Quick Reference

Professional Tax — State-wise

State-wise PT rates, thresholds, and slabs for all states that levy professional tax.

States Levying Professional Tax

StatePT AmountThresholdNotes
Karnataka₹200Salary > ₹15,000/monthNil if salary ≤ ₹15,000. Employer liable to deduct.
MaharashtraUp to ₹300Slab-based≤₹7,500: nil; ₹7,501–10,000: ₹175; >₹10,000: ₹200/month. February: ₹300 if annual salary >₹25K.
Tamil NaduUp to ₹208/half-yearSlab-based (half-yearly)Paid twice a year (April & October). Rate varies by salary band.
Telangana₹200Salary > ₹15,000/monthNil if salary ≤ ₹15,000.
Andhra Pradesh₹200Salary > ₹20,000/monthSlab rates apply for salaries ₹5,001–20,000.
West BengalUp to ₹200Salary > ₹8,500/monthMonthly slab: ₹8,500–10,000: ₹90; ₹10,001–15,000: ₹110; ₹15,001–25,000: ₹130; ₹25,001–40,000: ₹150; >₹40,000: ₹200.
Gujarat₹200Salary > ₹12,000/monthNil if ≤ ₹12,000. Annual payment option: ₹2,400.
Madhya Pradesh₹208/half-year (≈₹416/year)Most employed personsPayable twice a year. Professionals and salary earners both liable.
OdishaUp to ₹200Slab-basedMonthly slabs vary by salary bracket.
Rajasthan₹110Salary > ₹6,999/monthApplies to employees only. Professionals no longer covered.
KeralaUp to ₹208/half-yearSlab-based (half-yearly)Professionals, traders, and employees all covered.
AssamUp to ₹208/half-yearSlab-basedHalf-yearly payment.
Chhattisgarh₹200Salary > ₹12,500/month

States with No Professional Tax

DelhiUttar PradeshBiharHaryanaHimachal PradeshJammu & KashmirPunjabUttarakhandArunachal PradeshSikkimMeghalayaNagalandManipurTripuraMizoramGoa
Income Tax deduction: PT paid by an employee is deductible under section 16(iii) — capped at ₹2,500/year. PT is a state subject; rates and slabs can change. Always verify with the state commercial taxes department.

For general guidance only. Consult your CA for advice specific to your situation.