State-wise Professional Tax in India
By TexlaCulture HR & Payroll Team ·Professional Tax is a state-level tax levied on income from professions, trades, callings, and employment. India's constitutional cap is ₹2,500 per year (Article 276). Slabs and filing rules differ by state — pick yours below.
How Professional Tax works in India
Professional Tax is deducted by the employer from employee salaries and paid to the state government. Because it is a state subject, the slabs, filing frequency, and registration process differ from state to state.
- The constitutional maximum is ₹2,500 per person per year (Article 276).
- Employers register for PTRC (to deduct from employees) and PTEC (for the entity itself).
- Filing frequency ranges from monthly to half-yearly depending on the state and liability.
- Some states, including Delhi and Haryana, do not levy Professional Tax at all.
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