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Professional Tax India 2026: State-Wise Rates

Complete list of professional tax rates across all Indian states and Union Territories for FY 2026-27. See which states charge PT, the exact slabs, and which states have no professional tax.

PushDraft Team •

Professional tax (PT) is a direct tax levied by Indian state governments on salaried employees and professionals. Unlike income tax which is collected by the Central Government, professional tax rates vary by state — and a few states do not charge PT at all.

This guide lists the current professional tax rates across all Indian states and Union Territories for FY 2026-27.

What is Professional Tax?

Professional tax is authorized under Article 276 of the Indian Constitution. It is imposed by state governments on:

  • Salaried employees
  • Professionals (doctors, lawyers, chartered accountants, etc.)
  • Business owners and self-employed individuals

The maximum professional tax any state can charge is ₹2,500 per year — a constitutional cap under Article 276.

For salaried employees, your employer deducts PT from your monthly salary and deposits it to the state government.

States That Charge Professional Tax

Maharashtra

Monthly SalaryMonthly PT
Up to ₹7,499Nil
₹7,500 – ₹10,000₹175
₹10,001+₹200 (₹300 in February to total ₹2,500/year)

Karnataka

Monthly SalaryMonthly PT
Up to ₹14,999Nil
₹15,000 – ₹24,999₹150
₹25,000+₹200

West Bengal

Monthly SalaryMonthly PT
Up to ₹10,000Nil
₹10,001 – ₹15,000₹110
₹15,001 – ₹25,000₹130
₹25,001 – ₹40,000₹150
₹40,001+₹200

Andhra Pradesh & Telangana

Monthly SalaryMonthly PT
Up to ₹15,000Nil
₹15,001 – ₹20,000₹150
₹20,001+₹200

Tamil Nadu (half-yearly collection)

Monthly SalaryHalf-Yearly PT
Up to ₹21,000Nil
₹21,001 – ₹30,000₹600
₹30,001 – ₹45,000₹846
₹45,001 – ₹60,000₹1,000
₹60,001 – ₹75,000₹1,150
₹75,001+₹1,250

Gujarat

Monthly SalaryMonthly PT
Up to ₹5,999Nil
₹6,000 – ₹8,999₹80
₹9,000 – ₹11,999₹150
₹12,000+₹200

Other States That Charge PT

  • Kerala (half-yearly)
  • Assam
  • Meghalaya
  • Tripura
  • Odisha
  • Jharkhand
  • Bihar
  • Madhya Pradesh
  • Chhattisgarh
  • Sikkim
  • Manipur
  • Mizoram
  • Nagaland

For the exact slabs and current rates for any state, use our Professional Tax Calculator.

States and UTs That Do NOT Charge Professional Tax

The following states and Union Territories do not levy professional tax as of 2026:

  • Delhi
  • Rajasthan
  • Uttarakhand
  • Haryana
  • Uttar Pradesh
  • Punjab
  • Himachal Pradesh
  • Goa
  • Chandigarh
  • Jammu & Kashmir
  • Ladakh
  • Puducherry
  • Andaman & Nicobar Islands
  • Dadra & Nagar Haveli and Daman & Diu
  • Lakshadweep

If you work in any of these states, no professional tax is deducted from your salary.

Is Professional Tax Deductible from Income Tax?

Yes. Professional tax paid is fully deductible under Section 16(iii) of the Income Tax Act. It reduces your taxable salary income under both the new and old tax regimes.

For example, if your gross salary is ₹10 lakh and you pay ₹2,500 in PT, your taxable salary becomes ₹9,97,500.

How Professional Tax Affects Your Take-Home Salary

While ₹2,500 per year sounds small, it adds up over a career. More importantly, since PT is state-specific, your take-home salary for the same CTC can differ based on where you work.

Example: Two employees earning ₹12 LPA each:

  • Mumbai (Maharashtra): ₹2,500/year PT deducted
  • Delhi: ₹0 PT

The Delhi employee takes home ₹2,500 more per year from this single factor alone.

Our CTC Salary Calculator auto-applies professional tax based on the state you select, so you can see the exact impact on your take-home.

When Does Employer Deduct PT?

Most states deduct PT monthly through payroll. Exceptions:

  • Tamil Nadu: Half-yearly collection (April-September and October-March)
  • Kerala: Half-yearly collection

What If PT Is Not Deducted?

If you are a salaried employee and your employer does not deduct PT in a state that requires it, you may still be personally liable to pay it. However, the enforcement responsibility lies with your employer. This is a common issue when companies do not have proper payroll systems for state compliance.

Summary

  • Maximum PT in India: ₹2,500/year (constitutional cap)
  • States with highest PT: Maharashtra, Karnataka, West Bengal, Tamil Nadu (all cap at ₹2,500)
  • States with no PT: Delhi, Rajasthan, Haryana, Uttar Pradesh, Punjab, and more
  • Tax treatment: Fully deductible under Section 16(iii)
  • Collection: Mostly monthly, some states half-yearly

For quick calculations, use our Professional Tax Calculator. For your full salary breakdown including PT, income tax, EPF, and more, use our CTC Salary Calculator.

Note: Professional tax rates can change when state budgets are announced. This article reflects the latest rates as of April 2026. Always verify with your state government for the current rates.