WebHR

Professional tax: state-wise slabs and due dates

Which states levy it, each state’s monthly slabs, the ₹2,500 annual cap, who pays it (the place of work decides), and the repeal in Odisha from April 2026.

Applies to:
State-wise
For:
Payroll, HR
Last reviewed:

How professional tax works

  • It is a state tax on employment, deducted by the employer from salary and paid to the state (or, in Tamil Nadu and Kerala, the local body).
  • The Constitution caps it at ₹2,500 per person per year (Article 276(2)), whatever the state.
  • The place of work decides which state’s slabs apply — not where the company is registered or where the employee lives.
  • The employer registers once per state (in Maharashtra, a registration certificate for deducting from employees and an enrolment for the business itself).
  • Several states and all but one union territory levy none; deducting it there has no legal basis.

Slabs by state

Monthly gross salary bands and the tax for each, as WebHR’s payroll deducts them. Half-yearly and annual states are shown as the equivalent monthly deduction; their own schedules are per half-year or year.

Generated from WebHR’s payroll tables on 2026-09-29. States revise slabs in their budgets; the state notification is final.
StateMonthly salary → taxCollected
Andhra PradeshUp to ₹15,000: Nil; ₹15,001 – ₹20,000: ₹150; ₹20,001 and above: ₹200Monthly
AssamUp to ₹10,000: Nil; ₹10,001 – ₹15,000: ₹150; ₹15,001 – ₹25,000: ₹180; ₹25,001 and above: ₹208Monthly
BiharUp to ₹25,000: Nil; ₹25,001 – ₹41,666: ₹83; ₹41,667 – ₹83,333: ₹166; ₹83,334 and above: ₹208Annual (shown as a monthly equivalent). Once a year
ChhattisgarhUp to ₹16,666: Nil; ₹16,667 – ₹25,000: ₹130; ₹25,001 – ₹33,333: ₹150; ₹33,334 and above: ₹208Monthly
GujaratUp to ₹11,999: Nil; ₹12,000 and above: ₹200Monthly
JharkhandUp to ₹25,000: Nil; ₹25,001 – ₹41,666: ₹100; ₹41,667 – ₹66,666: ₹150; ₹66,667 – ₹83,333: ₹175; ₹83,334 and above: ₹208Monthly
KarnatakaUp to ₹24,999: Nil; ₹25,000 and above: ₹200 (₹300 in February)Monthly. By the 20th of the following month
KeralaUp to ₹1,999: Nil; ₹2,000 – ₹2,999: ₹20; ₹3,000 – ₹4,999: ₹30; ₹5,000 – ₹7,499: ₹50; ₹7,500 – ₹9,999: ₹75; ₹10,000 – ₹12,499: ₹100; ₹12,500 – ₹16,666: ₹125; ₹16,667 – ₹20,833: ₹166.67; ₹20,834 and above: ₹208.33Half-yearly (shown as a monthly equivalent). Half-yearly (April–September, October–March), to the local body
Madhya PradeshUp to ₹18,750: Nil; ₹18,751 – ₹25,000: ₹125; ₹25,001 – ₹33,333: ₹167; ₹33,334 and above: ₹208Monthly
MaharashtraUp to ₹7,500: Nil; ₹7,501 – ₹10,000: ₹175; ₹10,001 and above: ₹200 (₹300 in February). Women earning up to ₹25,000 a month pay nothingMonthly. Monthly payment and return by the 15th of the following month (from March 2026; previously the month end); annual return by 15 March
ManipurUp to ₹4,166: Nil; ₹4,167 – ₹6,250: ₹100; ₹6,251 – ₹8,333: ₹167; ₹8,334 – ₹10,416: ₹200; ₹10,417 and above: ₹208Monthly
MeghalayaUp to ₹4,166: Nil; ₹4,167 – ₹6,250: ₹16.5; ₹6,251 – ₹12,500: ₹25; ₹12,501 – ₹16,666: ₹41.5; ₹16,667 – ₹20,833: ₹62.5; ₹20,834 – ₹30,000: ₹100; ₹30,001 – ₹41,666: ₹125; ₹41,667 and above: ₹208Monthly
MizoramUp to ₹5,000: Nil; ₹5,001 – ₹8,000: ₹75; ₹8,001 – ₹10,000: ₹120; ₹10,001 – ₹12,000: ₹150; ₹12,001 – ₹15,000: ₹175; ₹15,001 and above: ₹208Monthly
NagalandUp to ₹4,000: Nil; ₹4,001 – ₹5,000: ₹35; ₹5,001 – ₹7,000: ₹75; ₹7,001 – ₹9,000: ₹110; ₹9,001 – ₹12,000: ₹180; ₹12,001 and above: ₹208Monthly
PuducherryUp to ₹16,666: Nil; ₹16,667 – ₹33,333: ₹41.66; ₹33,334 – ₹50,000: ₹83.33; ₹50,001 – ₹66,666: ₹125; ₹66,667 – ₹83,333: ₹166.66; ₹83,334 and above: ₹208.33Monthly
SikkimUp to ₹20,000: Nil; ₹20,001 – ₹30,000: ₹125; ₹30,001 – ₹40,000: ₹150; ₹40,001 and above: ₹200Monthly
Tamil NaduUp to ₹3,500: Nil; ₹3,501 – ₹5,000: ₹30; ₹5,001 – ₹7,500: ₹70.83; ₹7,501 – ₹10,000: ₹155; ₹10,001 – ₹12,500: ₹170.83; ₹12,501 and above: ₹208.33Half-yearly (shown as a monthly equivalent). Half-yearly (April–September, October–March), to the local body — the municipal corporation or panchayat where the office is
TelanganaUp to ₹15,000: Nil; ₹15,001 – ₹20,000: ₹150; ₹20,001 and above: ₹200Monthly
TripuraUp to ₹7,500: Nil; ₹7,501 – ₹15,000: ₹150; ₹15,001 and above: ₹208Monthly
West BengalUp to ₹10,000: Nil; ₹10,001 – ₹15,000: ₹110; ₹15,001 – ₹25,000: ₹130; ₹25,001 – ₹40,000: ₹150; ₹40,001 and above: ₹200Monthly

States and union territories with no professional tax

Andaman and Nicobar Islands, Arunachal Pradesh, Chandigarh, Dadra and Nagar Haveli and Daman and Diu, Delhi, Goa, Haryana, Himachal Pradesh, Jammu and Kashmir, Ladakh, Lakshadweep, Odisha, Punjab, Rajasthan, Uttar Pradesh, Uttarakhand.

Watch out

Odisha repealed professional tax from 1 April 2026 (Repeal Ordinance, Odisha Gazette 21 April 2026). Employers should stop deducting it from April 2026 salaries; liabilities for earlier periods remain.

What HR does

  • Register in every state where you have employees working, before the first deduction.
  • Record each employee’s work state, and update it when they transfer.
  • Deduct each month by the state’s slab, pay by the state’s due date, and file its return.
  • In Maharashtra and Karnataka, deduct ₹300 in February so the year totals ₹2,500.
In WebHR

WebHR deducts professional tax from the employee’s work state, applies the February adjustment and Maharashtra’s exemption for women, accrues the half-yearly states monthly, and shows the deduction on each payslip and in the wage register (Form B). New workspaces start with the table above. For Odisha, WebHR deducts nothing from April 2026 salaries and still deducts for earlier months if you rerun them. The filing calendar puts Maharashtra’s monthly return on the 15th of the following month and the other monthly states on the 20th; add Maharashtra’s annual return yourself.

Due dates

WhatWhenHow often
Professional tax — Maharashtra15th of the following month (from March 2026); annual return by 15 MarchMonthly
Professional tax — Karnataka20th of the following monthMonthly
Professional tax — Tamil Nadu, KeralaEach half-year (April–September, October–March), to the local bodyHalf-yearly

If a due date falls on a holiday, the authority’s own rule for the next working day applies. Full compliance calendar

References

  1. Constitution of India, Article 276 (India Code)
  2. Maharashtra — profession tax due dates advanced to the 15th (TaxGuru)
  3. Maharashtra GST Department — profession tax
  4. Karnataka — PT amendment from April 2025 (SGCMS)
  5. Odisha repeals professional tax from April 2026 (SCC Times)
  6. Gujarat professional tax slabs (greytHR wiki)

Related

Plain-language guidance for HR teams, not legal advice. Checked against the sources above on 29 September 2026; the notification or your authority’s portal is final. Spotted something out of date? Tell us.