Professional Tax Across Indian States
Beyond the major PT-levying states like Maharashtra, Karnataka, Tamil Nadu, and Andhra Pradesh/Telangana, several other Indian states impose Professional Tax with their own unique slab structures and rules. This guide covers PT for Gujarat, West Bengal, Madhya Pradesh, Kerala, Odisha, Jharkhand, Assam, and Bihar.
Gujarat Professional Tax 2026
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to 5,999 | Nil |
| 6,000 to 8,999 | 80 |
| 9,000 to 11,999 | 150 |
| Above 12,000 | 200 |
Key: Gujarat has a lower starting threshold (₹6,000) compared to most states, meaning more employees are covered under PT.
West Bengal Professional Tax 2026
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to 10,000 | Nil |
| 10,001 to 15,000 | 110 |
| 15,001 to 25,000 | 130 |
| 25,001 to 40,000 | 150 |
| Above 40,000 | 200 |
Key: West Bengal has 5 slabs with the most granular progression. Maximum ₹2,500/year.
Madhya Pradesh Professional Tax 2026
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to 18,750 | Nil |
| 18,751 to 25,000 | 125 |
| Above 25,000 | 208 |
Key: MP has the highest exemption limit at ₹18,750, meaning only higher-income employees pay PT.
Kerala Professional Tax 2026 (Half-Yearly)
| Half-Yearly Income (₹) | PT per Half-Year (₹) |
|---|---|
| Up to 11,999 | Nil |
| 12,000 to 17,999 | 120 |
| 18,000 to 29,999 | 180 |
| 30,000 to 44,999 | 300 |
| 45,000 to 59,999 | 450 |
| 60,000 to 74,999 | 600 |
| 75,000 to 99,999 | 750 |
| 1,00,000 to 1,24,999 | 1,000 |
| Above 1,25,000 | 1,250 |
Key: Like Tamil Nadu, Kerala uses a half-yearly system with 9 granular slabs.
Odisha Professional Tax 2026
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to 15,000 | Nil |
| 15,001 to 25,000 | 150 |
| Above 25,000 | 200 |
Jharkhand Professional Tax 2026
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to 25,000 | Nil |
| 25,001 to 41,666 | 100 |
| Above 41,666 | 208 |
Assam Professional Tax 2026
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to 10,000 | Nil |
| 10,001 to 15,000 | 150 |
| Above 15,000 | 208 |
Bihar Professional Tax 2026
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to 25,000 | Nil |
| 25,001 to 50,000 | 100 |
| Above 50,000 | 208 |
States That Do NOT Levy Professional Tax
The following major states and UTs do not impose Professional Tax: Delhi, Uttar Pradesh, Rajasthan, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Goa, and all Union Territories except Puducherry.
Managing Multi-State PT with INDPayroll
For companies with employees across multiple states, managing different PT slabs, payment frequencies (monthly vs half-yearly), and filing requirements is a nightmare. INDPayroll solves this completely:
- Auto-detect state based on employee work location
- Apply correct slab rates for all 18 PT-levying states
- Handle both monthly and half-yearly payment cycles
- Generate state-specific PT returns and challans
- Alert when state rates change
Try INDPayroll Free → One dashboard for all state PT compliance.
