Professional Tax Rates for Indian States (Updated April 2023)

Professional Tax is a tax levied on the income earned by way of practicing a profession, employment or trade. Professional Tax is charged by State Governments, therefore the rates are different in each state. In some states, Professional Tax is not applicable at all.

Levy of Professional Tax

Professional Tax is payable to State Governments. Self-employed persons are required to pay Professional Tax by themselves to the Government. For salaried individuals, the employer needs to deduct the applicable professional tax from employee’s salary and deposit with State Government.

Maximum Amount of Professional Tax

The maximum amount of professional tax that can be levied during a financial year is INR 2,500. The deduction is usually done on monthly basis, but in some cases, it is allowed to be done on annual basis also.

State-Wise Applicability of Professional Tax

Below are the list of states where Professional tax is applicable as well as not applicable. Mostly South Indian and East Indian states levy professional tax, while north-Indian states do not.

States that levy Professional Tax

1. Andra Pradesh
2. Karnataka
3. Maharashtra
4. Tamil Nadu
5. Assam
6. Kerala
7. Meghalaya
8. Tripura
9. Bihar
10. Jharkhand
11. Madhya Pradesh
12. West Bengal
13. Manipur
14. Mizoram
15. Odisa
16. Puducherry
17. Sikkim
18. Telangana
19. Nagaland
20. Chattisgarh
21. Gujarat

States that DO NOT levy Professional Tax

1. Arunachal Pradesh
2. Himachal Pradesh
3. Delhi
4. Haryana
5. Uttar Pradesh
6. Uttarakhand
7. Andaman and Nicobar Islands
8. Daman & Diu
9. Dadra and Nagar Haveli
10. Lakshadweep
11. Jammu & Kashmir
12. Punjab
13. Rajasthan
14. Chandigarh
15. Goa

Rates of Professional Tax

State	Income per Month	Tax Rate/Tax Amount (p.m.)
Andhra Pradesh	Less than Rs. 15,000	Nil
	Rs. 15,000 to less than Rs. 20,000	Rs. 150
	Rs. 20,000 and above	Rs. 200
Gujarat	Up to Rs. 5999	Nil
	Rs. 6000 to Rs. 8999	Rs. 80
	Rs. 9000 to Rs. 11999	Rs. 150
	Rs 12000 and above	Rs. 200
Karnataka	Up to Rs. 15,000	Nil
	Rs. 15,001 onwards	Rs. 200
Kerala (Half yearly income slabs and half yearly tax payment)	Up to Rs.11,999	Nil
	Rs.12,000 to Rs.17,999	Rs.120
	Rs.18,000 to Rs. 29,999	Rs.180
	Rs.30,000 to Rs. 44,999	Rs.300
	Rs.45,000 to Rs. 59,999	Rs.450
	Rs.60,000 to Rs. 74,999	Rs.600
	Rs.75,000 to Rs. 99,999	Rs.750
	Rs.1,00,000 to Rs. 1,24,999	Rs.1000
	Rs.1,25,000 onwards	Rs.1250
Maharashtra	Up to Rs. 7,500 (MALE)	Nil
	Up to Rs. 25,000 (FEMALE)	Nil
	From Rs. 7,500 to Rs. 10,000 (MALE)	Rs. 175
	Rs. 10,000 onwards (MALE) Rs. 25,000 onwards (FEMALE)	Rs. 200 for 11 months Rs. 300 for 12th month
Telangana	Up to Rs. 15,000	Nil
	Rs.15,001 to Rs.20,000	Rs. 150
	Rs.20,001 onwards	Rs.200
	Up to 5 years (For professionals such as legal practitioners, CA, architects, etc.)	Nil
	Over 5 years (For professionals such as legal practitioners, CA, architects, etc.)	Rs. 2,500 (per annum)
West Bengal	Up to 10,000	Nil
	10,001 to 15,000	Rs. 110
	15,001 to 25,000	Rs. 130
	25,001 to 40,000	Rs. 150
	40,001 and above	Rs. 200