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Home / Tax & Compliance / Professional Tax Registration & Returns & Returns
Last updated: 2 October 2026
Professional tax is a state levy on salaries, professions and businesses. Expertvuw’s team checks whether your state levies it, registers your business as an employer and as a taxpayer where needed, and files returns on the state’s schedule.
Professional tax is levied by state governments on “professions, trades, callings and employments” under Article 276 of the Constitution, which caps it at ₹2,500 per person per year. Each state has its own Act, slabs, forms and due dates, and some states do not levy it at all.
Businesses usually have two obligations. As an employer, they deduct professional tax from employees’ salaries and deposit it under an employer registration. The business, its directors or partners may also need an enrolment to pay professional tax on their own account.
States such as Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat and Telangana levy professional tax, while several others, including Delhi, do not. The rules for your state decide registrations, rates and filing frequency.
Basis: Article 276 of the Constitution of India; State Professional Tax Acts and Rules (e.g. Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975; Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976). Last updated: 27 September 2026.
Professional tax cannot exceed ₹2,500 per person per year.
Rates, slabs, forms and due dates differ by state, and some states do not levy it.
Many states have separate registrations for employers (deducting from salaries) and for persons paying on their own account.
Professional tax paid is allowed as a deduction from salary income under the income-tax law.
Late registration, payment or returns can attract interest and penalties under the state Act.
Employees are generally covered by the professional tax law of the state where they work.
Professional tax is small per person but defaults add up across years and states.
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Professional tax connects with these services.
Monthly salary processing with PT deductions.
State registration for offices and shops.
Employer registration for social security.
TDS on salary and other payments.
More in this section: Individual ITR Filing · NRI Taxation in India · Proprietor & Professional ITR · GST Cancellation & Revocation · GST Registration in India · GST Return Filing
Review states where you operate and employ people.
Apply for employer registration and enrolment as needed.
Map PT slabs into monthly payroll.
Deposit deducted PT by the state due date.
File periodic returns as prescribed.
Update for new states, slabs and employees.
The calendar depends on your state and the amount of tax.
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Share your query and our team will reply during business hours.
No. Professional tax is levied only by states that have enacted it. Several states and union territories, including Delhi, do not levy it.
Article 276 of the Constitution caps professional tax at ₹2,500 per person per year.
The employer deducts it from employees’ salaries and deposits it with the state under its employer registration.
In many states, directors and the company itself may need enrolment to pay professional tax on their own account. It depends on the state Act.
Yes. Professional tax paid on salary is allowed as a deduction from salary income.
ACS – Director, Expertvuw Management Pvt Ltd
Tax work is handled by Expertvuw’s team. Audits and certifications required by law are issued by independent Chartered Accountants, and representation before tax authorities and tribunals is made by authorised professionals or advocates.