{"id":80,"date":"2026-08-19T04:31:54","date_gmt":"2026-08-19T04:31:54","guid":{"rendered":"https:\/\/smallhrtools.com\/blog\/?p=80"},"modified":"2026-08-20T20:06:07","modified_gmt":"2026-08-20T20:06:07","slug":"professional-tax-slabs-by-state","status":"publish","type":"post","link":"https:\/\/smallhrtools.com\/blog\/professional-tax-slabs-by-state\/","title":{"rendered":"Professional Tax by State (2026): Slabs, Who Deducts It, and PTRC vs PTEC"},"content":{"rendered":"\n

Short answer:<\/strong> professional tax (PT) is a state<\/strong> tax on employment, deducted monthly by your employer, capped by the Constitution at \u20b92,500 per year<\/strong>. Rates differ by state: Karnataka charges a flat \u20b9200\/month above \u20b925,000 gross; Maharashtra charges \u20b9200\/month above \u20b910,000 (\u20b9300 in February, which is why your February payslip dips); and Delhi, Haryana, UP, Rajasthan, and Uttarakhand charge nothing at all<\/strong>. Below: the slab tables, the employer registration mechanics (PTRC vs PTEC – most small businesses need both<\/em>), and the compliance calendar.<\/p>\n\n\n\n

What professional tax is (and isn’t)<\/h2>\n\n\n\n

Despite the name, PT has nothing to do with being a “professional” – it applies to salaried employees, self-employed traders, freelancers, and professionals alike under Article 276 of the Constitution, which caps the levy at \u20b92,500\/year. For salaried employees the employer deducts and remits it; the amount is then deductible from taxable income under Section 16(iii)<\/strong> – one of the few deductions that survives in both tax regimes, since it’s a deduction from salary income itself, not a Chapter VI-A item.<\/p>\n\n\n\n

On a payslip it’s the small fixed line – \u20b9200 in most months – that new employees always ask about (how to read the rest of the slip<\/a>).<\/p>\n\n\n\n

States with NO professional tax<\/h2>\n\n\n\n

If you’re in Delhi, Haryana, Uttar Pradesh, Rajasthan, Uttarakhand, Himachal Pradesh, Jammu & Kashmir, Ladakh, Chandigarh, Goa, or the union territories other than Puducherry<\/strong> – there is no PT line on your payslip and nothing to register. (Punjab introduced its levy in 2018 as a “development tax” – \u20b9200\/month above \u20b925,000\/month income – so Punjab does<\/em> deduct.)<\/p>\n\n\n\n

Slab tables by state (monthly gross salary basis)<\/h2>\n\n\n\n

Verified against our calculator data in July 2026 – always confirm your state’s latest notification, as PT slabs move by state budget. For an instant answer, use the Professional Tax Calculator<\/a>, which covers all 21 levying states.<\/p>\n\n\n\n

Maharashtra (\u20b92,500\/year cap; gender-differentiated slabs)<\/h3>\n\n\n\n
Monthly gross<\/th>PT (men)<\/th><\/tr><\/thead>
Up to \u20b97,500<\/td>Nil<\/td><\/tr>
\u20b97,501 – \u20b910,000<\/td>\u20b9175<\/td><\/tr>
Above \u20b910,000<\/td>\u20b9200\/month, \u20b9300 in February<\/strong> (total \u20b92,500\/yr)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Women are exempt up to \u20b925,000\/month (\u20b9200 + Feb \u20b9300 above that). The February \u20b9300 exists purely to make 11 \u00d7 200 + 300 = \u20b92,500 hit the constitutional cap exactly.<\/p>\n\n\n\n

Karnataka<\/h3>\n\n\n\n
Monthly gross<\/th>PT<\/th><\/tr><\/thead>
Up to \u20b924,999<\/td>Nil<\/td><\/tr>
\u20b925,000 and above<\/td>\u20b9200 (\u20b92,400\/yr)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

West Bengal<\/h3>\n\n\n\n
Monthly gross<\/th>PT<\/th><\/tr><\/thead>
Up to \u20b910,000<\/td>Nil<\/td><\/tr>
\u20b910,001 – \u20b915,000<\/td>\u20b9110<\/td><\/tr>
\u20b915,001 – \u20b925,000<\/td>\u20b9130<\/td><\/tr>
\u20b925,001 – \u20b940,000<\/td>\u20b9150<\/td><\/tr>
Above \u20b940,000<\/td>\u20b9200<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Telangana & Andhra Pradesh (identical slabs)<\/h3>\n\n\n\n
Monthly gross<\/th>PT<\/th><\/tr><\/thead>
Up to \u20b915,000<\/td>Nil<\/td><\/tr>
\u20b915,001 – \u20b920,000<\/td>\u20b9150<\/td><\/tr>
Above \u20b920,000<\/td>\u20b9200<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Gujarat<\/h3>\n\n\n\n
Monthly gross<\/th>PT<\/th><\/tr><\/thead>
Up to \u20b912,000<\/td>Nil<\/td><\/tr>
Above \u20b912,000<\/td>\u20b9200<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Tamil Nadu (levied half-yearly by municipalities)<\/h3>\n\n\n\n
Half-yearly gross<\/th>PT per half-year<\/th><\/tr><\/thead>
Up to \u20b921,000<\/td>Nil<\/td><\/tr>
\u20b921,001 – \u20b930,000<\/td>\u20b9135<\/td><\/tr>
\u20b930,001 – \u20b945,000<\/td>\u20b9315<\/td><\/tr>
\u20b945,001 – \u20b960,000<\/td>\u20b9690<\/td><\/tr>
\u20b960,001 – \u20b975,000<\/td>\u20b91,025<\/td><\/tr>
Above \u20b975,000<\/td>\u20b91,250<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Kerala also levies half-yearly (\u20b91,250\/half-year at the top). Other levying states – MP, Bihar, Jharkhand, Odisha, Punjab, Assam, and the North-Eastern states, Sikkim, Puducherry – have their own monthly slabs, all capped at \u20b92,400-\u20b92,500\/year; the calculator<\/a> has each one.<\/p>\n\n\n\n

The employer side: PTRC vs PTEC (you probably need both)<\/h2>\n\n\n\n

This is the part small businesses get wrong at incorporation. In PT states there are two separate registrations<\/strong>:<\/p>\n\n\n\n