to Rs.10000 | Rs.175 per month | Nil |
| Rs.10,001 and above | Rs.200 per month | In February deduct Rs.300/- |
| Female Monthly Salary | Amount payable in Maharashtra Monthly | Remarks |
| Up to 25,000 | NIL | Nil |
| 25,001 & Above | 200 | In February deduct Rs.300/- |
Professional Tax in Manipur
| Monthly Salary | Amount payable in Manipur |
| Up to 50,000 | Nil |
| Rs. 50,001 to Rs.75,000 | Rs.1,200 per month |
| Rs.75,001 to Rs.1,00,000 | Rs. 2,000 per month |
| Rs.1,00,001 to Rs. 1,25,000 | Rs.2,400 per month |
| Rs.1,25,001 & above | Rs.2,500 per month |
Professional Tax in Meghalaya
| Monthly Salary | Amount payable in Meghalaya |
| Up to 50000 | Nil |
| Rs.50,001 to Rs. 75,000 | Rs.200 per month |
| Rs. 75,001 to Rs. 1,00,000 | Rs. 300 per month |
| Rs. 1,00,001 To Rs. 1,50,000 | Rs. 500 per month |
| Rs. 1,50,001 To Rs. 2,00,000 | Rs. 750 per month |
| Rs. 2,00,001 To Rs. 2,50,000 | Rs. 1,000 per month |
| Rs. 2,50,001 To Rs. 3,00,000 | Rs. 1,250 per month |
| Rs. 3,00,001 To Rs. 3,50,000 | Rs.1,500per month |
| Rs. 3,50,001 To Rs. 4,00,000 | Rs. 1,800 per month |
| Rs. 4,00,001 To Rs. 4,50,000 | Rs. 2,100 per month |
| Rs. 4,50,001 To Rs. 5,00,000 | Rs. 2,400 per month |
| Above 5,00,001 | Rs. 2,500 per month |
Professional Tax in Odisha
| Monthly Salary | Amount payable in Odisha |
| Up to Rs.1,60,000 | Nil |
| Rs.1,60,001 to Rs.3,00,000 | Rs.1,500 per month |
| Rs. 3,00,001 and above | Rs.2,400 |
Professional tax in Punjab
| Monthly Salary | Amount payable in Punjab |
| Above 250000 | 200.00 |
Professional Tax in Puducherry
| Half-yearly Salary | Amount payable in Puducherry (Half yearly) |
| Up to 99,999 | Nil |
| Rs. 1,00,000 To Rs. 2,00,000 | Rs.250 |
| Rs. 2,00,001 To Rs. 3,00,000 | Rs.500 |
| Rs.3,00,001 To Rs. 4,00,000 | Rs.750 |
| Rs. 4,00,001 To 5,00,000 | Rs.1000 |
| 5,00,001 and above | Rs.1250 |
Professional Tax in Sikkim
| Monthly Salary | Amount payable in Sikkim |
| Up to Rs.20000 | Nil |
| Rs.20001 to Rs.30000 | Rs.125 per month |
| Rs.30001 to Rs.40000 | Rs.150 per month |
| Rs.40001 & above | Rs.200 per month |
Professional Tax in Tamil Nadu
Professional Tax in Tamil Nadu is levied under the Town Panchayats, Municipalities and Municipal Corporations Rules 1988.
The Slab rates on salaried income in Tamil Nadu are as follows:
| Half yearly Salary | Amount payable in Tamil Nadu (half-yearly) |
| Up to Rs. 21000 | Nil |
| Rs 21001 to Rs.30000 | Rs.180 |
| Rs.30001 to Rs.45000 | Rs.425 |
| Rs.45001 to Rs.60000 | Rs.930 |
| Rs.60001 to Rs. 75000 | Rs.1025 |
| Rs. 75001 to 1000000 | Rs.1250 |
Professional Tax in Tripura
Professional Tax in Tripura was revised on 25th July 2018.
The revised tax Slab rates in Tripura on Salary/Wage earners are as follows:
| Salary and wage earners:- When the range of monthly gross income is | ||||||
| Monthly salary | Amount payable in Tripura | |||||
| Up to Rs.7500 | Nil | |||||
| Rs.7500 and above and up to Rs. 15,000 | Rs.1800/- (Rs.150/- per month) | |||||
| Rs.15001 and above | Rs.2496/- (Rs. 208/- per month) | |||||
Professional Tax in West Bengal
| Monthly Salary | Amount payable in West Bengal |
| Up to Rs.10000 | Nil |
| Rs.10001 to Rs.15000 | Rs.110 per month |
| Rs.15001 to Rs.25000 | Rs.130 per month |
| Rs.25001 to Rs.40000 | Rs.150 per month |
| Rs.40000 & above | Rs.200 per month |
FAQs
Q. Is there any professional tax for Union Territories also?
Ans: Professional tax is decided by each state and not by the central government. Since Union Territories are directly managed by the central government, there is no professional tax for them.
Q. Is professional tax part of CTC?
Ans: Professional Tax is cut from your gross salary. It is not included in your CTC, but is taken out from your salary before you get your take-home pay.
Q. Is professional tax deductible in the new tax regime?
Ans: No, in the new tax regime you cannot claim a deduction for professional tax. This benefit is given under section 16 of the Income Tax Act and is available only in the old tax regime.
Q. Is professional tax the same for all employees?
Ans: No, professional tax is not the same for everyone. It depends on the slab rates set by each state. The amount is decided based on your salary. For example, in Karnataka, if you earn more than Rs 25,000 in a month, Rs 200 will be cut as professional tax.
