Professional tax is a state tax on employment, deducted by employers from monthly salaries. Each state sets its own slabs, up to a constitutional limit of ₹2,500 a year per person. Pick a state for its current slabs, exemptions and employer rules.
Every state page is checked against the state’s own notifications, and we add states as we verify them.
| State | Slabs in brief | Maximum a year |
|---|---|---|
| Gujarat | nil up to ₹12,000 a month, ₹200 above | ₹2,400 |
| Karnataka | nil below ₹25,000, ₹200 a month above (₹300 in February) | ₹2,500 |
| Maharashtra | nil up to ₹7,500 (₹25,000 for women), ₹175 to ₹10,000, then ₹200 (₹300 in Feb) | ₹2,500 |
| Mizoram | nil up to ₹5,000, rising to ₹208 a month above ₹20,000 | ₹2,500 |
| Nagaland | nil below ₹4,000, rising to ₹208 a month from ₹12,000 | ₹2,496 |
| Sikkim | nil up to ₹20,000, ₹125, ₹150, and ₹200 a month above ₹40,000 | ₹2,400 |
| Telangana | nil up to ₹15,000, ₹150 up to ₹20,000, ₹200 above | ₹2,400 |
| West Bengal | nil up to ₹10,000, then ₹110, ₹130, ₹150 and ₹200 a month above ₹40,000 | ₹2,400 |
Related: statutory compliance in HivePayroll · PF calculator
