State-wise PT slabs
Karnataka
| Monthly salary | PT / month |
|---|---|
| Up to ₹24,999 | Nil |
| ₹25,000 and above | ₹200 |
Maharashtra
| Monthly salary | PT / month |
|---|---|
| Up to ₹7,500 (men) / ₹25,000 (women) | Nil |
| ₹7,501 – ₹10,000 (men) | ₹175 |
| Above ₹10,000 | ₹200 (₹300 in February) |
West Bengal
| Monthly salary | PT / month |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 – ₹15,000 | ₹110 |
| ₹15,001 – ₹25,000 | ₹130 |
| ₹25,001 – ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Tamil Nadu
| Half-yearly salary | PT / half-year |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹135 |
| ₹30,001 – ₹45,000 | ₹315 |
| ₹45,001 – ₹60,000 | ₹690 |
| ₹60,001 – ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
Other states (Telangana, AP, Gujarat, Kerala, Odisha, MP) follow similar slab structures, all capped at ₹2,500 / year by Article 276 of the Constitution.
States that don't levy PT
Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan, Himachal Pradesh, Jammu & Kashmir, Uttarakhand, Bihar, Goa, and the union territories generally do not levy professional tax. If you work in any of these, your PT is zero.
FAQ
Who deducts and pays PT?
Your employer deducts it from your salary every month and remits it to the state government. As the employee, you don't have to file or pay separately. Self-employed professionals must register and pay directly.
What if I work in one state but live in another?
PT is levied by the state where you're employed, not where you live. Remote workers are typically registered in the state where their employer / payroll is based.
Why is PT in Tamil Nadu charged half-yearly?
Tamil Nadu's PT is collected by municipalities / corporations and is structured around half-year (April–September and October–March) salary slabs rather than monthly. The annual amount is similar (~₹2,500 max) but the deduction is in two lump sums.