Professional Tax

Check published state Professional Tax slabs, applicability and effective dates. Read official sources and connect rate references with filing guidance.

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Browse 21 published references

Andhra Pradesh Professional Tax Rates from February 2013
Review Andhra Pradesh professional tax rates effective from 4 February 2013, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Assam Professional Tax Rates from April 2025
Review Assam professional tax rates effective from 2 April 2025, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Bihar Professional Tax Rates from February 2016
Review Bihar professional tax rates effective from 2 February 2016, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Chhattisgarh Professional Tax Rates
Review Chhattisgarh professional tax rates effective from 4 September 2001, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Gujarat Professional Tax Rates from April 2022
Review Gujarat professional tax rates effective from 1 April 2022, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Jharkhand Professional Tax Rates
Review Jharkhand professional tax rates effective from 29 September 2026, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Karnataka Professional Tax Rates from April 2025
Review Karnataka professional tax rates effective from 1 April 2025, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Kerala Professional Tax Rates
Review Kerala professional tax rates effective from 9 February 2024, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Madhya Pradesh Professional Tax Rates
Review Madhya Pradesh professional tax rates effective from 29 September 2026, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Maharashtra Professional Tax Rates from April 2023
Review Maharashtra professional tax rates effective from 1 April 2023, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Manipur Professional Tax Rates
Review Manipur professional tax rates effective from 1 September 2012, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Meghalaya Professional Tax Rates
Review Meghalaya professional tax rates effective from 1 April 2012, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Mizoram Professional Tax Rates from 2024
Review Mizoram professional tax rates effective from 11 July 2024, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Nagaland Professional Tax Rates
Review Nagaland professional tax rates effective from 25 August 1999, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Odisha Professional Tax Rates
Review Odisha professional tax rates effective from 29 September 2026, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Puducherry Professional Tax Rates
Review Puducherry professional tax rates effective from 4 July 2017, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Sikkim Professional Tax Rates
Review Sikkim professional tax rates effective from 1 April 2006, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Tamil Nadu Professional Tax Rates
Review Tamil Nadu professional tax rates effective from 12 April 2023, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Telangana Professional Tax Rates
Review Telangana professional tax rates effective from 29 September 2026, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
Tripura Professional Tax Rates from January 2021
Review Tripura professional tax rates effective from 11 January 2021, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.
West Bengal Professional Tax Rates
Review West Bengal professional tax rates effective from 1 April 2013, including the applicable slabs, contribution amounts, periodicity and payment details transcribed from the cited official government source.

PRACTICAL RESEARCH GUIDE

Professional Tax: rates, registration and payment

Identify the state and the person liable

Professional Tax is a state-specific levy. Distinguish an employer’s deduction and payment obligations from a person’s separate enrolment liability. The registration, enrolment, deduction, return and payment processes can be different. A document about one process must not be used as the deadline for another. The Library lists published state references, rather than assuming one national salary slab.

Read the salary band and period together

Check the effective date, salary or wage measure, exemptions and any special month treatment in the state schedule. A rate appearing in a table needs to be read with its notes. Before configuring payroll, establish which employees are covered and whether a specific exemption applies; retain the evidence that supports each exemption. Recheck revised schedules instead of carrying forward a historic payroll setting indefinitely.

Reconcile the return and payment

Use the state department’s current portal instructions alongside the Act and Rules. Confirm the return period, payment date, employer registration and employee-wise deduction total. Retain the filed return, challan and bank confirmation, and reconcile corrections to payroll. The Telangana reference, for example, distinguishes the employer monthly return and payment from the separate enrolment process; do not export its procedure to another state.

Handle multi-state payroll deliberately

Keep establishment and employee-location assumptions explicit when an employer operates in several jurisdictions. Transfer, remote work and changes in registration can require a fresh applicability review. A single company name in a payroll system does not eliminate state-level differences.

Common questions

Are enrolment and employer registration the same?

No. Read the relevant state law and department procedure to identify which registration and payment capacity is involved.

Does an empty state result mean no Professional Tax?

No. It means no matching approved publication is available in this Library view. Verify the state’s current law and notifications.

Does the calendar replace the tax schedule?

No. Use the rate record for the amount and scope, and a separately sourced calendar reference for the applicable deadline.

Explore the published references

Use each record’s official source, effective period, scope and source-review date for the decision you are researching.

Published reference directory

Browse published statutory references.

Open a reference directly, or use the filters above to narrow your search. Check the record’s source, effective period and applicability before using it. The full finder also retains historical and statistical reference records.

21 reference links below.

Professional Tax21 records