Professional Tax in India
State-wise professional tax slabs and monthly deduction rates across all states and union territories. Click any state for detailed salary slabs, gender-based exemptions, and effective dates.
Professional Tax - Key Facts
- Maximum Professional Tax capped at Rs 2,500 per year (Article 276)
- Employer is responsible for deducting PT from employee salary
- PT is deductible under Section 16(iii) of Income Tax Act
- Not all states levy Professional Tax - varies by state legislation
States (28)
Andhra Pradesh
3
Rs 200
Arunachal Pradesh
Professional Tax is NOT applicable in Arunachal Pradesh
This state/UT does not levy PT — no deduction required.
Assam
3
Rs 208
Bihar
4
Rs 208
Chhattisgarh
5
Rs 208
Goa
Click for detailed slabs
Gujarat
2
Rs 200
Haryana
Professional Tax is NOT applicable in Haryana
This state/UT does not levy PT — no deduction required.
Himachal Pradesh
Professional Tax is NOT applicable in Himachal Pradesh
This state/UT does not levy PT — no deduction required.
Jharkhand
5
Rs 208
Karnataka
2
Rs 200
Kerala
9
Rs 208
Madhya Pradesh
4
Rs 208
Maharashtra
5
Rs 200
Manipur
5
Rs 208
Meghalaya
12
Rs 208
Mizoram
6
Rs 208
Nagaland
6
Rs 208
Odisha
3
Rs 200
Punjab
2
Rs 200
Rajasthan
Professional Tax is NOT applicable in Rajasthan
This state/UT does not levy PT — no deduction required.
Sikkim
4
Rs 200
Tamil Nadu
6
Rs 208
Telangana
3
Rs 200
Tripura
3
Rs 208
Uttar Pradesh
Professional Tax is NOT applicable in Uttar Pradesh
This state/UT does not levy PT — no deduction required.
Uttarakhand
Professional Tax is NOT applicable in Uttarakhand
This state/UT does not levy PT — no deduction required.
West Bengal
5
Rs 200
Union Territories (8)
Andaman & Nicobar
Professional Tax is NOT applicable in Andaman & Nicobar
This state/UT does not levy PT — no deduction required.
Chandigarh
Professional Tax is NOT applicable in Chandigarh
This state/UT does not levy PT — no deduction required.
Dadra & Nagar Haveli and Daman & Diu
Professional Tax is NOT applicable in Dadra & Nagar Haveli and Daman & Diu
This state/UT does not levy PT — no deduction required.
Delhi
Professional Tax is NOT applicable in Delhi
This state/UT does not levy PT — no deduction required.
Jammu & Kashmir
Professional Tax is NOT applicable in Jammu & Kashmir
This state/UT does not levy PT — no deduction required.
Ladakh
Professional Tax is NOT applicable in Ladakh
This state/UT does not levy PT — no deduction required.
Lakshadweep
Professional Tax is NOT applicable in Lakshadweep
This state/UT does not levy PT — no deduction required.
Puducherry
6
Rs 208