Professional Tax (PT)
Professional Tax (PT) is levied by state governments in India on individuals earning an income from various professions, trades, callings, and employments. This tax is collected to generate revenue for the state and is one of the sources of income for the state government. The Professional Tax rates, applicability, and regulations vary from state to state.
Recent Notifications
Latest Professional Tax Rates
In India, Professional Tax (PT) is a state-level tax, so it is not applicable in every state. As of now, it is levied in the following states and union territories:
Search for Applicable States & UTs
Andhra Pradesh
Effective Date: Yet to be notified
Chandigarh
Effective Date: Yet to be notified
Chhattisgarh
Effective Date: Yet to be notified
Delhi
Effective Date: Yet to be notified
Goa
Effective Date: Yet to be notified
Gujarat
Effective Date: Yet to be notified
Karnataka
Effective Date: 01-Apr-2025
Kerala
Effective Date: Yet to be notified
Madhya Pradesh
Effective Date: Yet to be notified
Maharashtra
Effective Date: Yet to be notified
Punjab
Effective Date: Yet to be notified
Tamil Nadu
Effective Date: Yet to be notified
Telangana
Effective Date: Yet to be notified
West Bengal
Effective Date: Yet to be notified
Non Applicable States
Professional Tax Registration and Returns
Professional Tax Registration is mandatory within 30 days of employing staff in a business or, in the case of professionals, 30 days from the start of the practice. Professional tax needs to be deducted from the salary or wages paid. Application for the Registration Certificate should be made to the assessee's state tax department within 30 days of employing staff for his business. If the assessee has more than one place of work, then the application should be made separately to each authority for the place of work under the jurisdiction of that authority. If an employer has employed more than 20 employees, he is required to make the payment within 15 days from the end of the month. However, if an employer has less than 20 employees, he is required to pay quarterly (i.e. by the 15th of next month from the end of the quarter).
- Both private and public sector employees
- Professional Tax is deducted by the employer from the salary of employees where applicable
- Register with the state Professional Tax Department.
- Deduct Professional Tax from employees' salaries.
- Remit the collected tax to the state government within the stipulated time frame.
- File returns as required by state law.
- Fines: Monetary penalties for late payment or non-payment of Professional Tax.
- Interest: Interest charges on overdue amounts.
- Legal Action: Prosecution under relevant state laws for persistent non-compliance.