Professional tax slabs by state (2026)
Professional tax is a state tax on salaries that employers deduct every month and pay to the state. No state can charge more than ₹2,500 a year per person, and some states, including Delhi, Haryana, Uttar Pradesh and Rajasthan, don’t charge it at all. Slabs differ from state to state, as shown below.
Professional tax slabs by state
| State | Monthly salary | Professional tax |
|---|---|---|
| Maharashtra | Up to ₹7,500 (men); up to ₹25,000 (women) ₹7,501 – ₹10,000 Above ₹10,000 | Nil ₹175 a month ₹200 a month, ₹300 in February |
| Karnataka | Up to ₹24,999 ₹25,000 and above | Nil ₹200 a month |
| Gujarat | Up to ₹11,999 ₹12,000 and above | Nil ₹200 a month |
| West Bengal (from 1 October 2026) | Up to ₹20,000 ₹20,001 – ₹30,000 ₹30,001 – ₹50,000 ₹50,001 – ₹1,00,000 Above ₹1,00,000 | Nil ₹100 ₹140 ₹170 ₹208 a month |
| Telangana | Up to ₹15,000 ₹15,001 – ₹20,000 Above ₹20,000 | Nil ₹150 a month ₹200 a month |
| Andhra Pradesh | Up to ₹15,000 ₹15,001 – ₹20,000 Above ₹20,000 | Nil ₹150 a month ₹200 a month |
| Tamil Nadu (Chennai) | Charged every half-year Up to ₹21,000 a half-year ₹21,001 – ₹30,000 Above ₹75,000 | Nil ₹180 a half-year ₹1,250 a half-year |
| Madhya Pradesh | Charged on yearly salary Up to ₹2,25,000 ₹2,25,001 – ₹3,00,000 ₹3,00,001 – ₹4,00,000 Above ₹4,00,000 | Nil ₹1,500 a year ₹2,000 a year ₹2,500 a year |
| Delhi, Haryana, Uttar Pradesh, Rajasthan | Any | No professional tax |
Checked November 2026 from state notifications and payroll references. States revise slabs from time to time, and Tamil Nadu’s other local bodies set their own rates, so confirm with your state’s tax department before you file.
Who deducts and pays it
The employer deducts professional tax from salary each month (or each half-year in Tamil Nadu) and pays it to the state, usually after registering for an employer professional tax number. The due date and return form depend on the state.
How Crew does it
Crew works out professional tax on every payroll run from each employee’s salary and work location, along with PF, ESI and TDS, and shows it on the payslip. See payroll.
Frequently asked questions
What is the maximum professional tax in India?
₹2,500 a year per person. The Constitution (Article 276) caps what any state can charge.
Which states have no professional tax?
Delhi, Haryana, Uttar Pradesh and Rajasthan are among the states that do not levy professional tax.
Is professional tax deductible from income tax?
Only under the old tax regime, where it is deducted from salary income. The new tax regime does not allow it.
Who pays professional tax, the employer or the employee?
The employee bears it, but the employer deducts it from salary and pays it to the state.
