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
Professional Tax Applicable (20)
States and union territories that levy Professional Tax
States (19)
Andhra Pradesh
3
Rs 200
Assam
3
Rs 208
Bihar
4
Rs 208
Gujarat
2
Rs 200
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
Punjab
2
Rs 200
Sikkim
4
Rs 200
Tamil Nadu
6
Rs 208
Telangana
3
Rs 200
Tripura
3
Rs 208
West Bengal
5
Rs 200
Union Territories (1)
Professional Tax Not Applicable (16)
No Professional Tax is currently levied in these states and union territories — either never levied or since repealed
States (9)
Arunachal Pradesh
Not Applicable
Does not levy PT — no deduction required.
Chhattisgarh
Not Applicable
PT repealed — no deduction required.
Goa
Not Applicable
Does not levy PT — no deduction required.
Haryana
Not Applicable
Does not levy PT — no deduction required.
Himachal Pradesh
Not Applicable
Does not levy PT — no deduction required.
Odisha
Not Applicable
PT repealed w.e.f. 1 April 2026 — no deduction required.
Rajasthan
Not Applicable
Does not levy PT — no deduction required.
Uttar Pradesh
Not Applicable
Does not levy PT — no deduction required.
Uttarakhand
Not Applicable
Does not levy PT — no deduction required.
Union Territories (7)
Andaman & Nicobar
Not Applicable
Does not levy PT — no deduction required.
Chandigarh
Not Applicable
Does not levy PT — no deduction required.
Dadra & Nagar Haveli and Daman & Diu
Not Applicable
Does not levy PT — no deduction required.
Delhi
Not Applicable
Does not levy PT — no deduction required.
Jammu & Kashmir
Not Applicable
Does not levy PT — no deduction required.
Ladakh
Not Applicable
Does not levy PT — no deduction required.
Lakshadweep
Not Applicable
Does not levy PT — no deduction required.