Professional Tax (PT) is a state tax on employment, deducted by employers from salary each month. Each state sets its own slabs, but no one can be charged more than ₹2,500 a year. Below are the current slabs for salaried employees in the main states that levy it, checked on 28 September 2026.
Maharashtra
| Monthly salary | Men | Women |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501 – ₹10,000 | ₹175 | Nil |
| ₹10,001 – ₹25,000 | ₹200 (₹300 in February) | Nil |
| Above ₹25,000 | ₹200 (₹300 in February) | ₹200 (₹300 in February) |
Women earning up to ₹25,000 a month are exempt. People aged over 65 are also exempt.
Karnataka
| Monthly salary | Professional Tax |
|---|---|
| Below ₹25,000 | Nil |
| ₹25,000 and above | ₹200 a month, ₹300 in February |
The Karnataka amendment effective 1 April 2025 added the ₹300 February instalment, taking the yearly total from ₹2,400 to ₹2,500.
West Bengal
| Monthly salary | Professional Tax |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 – ₹15,000 | ₹110 |
| ₹15,001 – ₹25,000 | ₹130 |
| ₹25,001 – ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Tamil Nadu (Chennai)
Tamil Nadu is different: Professional Tax is collected by the local body (corporation, municipality or panchayat), every half-year, based on the average half-yearly income — not the monthly salary. Greater Chennai Corporation revised its rates from the October 2024 half-year (council resolution No. 574/2024):
| Half-yearly income | Tax per half-year |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹180 |
| ₹30,001 – ₹45,000 | ₹425 |
| ₹45,001 – ₹60,000 | ₹930 |
| ₹60,001 – ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
The half-years run April–September and October–March. Other Tamil Nadu local bodies set their own rates, so check with the local body where the office is.
Gujarat
| Monthly salary | Professional Tax |
|---|---|
| Up to ₹12,000 | Nil |
| Above ₹12,000 | ₹200 |
Telangana and Andhra Pradesh
Both states use the same slabs for salaried employees:
| Monthly salary | Professional Tax |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Madhya Pradesh
Madhya Pradesh sets its slabs on annual salary:
| Annual salary | Yearly tax | Monthly deduction |
|---|---|---|
| Up to ₹2,25,000 | Nil | Nil |
| ₹2,25,001 – ₹3,00,000 | ₹1,500 | ₹125 |
| ₹3,00,001 – ₹4,00,000 | ₹2,000 | ₹166 (₹174 in the 12th month) |
| Above ₹4,00,000 | ₹2,500 | ₹208 (₹212 in the 12th month) |
States that do not charge Professional Tax
Delhi, Haryana, Uttar Pradesh, Rajasthan, Uttarakhand, Himachal Pradesh, Goa and Chandigarh do not levy Professional Tax on salaries. Punjab charges a separate State Development Tax instead. Other states that do levy it — including Kerala, Odisha, Assam, Bihar, Jharkhand and the North-Eastern states — have their own slabs; check the state’s portal.
How employers handle it
- Register — in each state where you have employees, under that state’s Professional Tax Act.
- Deduct every month — based on the employee’s salary for the month (or half-year, in Tamil Nadu).
- Pay and file on time — due dates differ by state; several states moved them earlier recently.
- Watch February — Maharashtra and Karnataka deduct ₹300 instead of ₹200 in February.
In SetuWork, Professional Tax is a statutory salary head: you enter your state’s slabs — including gender-specific rules and the February amount — and it is worked out for every employee on every payslip. See payroll software, or check PF with the PF calculator.
Sources
- Karnataka Tax on Profession (Amendment) Bill, 2025 — PRS Legislative Research
- Simpliance — state-wise Professional Tax details (Maharashtra, Gujarat, West Bengal, Telangana, Andhra Pradesh, Madhya Pradesh)
- DT Next — Chennai Corporation approves professional tax hike of 35%
- Maharashtra GST Department (Profession Tax)
- West Bengal Profession Tax portal
This guide is general information to help HR and payroll teams, not legal or tax advice. Rules change and can depend on your circumstances — confirm with the official source or your consultant before acting on it.