Knowledge Base

Professional Tax Knowledge Repository - Access State-wise Professional Tax applicability, registration requirements, slab rates, returns, payment obligations and compliance references from a single location.

What is Professional Tax ?

The Professional Tax is the Direct Tax levied by the State Government and the slab rates vary depending on the State where you are employed. The tax is calculated based on Slab Rates and the salary earned for the month/quarter/ half-year/year. The Professionals earning income from their practices such as Lawyers, Doctors, Chartered Accountants etc. are requried to pay Professional Tax. In case of salaried employees Professional Tax is deducted from Gross Salary by Employer and the same is remitted to the State Government.

✅ States where Professional Tax is Applicable

1. Andhra Pradesh 2. Assam 3. Bihar 4. Gujarat 5. Jharkhand

6. Karnataka 7. Kerala 8. Madhya Pradesh 9. Maharashtra

10. Manipur 11. Meghalaya 12. Mizoram 13. Nagaland 14. Odisha

15. Puducherry 16. Punjab 17. Sikkim 18. Tamil Nadu 19. Telangana

20. Tripura 21. West Bengal

❌ States where Professional Tax is Not Applicable

1. Andaman and Nicobar Islands 2. Arunachal Pradesh Chandigarh 3. Chhattisgarh 4. Dadra and Nagar Haveli 5. Daman and Diu

6. Delhi 7.Goa 8. Haryana 9. Himachal Pradesh 10. Jammu and Kashmir 11. Ladakh 12. Lakshadweep 13. Rajasthan 14. Uttar Pradesh

15. Uttarakhand