Current salary slab rates and PT deduction amounts across all 21 Indian states and UTs that levy Professional Tax. Verified slabs, filing frequency, and compliance details for payroll teams.
21
States levy PT
₹2,500
Annual cap
3
Filing frequencies
₹35–300
Monthly range
Overview
What is Professional Tax (PT)?
Professional Tax is a state-level tax on employment levied under Article 276(2) of the Constitution of India. There is no central PT law — each state has its own Professional Tax Act with its own salary slabs, rates, and filing rules. The Constitution caps PT at ₹2,500 per person per financial year.
In most states, PT is deducted monthly from the employee's salary by the employer. The employer then deposits the collected PT with the State Commercial Tax Department. In Tamil Nadu, Kerala, and Puducherry, PT is collected by local bodies (corporations, municipalities, and town panchayats) rather than the state government.
Slab-based deduction
PT amount depends on salary slab. Higher salary means higher PT, up to the constitutional cap.
Tax-deductible
PT paid is deductible under Section 16(iii) of the Income Tax Act while filing ITR.
Dual registration
Employers need PTEC (own liability) and PTRC (employee deduction) registrations.
Penalty on default
Late filing attracts interest, penalty, and prosecution under the state PT Act.
Note: The annual PT cap of ₹2,500 per employee is a constitutional limit under Article 276. All state slabs are designed to stay within this cap. Some states charge a slightly higher amount in one month (usually February or March) to ensure the annual total reaches exactly ₹2,500.
State-wise rates 2026
Professional Tax Slab Rates by State
All 21 Indian states and UTs that levy Professional Tax. Click any state to see the full salary slab table.
State / UT
Max PT
Frequency
Slabs
Andhra Pradesh
₹200/mo
Monthly
3
Assam
₹208/mo
Monthly
3
Bihar
₹2,500/yr
Annual
4
Chhattisgarh
₹208/mo
Monthly
5
Gujarat
₹200/mo
Monthly
2
Jharkhand
₹2,500/yr
Annual
5
Karnataka
₹200/mo
Monthly
2
Kerala
₹1,250/h-yr
Half-Yearly
7
Madhya Pradesh
₹208/mo
Monthly
4
Maharashtra
₹200/mo
Monthly
3+2
Manipur
₹208/mo
Monthly
5
Meghalaya
₹2,500/yr
Annual
12
Mizoram
₹208/mo
Monthly
7
Nagaland
₹208/mo
Monthly
6
Puducherry
₹1,250/h-yr
Half-Yearly
6
Punjab
₹200/mo
Monthly
2
Sikkim
₹200/mo
Monthly
4
Tamil Nadu
₹1,250/h-yr
Half-Yearly
8 cities
Telangana
₹200/mo
Monthly
3
Tripura
₹208/mo
Monthly
3
West Bengal
₹200/mo
Monthly
5
Rates verified as on July 2026. State governments revise PT slabs periodically. Cross-check the latest gazette notification before filing.
Chhattisgarh PT slabs are based on yearly gross salary but deducted monthly. The last month (March) has a slightly higher deduction to meet the annual cap.
Maharashtra has separate slab tables for men and women employees. Women earning up to ₹25,000/month are exempt from PT. February has a higher deduction to hit the ₹2,500 annual cap.
In Tamil Nadu, PT is collected by local bodies. Rates vary by municipality/corporation. Select a city to see the slab table:
Half-yearly Income
PT / Half-year
Up to ₹21,000
Nil
₹21,001 – ₹30,000
₹100
₹30,001 – ₹45,000
₹235
₹45,001 – ₹60,000
₹510
₹60,001 – ₹75,000
₹760
₹75,001 & above
₹1,095
Half-yearly Income
PT / 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
₹75,001 & above
₹1,250
Half-yearly Income
PT / Half-year
Up to ₹21,000
Nil
₹21,001 – ₹30,000
₹171
₹30,001 – ₹45,000
₹428
₹45,001 – ₹60,000
₹856
₹60,001 – ₹75,000
₹1,250
₹75,001 & above
₹1,250
Half-yearly Income
PT / Half-year
Up to ₹21,000
Nil
₹21,001 – ₹30,000
₹130
₹30,001 – ₹45,000
₹330
₹45,001 – ₹60,000
₹660
₹60,001 – ₹75,000
₹990
Above ₹75,001
₹1,320
Half-yearly Income
PT / Half-year
Up to ₹21,000
Nil
₹21,001 – ₹30,000
₹125
₹30,001 – ₹45,000
₹300
₹45,001 – ₹60,000
₹615
₹60,001 – ₹75,000
₹920
₹75,001 & above
₹1,220
Half-yearly Income
PT / Half-year
Up to ₹21,000
Nil
₹21,001 – ₹30,000
₹98
₹30,001 – ₹45,000
₹244
₹45,001 – ₹60,000
₹488
₹60,001 – ₹75,000
₹731
₹75,001 & above
₹975
Half-yearly Income
PT / Half-year
Up to ₹21,000
Nil
₹21,001 – ₹30,000
₹120
₹30,001 – ₹45,000
₹300
₹45,001 – ₹60,000
₹590
₹60,001 – ₹75,000
₹890
₹75,001 & above
₹1,180
Half-yearly Income
Old Tax (₹)
New Tax (₹)
Up to ₹21,000
Nil
Nil
₹21,001 – ₹30,000
₹131
₹164
₹30,001 – ₹45,000
₹330
₹413
₹45,001 – ₹60,000
₹659
₹824
₹60,001 – ₹75,000
₹989
₹1,235
₹75,001 & above
₹1,250
₹1,250
Tamil Nadu PT rates vary by local body type. Chennai Corporation has the highest rates while Town Panchayats have the lowest. Dindigul Corporation has both old and new tax structures.
Professional Tax is a state-level tax on employment levied under Article 276 of the Constitution of India. It is deducted from the employee's salary by the employer and deposited with the State Commercial Tax Department (or local body in Tamil Nadu, Kerala, and Puducherry).
Yes. The Constitution caps Professional Tax at ₹2,500 per person per financial year. No state can collect more than this amount, regardless of how high the salary is.
In most states, PT is deducted monthly from the employee's salary. However, in some states like Kerala, Tamil Nadu, and Puducherry, PT is calculated on a half-yearly basis. Bihar, Jharkhand, and Meghalaya follow an annual basis.
Yes. Professional Tax paid is fully deductible under Section 16(iii) of the Income Tax Act. It reduces your taxable salary income.
No. Professional Tax and LWF are completely separate. PT is a tax on employment deductible under the Income Tax Act and paid to the state tax department. LWF is a welfare contribution paid to the State Labour Welfare Board and is not tax-deductible in the same way.
In Tamil Nadu, PT is collected by local bodies (corporations, municipalities, and town panchayats) rather than the state government. Each local body has its own rate schedule, which is why Chennai Corporation rates differ from Town Panchayat rates or Coimbatore Corporation rates.
Some states charge a slightly higher PT amount in one month of the year (usually February or March) to ensure that the total annual PT collected reaches exactly ₹2,500 — the constitutional cap. For example, Karnataka charges ₹300 in February instead of ₹200.
An employer typically needs two registrations — PTEC (Professional Tax Enrolment Certificate) for the entity's own PT liability, and PTRC (Professional Tax Registration Certificate) for deducting and depositing employees' PT. Both must be obtained from the state tax department.
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