Tax
Professional Tax in India — state-wise slabs (MH, KA, TN, WB, GJ, AP)
Professional Tax (PT) is a state levy on salaries with a national cap of ₹2,500/year. Slabs and exemptions differ wildly by state. Here is the complete map for 2025-26.
6 May 2026 · 2 min read
Quick frame: Professional Tax (PT) is deducted by your employer every month and remitted to the state government. The Constitution caps it at ₹2,500 per person per year. But within that cap, every state writes its own slab. Salaried employees in Maharashtra pay ₹200/month; in Tamil Nadu it is ₹1,250 every six months. Some states (like Delhi, UP, Haryana) do not levy PT at all.
States that levy PT (2025-26)
| State | Annual PT (max) | Frequency |
|---|---|---|
| Maharashtra | ₹2,500 | Monthly (₹200 × 12, ₹300 in Feb) |
| Karnataka | ₹2,400 | Monthly (₹200) |
| Tamil Nadu | ₹2,500 | Half-yearly (₹1,250) |
| West Bengal | ₹2,496 | Monthly (₹208) |
| Gujarat | ₹2,400 | Monthly (₹200) |
| Andhra / Telangana | ₹2,500 | Monthly |
| Kerala | ₹2,500 | Half-yearly |
| Odisha, Assam, Tripura, MP, Sikkim, Meghalaya, Punjab | varies | varies |
States that do NOT levy PT
Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan, Chhattisgarh, J&K, Himachal, Goa, A&N — your salary slip will not have a PT line.
Common slabs (Maharashtra example)
- Salary up to ₹7,500/month → no PT
- ₹7,501 – ₹10,000 → ₹175/month (men), exempt for women
- Above ₹10,000 → ₹200/month (₹300 in February)
Use the Professional Tax Calculator — pick your state, enter monthly salary, and it returns the exact deduction.
Is PT deductible?
Yes — under the old regime, PT paid is fully deductible from salary income (Section 16(iii)). Under the new regime (post-FY24), PT is not deductible. Most state employers still deduct it because it is a state law obligation, separate from income tax.
FAQ
Q: Why is PT capped at ₹2,500? A: Article 276 of the Constitution caps any state professions tax at ₹2,500 per person per annum. States cannot exceed this regardless of income.
Q: Do freelancers pay professional tax? A: Yes — self-employed professionals (doctors, lawyers, CAs, consultants) registered in PT-levying states pay an annual flat amount, often ₹2,500. Register via the state's commercial taxes portal.
Q: I work remotely from Pune for a Bengaluru employer — which state's PT? A: PT is based on the employer's registered office. If the employer is registered in Karnataka, KA PT applies. Some companies register branches in multiple states for compliance.