Professional Tax by state
Which Indian states levy Professional Tax, how each one collects it and when it is due. Open a state for its slab rates, due dates and the latest notifications.
Andhra Pradesh
Monthly. Ceiling Rs. 2,400 a year.
Assam
Monthly. Ceiling Rs. 2,496 a year (Rs. 208 x 12).
Bihar
Annual. Ceiling Rs. 2,500 a year.
Gujarat
Monthly. Ceiling Rs. 2,400 a year (Rs. 200 x 12).
Jharkhand
Quarterly. Ceiling Rs. 2,500 a year.
Karnataka
Monthly. Ceiling Rs. 2,500 a year.
Kerala
Half-yearly. Ceiling Rs. 2,500 a year (both halves combined).
Madhya Pradesh
Monthly. Ceiling Rs. 2,500 a year.
Maharashtra
Monthly (annual return if the PTRC liability is below Rs. 1,00,000). Ceiling Rs. 2,500 a year (11 months x Rs. 200 + 1 month x Rs. 300).
Manipur
Annual. Ceiling Rs. 2,500 a year.
Meghalaya
Monthly. Ceiling Rs. 2,500 a year.
Mizoram
Deducted monthly, paid annually. Ceiling Rs. 208 a month (within the Rs. 2,500 annual ceiling).
Nagaland
Deducted monthly, paid annually. Ceiling Rs. 208 a month (within the Rs. 2,500 annual ceiling).
Puducherry
Half-yearly. Ceiling Rs. 2,500 a year (both halves combined).
Punjab
Monthly. Ceiling Rs. 2,400 a year (12 x Rs. 200).
Sikkim
Deducted monthly, paid quarterly. Ceiling Rs. 2,500 a year.
Tamil Nadu
Half-yearly. Ceiling Rs. 2,500 a year (Rs. 1,250 per half-year).
Telangana
Monthly. Ceiling Rs. 2,400 a year.
Tripura
Deducted monthly, paid annually. Ceiling Rs. 2,496 a year (just under the Rs. 2,500 ceiling).
West Bengal
Monthly. Ceiling Rs. 2,496 a year (Rs. 208 x 12).
States that do not levy Professional Tax: Andaman and Nicobar Islands, Arunachal Pradesh, Chandigarh, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Delhi, Haryana, Himachal Pradesh, Jammu and Kashmir, Ladakh, Lakshadweep, Odisha, Rajasthan, Uttar Pradesh, Uttarakhand.
Summaries are for guidance only and are not a substitute for the official notification or professional advice.