Professional Tax is a tax on employment, which is levied by a state. The amount of professional tax that can be levied by a state is maximum up to Rs 2,500. Professional tax is usually deducted by the employer and deposited with the state government. Professional tax is allowed as a deduction from your salary income while filing your Income Tax Return. No Professional Tax can be charged in Union Territories that is why there is no professional tax in Delhi.


Who collects Professional Tax?

The employers collect professional tax from the monthly salaries of employees. It is then paid to the government. Employers will be penalised for not collecting or not paying the professional tax.

 

Slabs of Professional Tax :

Here are the slabs for different states and union territories in India.


Professional Tax in Maharashtra:

Monthly salary

Tax Payable

Up to Rs.7,500 for men

Nil

Up to Rs.10,000 for women

Nil

Rs.7,500 to Rs.10,000

Rs.175 per month

Rs.10,000 and above

Rs.200 (except February, Rs.300 in the month of February)

 

Professional Tax in New Delhi:


No Professional Tax can be charged in Union Territories that is why there is no professional tax in Delhi. The proposal of professional tax in New Delhi was rejected by the Standing Committee of the MCD and therefore professional tax is not levied in New Delhi.


Professional Tax in Karnataka:

Monthly salary

Tax Payable

Up to Rs.15,000

Nil

More than Rs.15,000

Rs.200 per month

 

Professional Tax in Madhya Pradesh:

Annual salary

Tax Payable

Up to Rs.1.5 lakhs

Nil

Rs.1.5 lakhs to Rs.1.8 lakhs

Rs.125 per month

Rs.1.8 lakhs and above

Rs.212 per month

 

Professional Tax in Tamil Nadu:

Half yearly salary

Tax Payable (Per 6months)

Up to Rs.21,000

Nil

Rs.21,001 to Rs.30,000

Rs.100

Rs.30,001 to Rs.45,000

Rs.235

Rs.40,001 to Rs.60,000

Rs.510

Rs.60,001 to Rs.75,000

Rs.760

Rs.75,001 and above

Rs.1095


Professional Tax in Andhra Pradesh:

Monthly salary

Tax Payable

Up to Rs.15,000

Nil

Rs.15,001 to Rs.20,000

Rs.150 per month

Above Rs.20,000

Rs.200 per month

  

Professional Tax in Gujarat:

Monthly salary

Tax Payable

Up to 5,999

Nil

6,000 to 8,999

Rs.80 per month

9,000 to 11,999

Rs.150 per month

12,000 and above

Rs.200 per month


Professional Tax in Odisha:

Monthly salary

Tax Payable

Up to Rs.5,000

Nil

Rs.5,001 to Rs.6,000

Rs.30 per month

Rs.6,001 to Rs.8,000

Rs.50 per month

Rs.8,001 to Rs.10,000

Rs.75 per month

Rs.10,001 to Rs.15,000

Rs.100 per month

Rs.15,001 to Rs.20,000

Rs.150 per month

Above Rs.20,000

Rs.200 per month