Professional Tax Rates 2026
Professional Tax is applicable in 19 Indian states. This page lists each state's salary-wise PT slabs, along with PTRC (employee deduction) and PTEC (employer registration) remittance frequency and due dates. Select a state below for full details.
Andhra Pradesh 3 slabs Assam 4 slabs Bihar 4 slabs Gujarat 2 slabs Jharkhand 5 slabs Karnataka 2 slabs Kerala 9 slabs Madhya Pradesh 4 slabs Maharashtra 4 slabs Manipur 5 slabs Meghalaya 12 slabs Mizoram 6 slabs Nagaland 6 slabs Puducherry 6 slabs Punjab 2 slabs Tamil Nadu (Chennai) 6 slabs Telangana 3 slabs Tripura 3 slabs West Bengal 5 slabs
States where Professional Tax is not applicable
These states and union territories currently have no Professional Tax legislation for private establishments.
Andaman & NicobarArunachal PradeshChandigarhChhattisgarhDadra & Nagar HaveliDaman & DiuDelhiGoaHaryanaHimachal PradeshJammu & KashmirLadakhLakshadweepOdisha*RajasthanUttar PradeshUttarakhand
* Odisha: The Professional Tax Act stands repealed effective 01 April 2026, vide Odisha Ordinance No. 02 of 2026 dated 21st April, 2026.