Professional Tax applicability depends upon your working location. Professional Tax applicable according to below
Professional Tax Slab Rates in Various States
Professional Tax Slab Rates for Maharashtra
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 7,500/- for men |
NIL |
| Up to ₹ 10,000/- for women |
NIL |
| From ₹ 7,500/- to ₹ 10,000/- |
₹ 175/- |
| ₹ 10,000/- and above |
₹ 200/- (₹ 300/- for the month of February) |
Professional Tax Slab for Karnataka
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 15,000/- |
NIL |
| Above ₹ 15,000/- |
₹ 200/- |
Professional Tax Slab Rates for Gujarat
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 5,999/- |
NIL |
| From ₹ 6,000/- to ₹ 8,999/- |
₹ 80/- |
| From ₹ 9,000/- to 11,999/- |
₹ 150/- |
| ₹ 12,000/- and Above |
₹ 200/- |
Professional Tax Slab Rates for West Bengal
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 8,500/- |
NIL |
| From ₹ 8,501/- to ₹ 10,000/- |
₹ 90/- |
| From ₹ 10,001/- to ₹ 15,000/- |
₹ 110/- |
| From ₹ 15,001/- to ₹ 25,000/- |
₹ 130/- |
| From ₹ 25,001/- to ₹ 40,000/- |
₹ 150/- |
| Above ₹ 40,000/- |
₹ 200/- |
Professional Tax Slab Rates for Madhya Pradesh
| Annual salary (₹) |
Tax per month (₹) |
| Up to ₹ 1,50,000/- |
NIL |
| From ₹ 1,50,001 to ₹ 1,80,000/- |
₹ 125/- |
| Above ₹ 1,80,000/- |
₹ 212/- |
Professional Tax Slab Rates for Tamil Nadu
| Half yearly salary (₹) |
Tax per 6 months (₹) |
| Up to ₹ 21,000/- |
NIL |
| From ₹ 21,001 to ₹ 30,000/- |
₹ 100/- |
| From ₹ 30,001 to ₹ 45,000/- |
₹ 235/- |
| From ₹ 45,001 to ₹ 60,000/- |
₹ 510/- |
| From ₹ 60,001 to ₹ 75,000/- |
₹ 760/- |
| Above ₹ 75,000/- |
₹ 1095/- |
Professional Tax Slab Rates for Andhra Pradesh
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 15,000/- |
NIL |
| From ₹ 15,001/- to ₹ 20,000/- |
₹ 150/- |
| Above ₹ 20,000/- |
₹ 200/- |
Professional Tax Slab Rates in Odisha
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 5,000/- |
NIL |
| From ₹ 5,001 to ₹ 6,000/- |
₹ 30/- |
| From ₹ 6,001 to ₹ 8,000/- |
₹ 50/- |
| From ₹ 8,001/- to ₹ 10,000/- |
₹ 75/- |
| From ₹ 10,001/- to ₹ 15,000/- |
₹ 100/- |
| From ₹ 15,001/- to ₹ 20,000/- |
₹ 150/- |
| Above ₹ 20,000/- |
₹ 200/- |
Professional Tax Slab Rates for Bihar
| Annual salary (₹) |
Tax for the year (₹) |
| Up to ₹ 3,00,000/- |
NIL |
| From ₹ 3,00,001/- to ₹ 5,00,000/- |
₹ 1,000/- |
| From ₹ 5,00,001/- to ₹ 10,00,000/- |
₹ 2,000/- |
| Above ₹ 10,00,000/- |
₹ 2,500/- |
Professional Tax Slab Rates for Telangana
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 15,000/- |
NIL |
| From ₹ 15,001/- to ₹ 20,000/- |
₹ 150/- |
| Above ₹ 20,000/- |
₹ 200/- |
Professional Tax Slab Rates for Assam
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 10,000/- |
NIL |
| From ₹ 10,001/- to ₹ 15,000/- |
₹ 150/- |
| From ₹ 15,001/- to ₹ 25,000/- |
₹ 180/- |
| Above ₹ 25,000/- |
₹ 208/- (₹ 212/- for the month of February) |
Professional Tax Slab Rates for Sikkim
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 20,000/- |
NIL |
| From ₹ 20,001/- to ₹ 30,000/- |
₹ 125/- |
| From ₹ 30,001/- to ₹ 40,000/- |
₹ 150/- |
| Above ₹ 40,000/- |
₹ 200/- |
Professional Tax Slab Rates for Meghalaya
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 4,166/- |
NIL |
| From ₹ 4,167/- to ₹ 6,250/- |
₹ 16.50/- |
| From ₹ 6,251/- to ₹ 8,333/- |
₹ 25/- |
| From ₹ 8,334/- to ₹ 12,500/- |
₹ 41.50/- |
| From ₹ 12,501/- to ₹ 16,666/- |
₹ 62.50/- |
| From ₹ 16,667/- to ₹ 20,833/- |
₹ 83.33/- |
| From ₹ 20,834/- to ₹ 25,000/- |
₹ 104.16/- |
| From ₹ 25,001/- to ₹ 29,166/- |
₹ 125/- |
| From ₹ 29,167/- to ₹ 33,333/- |
₹ 150/- |
| From ₹ 33,334/- to ₹ 37,500/- |
₹ 175/- |
| From ₹ 37,501/- to ₹ 41,666/- |
₹ 200/- |
| Above ₹ 41,666/- |
₹ 208/- (₹ 212/- for the month of February) |
Professional Tax Slab Rates for Kerala
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 1,999/- |
NIL |
| From ₹ 2,000/- to ₹ 2,999/- |
₹ 20/- |
| From ₹ 3,000/- to ₹ 4,999/- |
₹ 30/- |
| From ₹ 5,000/- to ₹ 7,499/- |
₹ 50/- |
| From ₹ 7,500/- to ₹ 9,999/- |
₹ 75/- |
| From ₹ 10,000/- to ₹ 12,499/- |
₹ 100/- |
| From ₹ 12,500/- to ₹ 16,666/- |
₹ 125/- |
| From ₹ 16,667/- to ₹ 20,833/- |
₹ 166/- |
| Above ₹ 20,834/- |
₹ 208/- (₹ 212/- for the month of February) |
Professional Tax Slab Rates in Chattishgarh
| Annual salary (₹) |
Tax per month (₹) |
| Up to ₹ 1,50,000/- |
NIL |
| From ₹ 1,50,001/- to ₹ 2,00,000/- |
₹ 150/- |
| From ₹ 2,00,000/- to ₹ 2,50,000/- |
₹ 180/- |
| From ₹ 2,50,001/- to ₹ 3,00,000/- |
₹ 190/- |
| Above ₹ 3,00,000/- |
₹ 200/- |
Professional Tax Slab Rates for Tripura
| Monthly salary (₹) |
Tax per month (₹) |
| Up to ₹ 5,000/- |
NIL |
| From ₹ 5,001/- to ₹ 7,000/- |
₹ 70/- |
| From ₹ 7,001/- to ₹ 9,000/- |
₹ 120/- |
| From ₹ 9,001/- to ₹ 12,000/- |
₹ 140/- |
| From ₹ 12,001/- to ₹ 15,000/- |
₹ 190/- |
| Above ₹ 15,000/- |
₹ 208/- (₹ 212/- for the month of February) |
Who is Exempt from Paying Tax?
Professional tax is not applicable where:
- An assessee has completed 65 years of age. For the state of Karnataka it is 60 years.
- A person suffering 40% or more of permanent physical disability or blindness.
- Parent or guardian of a physically challenged or mentally retarded child.
However, it should be noted that the above provisions can vary in different states.
States and Union Territories where Professional Tax is not Applicable
| STATES |
UNION TERRITORIES |
| Arunachal Pradesh |
Andaman & Nicobar |
| Haryana |
Chandigarh |
| Himachal Pradesh |
Delhi |
| Jammu & Kashmir |
Puducherry |
| Punjab |
Dadra & Nagar Haveli |
| Rajasthan |
Daman & Diu |
| Nagaland |
Lakshadweep |
| Uttaranchal |
|
| Uttar Pradesh |
|
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