Single-State Startup Pack
For startups with employees in only one Indian state. Covers registration, slabs, and filing.
India Professional Tax Library
Professional Tax In India: State-Wise PT Slabs, Rates, Returns, And Filing Guide
Browse Professional Tax slabs, filing cadences, registration types, and penalty rules for every PT-levying Indian state, plus a clear list of states that do not levy PT. Built for payroll teams, founders, and HR ops running multi-state Indian payroll.
27 entries
20+Indian states with state-wise PT slabs and filing rules covered.
3PT compliance packs for single-state startups, multi-state employers, and filing cadence teams.
India-firstSlab examples, due dates, authorities, and penalty rules in one place.
PT Compliance Packs
Pick A Pack That Matches Your PT Footprint
Each pack groups the entries Indian payroll teams typically refer together when registering, paying, or filing PT across one or more states.
Multi-State Employer Pack
For employers with workforce across multiple states. Covers slab variations and parallel filings.
Filing Cadence Pack
For payroll teams managing different filing cycles across states.
Most Searched
State PT Slabs Indian Employers Look Up Most
These are the eight states that show up across almost every Indian payroll PT compliance question, especially for IT, BFSI, and SaaS workforces.
PT Levying States
Maharashtra Professional Tax
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 governs PT for Mumbai, Pune, Nagpur, and the rest of the state.
Up to Rs 7,500 monthly: Nil. Rs 7,501 to Rs 10,000: Rs 175 per month. Above Rs 10,000: Rs 200 per month for eleven months and Rs 300 in February.
Monthly for employers; PTEC annual for individuals and entities.
Last day of next month for monthly returns.
Maharashtra GST and Sales Tax Department on the Mahagst portal.
Interest at 1.25 percent per month plus penalty up to ten percent of unpaid PT.
PT Levying States
Karnataka Professional Tax
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 governs PT for Bengaluru, Mysuru, Hubli, and the rest of the state.
Up to Rs 25,000 monthly: Nil. Above Rs 25,000: Rs 200 per month, capped at Rs 2,500 per year per person.
Monthly for employers; annual return Form 5A.
Twentieth of next month for monthly payment; annual return by 30 April.
Karnataka Commercial Taxes Department on the Karnataka One portal.
Interest at 1.25 percent per month plus penalty up to fifty percent of unpaid amount.
PT Levying States
Tamil Nadu Professional Tax
Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations PT is collected by local bodies in Chennai, Coimbatore, Madurai, and other cities.
Half-yearly slabs: Income up to Rs 21,000: Nil. Up to Rs 30,000: Rs 135. Up to Rs 45,000: Rs 315. Up to Rs 60,000: Rs 690. Up to Rs 75,000: Rs 1,025. Above Rs 75,000: Rs 1,250.
Half-yearly for employers and individuals.
Thirtieth of September for first half and 31 March for second half.
Greater Chennai Corporation and other local body Commercial Tax Departments.
Interest plus penalty up to twice the PT amount per local body rules.
PT Levying States
West Bengal Professional Tax
West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 governs PT in Kolkata, Howrah, and the rest of the state.
Up to Rs 10,000 monthly: Nil. Rs 10,001 to Rs 15,000: Rs 110. Rs 15,001 to Rs 25,000: Rs 130. Rs 25,001 to Rs 40,000: Rs 150. Above Rs 40,000: Rs 200.
Monthly for employers; annual for PTEC holders.
Twenty-first of next month for monthly returns.
West Bengal Directorate of Commercial Taxes on the WBComTax portal.
Interest at 1 percent per month plus penalty up to fifty percent of unpaid amount.
PT Levying States
Gujarat Professional Tax
Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 governs PT for Ahmedabad, Surat, Vadodara, Rajkot, and the rest of the state.
Up to Rs 12,000 monthly: Nil. Above Rs 12,000: Rs 200 per month, capped at Rs 2,400 per year.
Monthly for employers; annual for individuals.
Fifteenth of next month for monthly payment.
Gujarat Commercial Tax Department on the Gujarat Commercial Tax portal.
Interest at 1.5 percent per month plus penalty per state rules.
PT Levying States
Telangana Professional Tax
Telangana Tax on Professions, Trades, Callings and Employments Act, 1987 governs PT for Hyderabad, Warangal, and the rest of the state.
Up to Rs 15,000 monthly: Nil. Rs 15,001 to Rs 20,000: Rs 150. Above Rs 20,000: Rs 200 per month.
Monthly for employers; annual for individuals.
Tenth of next month for monthly payment.
Telangana Commercial Taxes Department on the TGCT portal.
Interest plus penalty per Telangana PT Act.
PT Levying States
Andhra Pradesh Professional Tax
Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 governs PT for Visakhapatnam, Vijayawada, and the rest of the state.
Up to Rs 15,000 monthly: Nil. Rs 15,001 to Rs 20,000: Rs 150. Above Rs 20,000: Rs 200 per month.
Monthly for employers; annual for individuals.
Tenth of next month for monthly payment.
Andhra Pradesh Commercial Taxes Department on the APCT portal.
Interest plus penalty per Andhra Pradesh PT Act.
PT Levying States
Kerala Professional Tax
Kerala Municipality and Panchayat Acts collect PT through local bodies in Thiruvananthapuram, Kochi, Kozhikode, and other cities.
Half-yearly slabs ranging from Nil for income below Rs 12,000 to Rs 1,250 for income above Rs 1,25,000 per half year.
Half-yearly for employers and individuals.
Thirtieth of September and 31 March each year.
Kerala Local Self Government Department for the relevant municipality or panchayat.
Interest plus penalty per local body rules.
PT Library
Search And Browse The Full India Professional Tax Library
Open any card to see slab examples, filing frequency, due dates, the responsible authority, and the penalty for late filing.
No entry matched your search. Try broader keywords like Maharashtra, Karnataka, monthly, registration, or penalty.
PT Levying States
Indian states where Professional Tax must be deducted by every covered employer.
PT Levying States
Maharashtra Professional Tax
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 governs PT for Mumbai, Pune, Nagpur, and the rest of the state.
Up to Rs 7,500 monthly: Nil. Rs 7,501 to Rs 10,000: Rs 175 per month. Above Rs 10,000: Rs 200 per month for eleven months and Rs 300 in February.
Monthly for employers; PTEC annual for individuals and entities.
Last day of next month for monthly returns.
Maharashtra GST and Sales Tax Department on the Mahagst portal.
Interest at 1.25 percent per month plus penalty up to ten percent of unpaid PT.
PT Levying States
Karnataka Professional Tax
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 governs PT for Bengaluru, Mysuru, Hubli, and the rest of the state.
Up to Rs 25,000 monthly: Nil. Above Rs 25,000: Rs 200 per month, capped at Rs 2,500 per year per person.
Monthly for employers; annual return Form 5A.
Twentieth of next month for monthly payment; annual return by 30 April.
Karnataka Commercial Taxes Department on the Karnataka One portal.
Interest at 1.25 percent per month plus penalty up to fifty percent of unpaid amount.
PT Levying States
Tamil Nadu Professional Tax
Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations PT is collected by local bodies in Chennai, Coimbatore, Madurai, and other cities.
Half-yearly slabs: Income up to Rs 21,000: Nil. Up to Rs 30,000: Rs 135. Up to Rs 45,000: Rs 315. Up to Rs 60,000: Rs 690. Up to Rs 75,000: Rs 1,025. Above Rs 75,000: Rs 1,250.
Half-yearly for employers and individuals.
Thirtieth of September for first half and 31 March for second half.
Greater Chennai Corporation and other local body Commercial Tax Departments.
Interest plus penalty up to twice the PT amount per local body rules.
PT Levying States
West Bengal Professional Tax
West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 governs PT in Kolkata, Howrah, and the rest of the state.
Up to Rs 10,000 monthly: Nil. Rs 10,001 to Rs 15,000: Rs 110. Rs 15,001 to Rs 25,000: Rs 130. Rs 25,001 to Rs 40,000: Rs 150. Above Rs 40,000: Rs 200.
Monthly for employers; annual for PTEC holders.
Twenty-first of next month for monthly returns.
West Bengal Directorate of Commercial Taxes on the WBComTax portal.
Interest at 1 percent per month plus penalty up to fifty percent of unpaid amount.
PT Levying States
Gujarat Professional Tax
Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 governs PT for Ahmedabad, Surat, Vadodara, Rajkot, and the rest of the state.
Up to Rs 12,000 monthly: Nil. Above Rs 12,000: Rs 200 per month, capped at Rs 2,400 per year.
Monthly for employers; annual for individuals.
Fifteenth of next month for monthly payment.
Gujarat Commercial Tax Department on the Gujarat Commercial Tax portal.
Interest at 1.5 percent per month plus penalty per state rules.
PT Levying States
Telangana Professional Tax
Telangana Tax on Professions, Trades, Callings and Employments Act, 1987 governs PT for Hyderabad, Warangal, and the rest of the state.
Up to Rs 15,000 monthly: Nil. Rs 15,001 to Rs 20,000: Rs 150. Above Rs 20,000: Rs 200 per month.
Monthly for employers; annual for individuals.
Tenth of next month for monthly payment.
Telangana Commercial Taxes Department on the TGCT portal.
Interest plus penalty per Telangana PT Act.
PT Levying States
Andhra Pradesh Professional Tax
Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 governs PT for Visakhapatnam, Vijayawada, and the rest of the state.
Up to Rs 15,000 monthly: Nil. Rs 15,001 to Rs 20,000: Rs 150. Above Rs 20,000: Rs 200 per month.
Monthly for employers; annual for individuals.
Tenth of next month for monthly payment.
Andhra Pradesh Commercial Taxes Department on the APCT portal.
Interest plus penalty per Andhra Pradesh PT Act.
PT Levying States
Kerala Professional Tax
Kerala Municipality and Panchayat Acts collect PT through local bodies in Thiruvananthapuram, Kochi, Kozhikode, and other cities.
Half-yearly slabs ranging from Nil for income below Rs 12,000 to Rs 1,250 for income above Rs 1,25,000 per half year.
Half-yearly for employers and individuals.
Thirtieth of September and 31 March each year.
Kerala Local Self Government Department for the relevant municipality or panchayat.
Interest plus penalty per local body rules.
PT Levying States
Madhya Pradesh Professional Tax
Madhya Pradesh Vritti Kar Adhiniyam, 1995 governs PT for Bhopal, Indore, Jabalpur, and the rest of the state.
Up to Rs 18,750 monthly: Nil. Rs 18,751 to Rs 25,000: Rs 125. Above Rs 25,000: Rs 208 for eleven months and Rs 212 in last month.
Monthly for employers.
Tenth of next month for monthly payment.
Madhya Pradesh Commercial Taxes Department on the MPCommercialTax portal.
Interest plus penalty per state rules.
PT Levying States
Odisha Professional Tax
Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 governs PT for Bhubaneswar, Cuttack, and the rest of the state.
Up to Rs 13,304 monthly: Nil. Rs 13,304 to Rs 25,000: Rs 125. Above Rs 25,000: Rs 200 for eleven months and Rs 300 in February.
Monthly for employers.
Last day of next month for monthly payment.
Odisha Commercial Tax and GST Department on the OdishaTax portal.
Interest plus penalty per state rules.
PT Levying States
Bihar Professional Tax
Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 governs PT for Patna and the rest of the state.
Annual slabs: Up to Rs 3,00,000: Nil. Rs 3,00,001 to Rs 5,00,000: Rs 1,000. Rs 5,00,001 to Rs 10,00,000: Rs 2,000. Above Rs 10,00,000: Rs 2,500.
Annual return for employers and individuals.
Thirtieth of November each financial year.
Bihar Commercial Taxes Department on the Bihar State Tax portal.
Interest plus penalty per Bihar PT Act.
PT Levying States
Jharkhand Professional Tax
Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 governs PT for Ranchi, Jamshedpur, and the rest of the state.
Annual slabs: Up to Rs 3,00,000: Nil. Up to Rs 5,00,000: Rs 1,200. Up to Rs 8,00,000: Rs 1,800. Up to Rs 10,00,000: Rs 2,100. Above Rs 10,00,000: Rs 2,500.
Annual return for employers.
Thirtieth of October each financial year.
Jharkhand Commercial Taxes Department.
Interest plus penalty per state rules.
PT Levying States
Assam Professional Tax
Assam Professions, Trades, Callings and Employments Taxation Act, 1947 governs PT for Guwahati and the rest of the state.
Up to Rs 10,000 monthly: Nil. Rs 10,001 to Rs 15,000: Rs 150. Rs 15,001 to Rs 25,000: Rs 180. Above Rs 25,000: Rs 208.
Monthly for employers; annual for individuals.
Twenty-eighth of next month for monthly payment.
Assam Commercial Taxes Department on the Assam Tax portal.
Interest plus penalty per Assam PT Act.
PT Levying States
Tripura Professional Tax
Tripura Professions, Trades, Callings and Employments Taxation Act, 1997 governs PT for Agartala and the rest of the state.
Up to Rs 7,500 monthly: Nil. Rs 7,501 to Rs 15,000: Rs 150. Above Rs 15,000: Rs 208.
Monthly for employers.
Last day of next month for monthly payment.
Tripura Tax Department on the Tripura Tax portal.
Interest plus penalty per Tripura PT Act.
PT Levying States
Manipur Professional Tax
Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 governs PT for Imphal and the rest of the state.
Annual slabs ranging from Nil for income below Rs 50,000 to Rs 2,500 for income above Rs 12,00,000.
Annual return for employers and individuals.
Thirtieth of September each financial year.
Manipur Commercial Tax Department.
Interest plus penalty per state rules.
PT Levying States
Meghalaya Professional Tax
Meghalaya Professions, Trades, Callings and Employments Taxation Act, 1947 governs PT for Shillong and the rest of the state.
Slabs ranging from Nil for income below Rs 50,000 per year to Rs 208 per month for income above Rs 25,000 per month.
Monthly for employers.
Twenty-eighth of next month for monthly payment.
Meghalaya Excise, Registration, Taxation and Stamps Department.
Interest plus penalty per Meghalaya PT Act.
PT Levying States
Mizoram Professional Tax
Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995 governs PT for Aizawl and the rest of the state.
Annual slabs ranging from Nil for income below Rs 50,000 to Rs 2,500 for income above Rs 4,50,000.
Annual return for employers and individuals.
Thirtieth of September each financial year.
Mizoram Taxation Department.
Interest plus penalty per Mizoram PT Act.
PT Levying States
Nagaland Professional Tax
Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 governs PT for Kohima, Dimapur, and the rest of the state.
Annual slabs ranging from Nil for income below Rs 50,000 to Rs 2,500 for income above Rs 12,00,000.
Annual return for employers.
Thirtieth of September each financial year.
Nagaland Commercial Taxes Department.
Interest plus penalty per Nagaland PT Act.
PT Levying States
Sikkim Professional Tax
Sikkim State Tax on Professions, Trades, Callings and Employments Act, 2006 governs PT for Gangtok and the rest of the state.
Up to Rs 20,000 monthly: Nil. Rs 20,001 to Rs 30,000: Rs 125. Above Rs 30,000: Rs 200.
Monthly for employers.
Last day of next month for monthly payment.
Sikkim Commercial Taxes Division.
Interest plus penalty per Sikkim PT Act.
PT Levying States
Puducherry Professional Tax
Puducherry Village and Commune Panchayats Act and Municipalities Act collect PT through local bodies.
Half-yearly slabs ranging from Nil for income below Rs 16,667 to Rs 1,250 for income above Rs 1,25,000 per half year.
Half-yearly for employers and individuals.
Thirtieth of September and 31 March each year.
Puducherry Local Administration Department.
Interest plus penalty per local body rules.
PT Non-Levying States
Indian states and union territories that do not currently levy Professional Tax.
PT Non-Levying States
Non-PT-Levying States Overview
States and union territories that do not currently levy Professional Tax on salaries or professional income.
Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan, Himachal Pradesh, Chandigarh, Jammu and Kashmir, Ladakh, Arunachal Pradesh, Goa, Dadra and Nagar Haveli, Daman and Diu, Andaman and Nicobar, and Lakshadweep do not levy PT.
No PT return required for employees in these states.
Not applicable.
Not applicable.
No penalty since PT is not levied. Always confirm city-level local body rules.
Filing Frequencies
Monthly, quarterly, half-yearly, and annual PT return cadences across India.
Filing Frequencies
Monthly PT Filing Cadence
States that require employers to file PT returns and deposit PT every month.
Maharashtra, Karnataka, Gujarat, Telangana, Andhra Pradesh, Madhya Pradesh, Odisha, West Bengal, Sikkim, Tripura, Assam, Meghalaya use monthly cadence.
Monthly for employers; payment dates vary by state.
Tenth, fifteenth, twentieth, twenty-first, twenty-eighth, or last day of next month per state.
Each state Commercial Tax Department.
Interest plus penalty for late filing or late deposit per state.
Filing Frequencies
Half-Yearly PT Filing Cadence
States that require PT filing twice a year.
Tamil Nadu, Kerala, Puducherry use half-yearly filing through municipalities and panchayats.
Half-yearly for employers and individuals.
Thirtieth of September and 31 March.
Each local body within the state.
Interest plus penalty for late filing per local body.
Filing Frequencies
Annual PT Filing Cadence
States that require PT filing once a year.
Bihar, Jharkhand, Manipur, Mizoram, Nagaland use annual filing.
Annual for employers and individuals.
Thirtieth of September, October, or November per state.
Each state Commercial Tax Department.
Interest plus penalty for late filing per state.
Registration & PTRC PTEC
How employer (PTRC) and individual (PTEC) Professional Tax registrations work.
Registration & PTRC PTEC
PTRC vs PTEC Registration
Most Indian PT-levying states have two PT registrations: PTRC for employers deducting from employees and PTEC for self-employed individuals or entities paying their own PT.
Employer obligations to deduct, deposit, and file under PTRC. Self employment, partner, and director PT under PTEC.
Both registrations within thirty days of becoming liable in most states.
Defined by each state.
State Commercial Tax Department of each PT-levying state.
Penalty for delayed registration applies in most states, often Rs 500 to Rs 5 per day or more.
Registration & PTRC PTEC
Multi-State PT Compliance
How employers running payroll across multiple states should manage parallel PTRC and PTEC registrations.
Separate state-level PTRC per work-state, PTEC per registered entity, slab-based deduction by employee work-state, parallel filings per state cadence.
All employers with employees in two or more PT-levying states.
Each state has its own due dates.
Each state Commercial Tax Department.
Late or missed deposit invites state-specific interest plus penalty per missed return.
Penalties & Interest
Penalty, interest, and late filing consequences for Indian Professional Tax.
Penalties & Interest
PT Penalty And Interest Overview
Common penalty, interest, and prosecution provisions across Indian PT Acts.
Late deposit interest at 1 to 2 percent per month, late filing fee, fixed penalty per default, and prosecution in repeated cases.
Applies to monthly, half-yearly, and annual filers depending on state.
Monthly accrual on unpaid amount.
Each state Commercial Tax Department.
Penalty often capped at fifty to two hundred percent of unpaid PT depending on state.
FAQ
Common Questions About Professional Tax In India
Quick answers for payroll teams, founders, and HR ops setting up or running PT compliance across India.
Next Step
Automate State-Wise PT With An India HRMS
Use one platform to apply the right PT slab by employee work-state, generate state-specific PT challans, file monthly, half-yearly, and annual returns, and store filing acknowledgements in an audit-ready trail.