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State-wise professional tax reference table

A quick reference table of professional tax registration, slabs and filing frequency for every Indian state and union territory.

·Last verified: 2026-08-03·Updated: 2026-08-03

State-wise professional tax reference table

Professional tax (PT) is a state-level tax deducted from employee salaries and deposited by the employer. The rates, slabs, return frequency and registration rules vary by state. Use this table as a quick reference, not as a substitute for the state’s official notifications.

Reference table

| State / UT | Employer registration needed | Monthly deduction | Annual slab (typical) | Return frequency | Notes | |------------|------------------------------|-------------------|-----------------------|------------------|-------| | Maharashtra | Yes | Yes | Up to ₹7,500: nil; ₹7,501–₹10,000: ₹175; above ₹10,000: ₹200 (₹300 in Feb) | Monthly | PTRC and PTEC registration | | Karnataka | Yes | Yes | Up to ₹15,000: nil; above ₹15,000: ₹200 | Monthly | Slab threshold was raised from ₹15,000 | | Tamil Nadu | Yes | Yes | Slab wise up to ₹2,080/year | Monthly / Half-yearly | Half-yearly return | | Gujarat | Yes | Yes | Up to ₹5,999: nil; ₹6,000–₹8,999: ₹80; ₹9,000–₹12,499: ₹150; above ₹12,500: ₹200 | Monthly | PTEC and PTRC | | West Bengal | Yes | Yes | Up to ₹8,500: nil; ₹8,501–₹10,000: ₹90; ₹10,001–₹15,000: ₹110; ₹15,001–₹25,000: ₹130; ₹25,001–₹40,000: ₹150; above ₹40,000: ₹200 | Monthly | Quarterly return for some categories | | Telangana | Yes | Yes | Up to ₹15,000: nil; above ₹15,000: ₹200 | Monthly | Registration required within 30 days | | Andhra Pradesh | Yes | Yes | Similar to Telangana | Monthly | Slabs updated periodically | | Kerala | Yes | Yes | Up to ₹1,999: nil; ₹2,000–₹2,999: ₹20; ₹3,000–₹4,999: ₹30; ₹5,000–₹7,499: ₹50; ₹7,500–₹9,999: ₹75; ₹10,000–₹12,499: ₹100; ₹12,500–₹16,666: ₹125; ₹16,667–₹20,833: ₹166; above ₹20,833: ₹208 | Monthly | Detailed slab structure | | Madhya Pradesh | Yes | Yes | Slab wise up to ₹2,500/year | Monthly | Returns monthly | | Delhi | No | No | No professional tax | N/A | No PT in Delhi | | Haryana | No | No | No professional tax | N/A | No PT in Haryana | | Punjab | Yes | Yes | Slab wise | Monthly | Employer registration required | | Rajasthan | No | No | No professional tax | N/A | No PT in Rajasthan | | Bihar | Yes | Yes | Up to ₹3,000: nil; ₹3,001–₹5,000: ₹16; ₹5,001–₹10,000: ₹83; above ₹10,000: ₹208 | Monthly | Slabs updated over time | | Odisha | Yes | Yes | Up to ₹13,304: nil; ₹13,305–₹25,000: ₹100; above ₹25,000: ₹200 | Monthly | PTR and PTE registration | | Assam | Yes | Yes | Up to ₹10,000: nil; ₹10,001–₹15,000: ₹150; ₹15,001–₹25,000: ₹180; above ₹25,000: ₹208 | Monthly | Monthly return | | Jharkhand | Yes | Yes | Slab wise up to ₹208/month | Monthly | Employer registration | | Chhattisgarh | Yes | Yes | Slab wise | Monthly | Employer registration | | Uttarakhand | Yes | Yes | Slab wise | Monthly | Employer registration | | Himachal Pradesh | Yes | Yes | Slab wise | Monthly | Employer registration | | Meghalaya | Yes | Yes | Slab wise | Monthly | Employer registration | | Tripura | Yes | Yes | Slab wise | Monthly | Employer registration | | Nagaland | Yes | Yes | Slab wise | Monthly | Employer registration | | Manipur | Yes | Yes | Slab wise | Monthly | Employer registration | | Mizoram | Yes | Yes | Slab wise | Monthly | Employer registration | | Arunachal Pradesh | Yes | Yes | Slab wise | Monthly | Employer registration | | Sikkim | Yes | Yes | Slab wise | Monthly | Employer registration | | Goa | Yes | Yes | Slab wise | Monthly | Employer registration | | Puducherry | Yes | Yes | Slab wise | Monthly | UT-specific rules | | Chandigarh | Yes | Yes | Slab wise | Monthly | Follows Punjab/Haryana conventions | | Andaman & Nicobar | Yes | Yes | Slab wise | Monthly | UT administration rules | | Dadra & Nagar Haveli and Daman & Diu | Yes | Yes | Slab wise | Monthly | UT administration rules | | Jammu & Kashmir | Yes | Yes | Slab wise | Monthly | UT administration rules | | Ladakh | Yes | Yes | Slab wise | Monthly | UT administration rules | | Lakshadweep | Yes | Yes | Slab wise | Monthly | UT administration rules |

How to use this table

  1. Confirm whether the employee works in a state with professional tax.
  2. Check the monthly salary against the state slab.
  3. Deduct the correct amount every month.
  4. Deposit PT and file the return by the state’s due date.
  5. Reconcile at year-end and issue Form 16 with the total PT deducted.

Co-branding note

CAs may co-brand this table with their firm logo and share it with clients. Always cross-check the current state slabs before using it for live payroll because rates and thresholds change.