Professional Tax in India: State-Wise Rates and Registration Explained
S
Statura Team
Professional Tax (PT) is a tax levied by state governments on income earned by employees, professionals and traders. Not all states levy it.
Who pays and who deducts
Employers deduct PT from employee salaries and deposit it; self-employed professionals and businesses pay it directly. States like Maharashtra, Karnataka, West Bengal and Tamil Nadu levy PT; others (e.g., Delhi, Haryana) do not.
Two registrations
- PTEC โ Professional Tax Enrolment Certificate (for the business/professional's own liability)
- PTRC โ Professional Tax Registration Certificate (to deduct and deposit employees' PT)
Rates
PT is slab-based on monthly salary and capped at โน2,500 per year per person. Slabs and due dates vary by state.
Statura manages PT registration and monthly filing across states.
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