Tax framework

Professional Tax

Professional Tax (PT) is a state-imposed levy on income from a profession, trade, calling or employment. Each state's PT Act prescribes the slabs, the cap (subject to the Constitutional ceiling of ₹2,500 per person per annum) and the registration / enrolment regime. PT is not levied in the NCT of Delhi.

Direct answer

What is Professional Tax in India and who administers it?

Professional Tax is a state-level tax on income from salary or profession, levied under Article 276 of the Constitution and capped at INR 2,500 per person per year. Each State enacts its own Professions, Trades, Callings and Employments Tax Act and prescribes its own slab schedule and filing cycle; the tax is deducted by the employer from salaries and deposited with the State authority. Currently 18 States and Union Territories levy Professional Tax (Maharashtra, Karnataka, West Bengal, Tamil Nadu, Telangana, Andhra Pradesh, Gujarat, Madhya Pradesh, Odisha, Kerala, Assam, Meghalaya, Tripura, Mizoram, Manipur, Nagaland, Puducherry and Sikkim).

Source:Constitution of India, Article 276;State Professional Tax Acts

Last verified: 11/05/2026

Why we do not publish live rate tables: State PT slabs and procedural requirements change by notification. The latest notification PDF for each state is the only authoritative source.

Framework

Constitutional basis

Article 276 of the Constitution allows States to levy a tax on professions, trades, callings and employments, subject to an aggregate ceiling of ₹2,500 per person per annum.

Registration and enrolment

Employers register and deduct PT from salaried employees (Registration Certificate). Self-employed persons enrol and pay PT directly (Enrolment Certificate). Slabs and forms differ by state.

Frequency

Most states require monthly deduction and monthly or quarterly remittance; annual returns are typical. Karnataka and Maharashtra operate fully online portals.

Income tax credit

Professional Tax paid is deductible from salary income under section 16(iii) of the Income-tax Act, 1961.

Notifying authority by state

Tamil Nadu
Greater Chennai Corporation / respective municipal authority; Commercial Taxes Department oversight
Tamil Nadu Municipal Laws (Second Amendment) Act, 1998 (PT on Profession, Trade, Calling and Employment); levied by local bodies
No notification on file
Karnataka
Commercial Taxes Department, Government of Karnataka
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
No notification on file
Maharashtra
Maharashtra GST Department, Government of Maharashtra (Profession Tax cell)
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
No notification on file
Delhi
Not levied: there is no Professional Tax in the National Capital Territory of Delhi
No state legislation imposing Professional Tax in the NCT of Delhi
No notification on file
Telangana
Commercial Taxes Department, Government of Telangana
Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
No notification on file

See the Recent updates feed for the full notification trail, or the Downloads hub for source PDFs.