# Professional tax by state 2026: slabs and due dates | Peoplo.ai

URL: https://peoplo.ai/in/en/compliance/professional-tax/

> Professional tax by state for 2026: slabs for Karnataka, Maharashtra, Telangana, West Bengal, Gujarat and Tamil Nadu, the ₹2,500 cap and who deducts it.

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[India compliance guide](https://peoplo.ai/in/en/compliance/)

India compliance guide

# Professional tax by state

Professional tax is a state tax on salaries. The employer deducts it every month (twice a year in Tamil Nadu) for the state where the employee works, and pays it to the state or local body. No one pays more than ₹2,500 a year. Delhi does not charge it.

## Which states charge professional tax?

These six states charge it, with the slabs below. Others, such as Andhra Pradesh, Kerala and Madhya Pradesh, also charge it; this guide does not cover them yet. Open a state for its full slab table and rules.

| State | Deducted | No tax up to | Top rate |
| --- | --- | --- | --- |
| Karnataka | Every month | ₹24,999 a month | ₹200 a month |
| Maharashtra | Every month | ₹7,500 a month | ₹200 a month |
| Telangana | Every month | ₹15,000 a month | ₹200 a month |
| West Bengal | Every month | ₹20,000 a month | ₹208 a month |
| Gujarat | Every month | ₹12,000 a month | ₹200 a month |
| Tamil Nadu | Twice a year | ₹21,000 a half-year | ₹1,250 a half-year |

Tamil Nadu figures are the Greater Chennai Corporation’s; other local bodies in the state set their own rates.

## How is professional tax worked out?

On the employee’s gross salary for the month, using the slab for the state they work in. Tamil Nadu is the exception: it uses six months’ salary and is paid twice a year. Karnataka and Maharashtra deduct ₹300 in February instead of ₹200, so the year comes to exactly ₹2,500.

The [salary calculator](https://peoplo.ai/in/en/tools/salary-calculator/) takes out professional tax by state along with PF, ESI and income tax, and the [India compliance guide](https://peoplo.ai/in/en/compliance/) covers the other payroll deductions.

## Who deducts and pays it?

The employer. It registers with the state, deducts the tax from each payslip and pays it to the state’s tax department, or in Tamil Nadu to the local body. Deadlines differ by state; each state page links to the official portal.

[Professional tax in Karnataka Slabs, who deducts it and the source](https://peoplo.ai/in/en/compliance/professional-tax/karnataka/) [Professional tax in Maharashtra Slabs, who deducts it and the source](https://peoplo.ai/in/en/compliance/professional-tax/maharashtra/) [Professional tax in Telangana Slabs, who deducts it and the source](https://peoplo.ai/in/en/compliance/professional-tax/telangana/) [Professional tax in West Bengal Slabs, who deducts it and the source](https://peoplo.ai/in/en/compliance/professional-tax/west-bengal/) [Professional tax in Gujarat Slabs, who deducts it and the source](https://peoplo.ai/in/en/compliance/professional-tax/gujarat/) [Professional tax in Tamil Nadu Slabs, who deducts it and the source](https://peoplo.ai/in/en/compliance/professional-tax/tamil-nadu/)

Sources · checked 2 November 2026

- [Maharashtra GST Department: profession tax rate schedules](https://www.mahagst.gov.in/en/profession-tax-and-other-rate-schedule)
- [Taxscan: Gujarat revised professional tax rates from 1 April 2022](https://www.taxscan.in/gujarat-notifies-revised-rate-of-professional-tax/172018)
- [Khaitan & Co: Maharashtra professional tax amendment 2023](https://khaitanco.com/thought-leaderships/Maharashtra-Professional-Tax-Amendment-2023-Key-Takeaways)
- [Karnataka Act No. 33 of 2025 (Karnataka Gazette, 15 April 2025), text on TaxGuru](https://taxguru.in/corporate-law/karnataka-tax-profession-trades-callings-employments-amendment-act2025.html)
- [Khaitan & Co: Karnataka professional tax amendment 2023 (₹25,000 threshold)](https://www.khaitanco.com/thought-leaderships/Karnataka-Professional-Tax-Amendment-2023-Major-Changes-Brought-in-Effect)
- [TeamLease RegTech: West Bengal Notification 1607-F.T., 16 September 2026](https://teamleaseregtech.com/updates/article/60103/west-bengal-finance-department-amendment-of-professional-tax-schedule/)
- [DT Next: Chennai Corporation revises profession tax for the second half of 2024-25, 31 December 2024](https://www.dtnext.in/news/chennai/chennai-corporation-approves-professional-tax-hike-of-35-for-fy-2024-25-817413)
- [Indian Kanoon: Telangana Tax on Professions Act, 1987, First Schedule (substituted by Act 12 of 2013)](https://indiankanoon.org/doc/45232106/)

General information, not legal or tax advice. Check the state’s notification before you file.

Questions

## Frequently asked questions

Short answers about professional tax for Indian employers.

### What is the maximum professional tax in a year?

₹2,500 a year for one person. The Constitution sets this cap, so no state can charge more. Karnataka and Maharashtra reach it by deducting ₹300 in February instead of ₹200.

### Which state’s professional tax applies to an employee?

The state where the employee works. A company registered in Bengaluru with staff in Pune deducts Maharashtra’s professional tax for the Pune team and Karnataka’s for the Bengaluru team.

### Who pays professional tax, the employer or the employee?

The employee. The employer deducts it from salary and pays it to the state or local body, and must register to do so.

### Is professional tax deducted from taxable income?

Under the old regime, yes: professional tax paid is deducted from salary income. Under the new regime it is not.

### Does Delhi charge professional tax?

No. Delhi does not charge professional tax, so nothing is deducted for employees who work there.

### How does Peoplo.ai handle professional tax?

Peoplo.ai payroll is designed to support professional tax for every state. It applies the slab for the state each employee works in and shows the deduction on the payslip.