What is Professional Tax?

Professional Tax (PT) is a direct tax imposed by state governments on individuals earning income through employment, a profession, trade, or calling. Despite the name, it applies to all salaried employees — not just professionals.

PT is governed by each state's own legislation. The Constitution of India (Article 276) caps the maximum PT any individual can pay at ₹2,500 per financial year.

States Where PT Is Applicable

As of FY 2024-25, Professional Tax is levied in the following 22 states and union territories:

States not levying PT include Delhi, Haryana, Rajasthan, Uttar Pradesh, Himachal Pradesh, and Jammu & Kashmir.

State-wise PT Slabs & Due Dates

All 22 PT-applicable states with current salary slabs and remittance deadlines. Slabs are sourced from each state's Professional Tax Act and are subject to revision by the respective state government.

Andhra Pradesh Monthly

📅 Due date: Depends on enrollment certificate date. Typically 30th June if enrolled before 31st May.

Assam Monthly

📅 Due date: Before the 28th of every month.

Bihar Annually

📅 Due date: On or before end of November every year.

Chhattisgarh Monthly (Annual basis)

📅 Due date: Within 10 days of month end.

Gujarat Monthly

📅 Due date: Depends on enrollment date. Typically 30th September if enrolled before 31st August.

Jharkhand Quarterly

📅 Due date: Quarterly: 15th May, 15th Aug, 15th Nov, 15th Feb.

Karnataka Monthly

📅 Due date: Before the 20th of the succeeding month.

Kerala Half-yearly

📅 Due date: 31st August (Apr–Sep) and end of February (Oct–Mar).

Madhya Pradesh Monthly

📅 Due date: Before 30th September if enrolled before 31st August.

Maharashtra Monthly

⚠️ Females earning up to ₹10,000/month are exempt from PT.

📅 Due date: Before 30th June if enrolled before 31st May.

Manipur Annually

📅 Due date: Before 30th March every year.

Meghalaya Monthly

📅 Due date: Before the 28th of every month.

Mizoram Monthly

📅 Due date: Before 30th June every year.

Nagaland Monthly

📅 Due date: Before 30th September if enrolled before 31st August.

Odisha Monthly

📅 Due date: Before the end of the succeeding month.

Puducherry Half-yearly

📅 Due date: 31st July (H1) and 31st January (H2).

Punjab Monthly

📅 Due date: Before the last date of the following month.

Sikkim Monthly

📅 Due date: Quarterly: 31st July, 31st Oct, 31st Jan, 30th Apr.

Tamil Nadu Half-yearly

📅 Due date: 30th September (Apr–Sep) and 31st March (Oct–Mar).

Telangana Monthly

📅 Due date: Before 30th June if enrolled before 31st May.

Tripura Monthly

📅 Due date: Before 30th September if enrolled before 31st August.

West Bengal Monthly

📅 Due date: On or before 31st July every financial year.

Who Is Exempt from Professional Tax?

Certain categories of individuals are exempt from PT in most states:

• Parents of children with disabilities — exempt in Maharashtra, Karnataka, and others
• Persons with disabilities (PWD) — exempt in several states
• Ex-servicemen (retired military personnel) — exempt in Maharashtra
• Women earning up to ₹10,000/month — exempt in Maharashtra
• Employees below the minimum slab — no PT deducted if gross salary is below the lowest taxable threshold

How WorkWisely Handles Professional Tax

WorkWisely automates PT deduction, challan generation, and filing reminders based on each employee's work state.

1. Enable PT for your organisation — Tax and Statutory Compliance → Statutory Components → Professional Tax→ toggle on Professional Tax.
2. Add your PT Registration Certificate number — Settings → Company → Statutory → PT Registration → enter RC number for each state.
3. Assign work state to each employee — My Team -> Team Summary -> Employee Profile → Job Info → Work Location State.