Professional Tax (PT) is a state-level tax on employment income in India. Unlike TDS, EPF or ESI, it is not centrally administered — each state that levies PT has its own slab, registration process, deposit cadence and return format. Currently 18 states and Union Territories impose PT.
Registration employers need
- PTEC — Professional Tax Enrollment Certificate (the employer's own PT)
- PTRC — Professional Tax Registration Certificate (for deducting PT from employees)
State-wise monthly PT slabs (employee)
Maharashtra
| Monthly salary | PT / month |
|---|
| Up to ₹7,500 (male), ₹25,000 (female) | Nil |
| ₹7,501 – ₹10,000 (male) | ₹175 |
| Above ₹10,000 | ₹200 (₹300 in Feb) |
Karnataka
| Monthly salary | PT / month |
|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 |
Tamil Nadu (half-yearly)
| Half-yearly salary | PT / half-year |
|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹135 |
| ₹30,001 – ₹45,000 | ₹315 |
| ₹45,001 – ₹60,000 | ₹690 |
| ₹60,001 – ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
West Bengal
| Monthly salary | PT / month |
|---|
| Up to ₹10,000 | Nil |
| ₹10,001 – ₹15,000 | ₹110 |
| ₹15,001 – ₹25,000 | ₹130 |
| ₹25,001 – ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Telangana
| Monthly salary | PT / month |
|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Gujarat
| Monthly salary | PT / month |
|---|
| Up to ₹12,000 | Nil |
| Above ₹12,000 | ₹200 |
States that do NOT levy Professional Tax
Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan, Jammu & Kashmir, Chandigarh, Goa (partial), Himachal Pradesh (partial), Andaman & Nicobar and several other UTs do not currently levy PT. If your employees work from a non-PT state, no deduction is required — but you still need PT registration in every state where you do have employees.
Filing and deposit cadence
Most states require monthly deposit by a state-specific due date (commonly 10th-21st of the following month), with annual returns. A few states — like Tamil Nadu and Madhya Pradesh — follow half-yearly cycles. Late filing triggers interest (typically 1.25-2% per month) and penalties up to 50% of tax due.
How Vergado handles multi-state PT
Vergado tags each employee with their work-state, applies the correct PT slab automatically, generates state-specific challans, deposits them on each state's portal, and files annual returns. If an employee moves between states, Vergado auto-switches slabs from the month of change. No manual state-by-state tracker.
Hiring across states? Stop running 8 different PT registers. Book a Vergado demo at /contact-us.
