What is Professional Tax ?
Profession tax is the tax levied and collected by the state governments in India. The term 'Professional tax' may be one of those that does not properly reflect the true meaning of the term. It is not, as the name implies, a tax placed only on professionals. It is a tax placed on all professions, trades, and employment based on their income. It is levied on employees, business owners, freelancers, professionals, and others who earn more over the monetary level.
In simple terms, a professional tax imposed by state government on all individuals who earn a living through whatever medium. This is not to be confused with the definition of professionals, which refers to persons such as doctors. This is a tax that must be paid by every individual who earns money.
How Professional Tax is charged ?
State Government subject to the monetary threshold if any provided by respective State’s legislation.The calculation and amount collected vary by state, however there is a cap of Rs. 2500 per year.
PT in Maharashtra
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.7,500 for men |
Nil |
| Up to Rs.10,000 for women |
Nil |
| Rs.7,501 to Rs.10,000 for men |
Rs.175 Per Month |
| Rs.10,000 and above |
Rs 200 per month except for Feb Rs 300 for the Feb month |
PT in Maharashtra- Revised. Applicable from 1st April 2023
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.7,500 for men |
Nil |
| Up to Rs.25,000 for women |
Nil |
| Rs.7,501 to Rs.10,000 for men |
Rs.175 Per Month |
| Rs.10,001 and above for men |
Rs 200 per month except for Feb Rs 300 for the Feb month |
| Rs.25,001 and above for women |
Rs 200 per month except for Feb Rs 300 for the Feb month |
PT in Karnataka
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.14,999 |
Nil |
| More than 15000 |
Rs. 200 |
PT in Karnataka - Revised. Applicable from 1st April 2023
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.24,999 |
Nil |
| 25000 and above |
Rs. 200 |
PT in West Bengal
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.10,000 |
Nil |
| Rs.10,001 to Rs.15,000 |
Rs.110 |
| Rs.15,001 to Rs.25,000 |
Rs.130 |
| Rs.25,001 to Rs.40,000 |
Rs.150 |
| More than Rs.40,000 |
Rs.200 |
PT in Madhya Pradesh
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.18,750 |
Nil |
| Rs.18,751 to Rs.25,000 |
Rs.125 |
| Rs.25,001 to Rs.33,333 |
Rs.167 |
| Rs.33,334 and above |
Rs.208 for 11 months and Rs.212 for the last month |
PT in Tamil Nadu
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.3,500 |
Nil |
| Rs.3,501 to Rs.5,000 |
Rs.22.5 |
| Rs.5,001 to Rs.7,500 |
Rs.52.5 |
| Rs.7,501 to Rs.10,000 |
Rs.115 |
| Rs.10,001 to Rs.12,500 |
Rs.171 |
| Above Rs.12,500 |
Rs.208 |
| Six Month salary (in Rs.) |
Tax (in Rs. Per Six Month) |
| Up to Rs.21,000 |
Nil |
| Rs.21,001 to Rs.30,000 |
Rs.130 |
| Rs.30,001 to Rs.45,000 |
Rs.315 |
| Rs.45,001 to Rs.60,000 |
Rs.690 |
| Rs.60,001 to Rs.75,000 |
Rs.1025 |
| Above Rs.75,000 |
Rs.1250 |
PT in Gujarat
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.5,999 |
Nil |
| Rs.6,000 to Rs.8,999 |
Rs.80 |
| Rs.9,000 to Rs.11,999 |
Rs.150 |
| Rs.12,000 and above |
Rs.200 |
PT in Telangana
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.15,000 |
Nil |
| Rs.15,001 to Rs.20,000 |
Rs.150 |
| Rs.20,000 and above |
Rs.200 |
PT in Odisha
| Monthly salary (in Rs.) |
Tax (in Rs. Per month) |
| Up to Rs.13,304 |
Nil |
| Rs.13,305 to Rs.25,000 |
Rs.125 |
| Rs.25,001 and above |
Rs.200 for 12 months and Rs.300 for the last month |
