Professional Tax · by state
Professional tax slabs for each state, checked against the state’s own notifications.
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.
Pick a state
Every state page is checked against the state’s own notifications, and we add states as we verify them.
Kerala
Nil up to ₹11,999 of half-yearly income, rising to ₹1,250 a half-year from ₹1,25,000.
Maximum ₹2,500 a year
Madhya Pradesh
Nil up to ₹2,25,000 a year, then ₹1,500, ₹2,000 and ₹2,500 a year above ₹4,00,000.
Maximum ₹2,500 a year
Maharashtra
Nil up to ₹7,500 (₹25,000 for women), ₹175 to ₹10,000, then ₹200 (₹300 in Feb).
Maximum ₹2,500 a year
West Bengal
Nil up to ₹10,000, then ₹110, ₹130, ₹150 and ₹200 a month above ₹40,000.
Maximum ₹2,400 a year
All states at a glance
| 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 |
| Kerala | nil up to ₹11,999 of half-yearly income, rising to ₹1,250 a half-year from ₹1,25,000 | ₹2,500 |
| Madhya Pradesh | nil up to ₹2,25,000 a year, then ₹1,500, ₹2,000 and ₹2,500 a year above ₹4,00,000 | ₹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 |
| Punjab | ₹200 a month for employees who pay income tax, nil for everyone else | ₹2,400 |
| 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 |
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