Enrolment — the entity's own tax (PTEC)
The business itself enrols and pays a fixed annual amount for carrying on a trade or profession in the state, independent of how many people it employs there.
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Professional tax reference
Professional Tax is a state-level tax on income from employment, trade and profession, levied under Article 276 of the Constitution and capped at ₹2,500 per person per year. It is not a central levy — a multi-state employer has a different obligation, or none, in each state it employs in.
What the employer actually owes
PT creates two distinct obligations, and both are commonly missed on entering a new state.
Registration — deduction from wages (PTRC)
As an employer, the entity registers to deduct PT from each employee's monthly salary per the state's slab and remit it with a periodic return. Liability begins with the first employee in the state, not with a headcount threshold.
The constitutional ceiling is ₹2,500 per person per financial year across all states — but the slab that gets you there differs, and slabs are salary-band based.
Where employees work in a state different from the payroll location, PT follows the place of work. Remote and hybrid staff frequently create unregistered PT exposure.
Need the actual amount?
The PT calculator applies each state's current slab structure to a monthly gross and shows the monthly and annual liability with the bracket used.
States and UTs that levy professional tax
Periodicity shown is the common employer filing cycle; some states set it by prior-year liability.
| State / UT | Employer filing cycle | Slabs |
|---|---|---|
| Karnataka | Monthly return; annual enrolment payment for the entity | See PT calculator / verify notification |
| Maharashtra | Monthly or annual PTRC return depending on prior-year liability | See PT calculator / verify notification |
| Tamil Nadu | Half-yearly, collected by local bodies | See PT calculator / verify notification |
| Telangana | Monthly | See PT calculator / verify notification |
| Andhra Pradesh | Monthly | See PT calculator / verify notification |
| West Bengal | Monthly deduction, annual return | See PT calculator / verify notification |
| Gujarat | Monthly, collected by municipal corporations in many areas | See PT calculator / verify notification |
| Kerala | Half-yearly, collected by local self-government institutions | See PT calculator / verify notification |
| Madhya Pradesh | Monthly | See PT calculator / verify notification |
| Odisha | Monthly | See PT calculator / verify notification |
| Assam | Monthly | See PT calculator / verify notification |
| Bihar | Annual | See PT calculator / verify notification |
| Jharkhand | Annual | See PT calculator / verify notification |
| Meghalaya | Monthly / as notified | See PT calculator / verify notification |
| Sikkim | Quarterly | See PT calculator / verify notification |
| Mizoram | Monthly / as notified | See PT calculator / verify notification |
| Nagaland | Monthly / as notified | See PT calculator / verify notification |
| Manipur | Monthly / as notified | See PT calculator / verify notification |
| Tripura | Monthly / as notified | See PT calculator / verify notification |
| Puducherry | Half-yearly | See PT calculator / verify notification |
States and UTs with no professional tax
No PT levy on employment income — confirm before setting up a deduction, as adding PT where it is not levied is itself an unauthorised deduction.
HaryanaDelhi (NCT)Uttar PradeshRajasthanPunjab (levies a development tax in lieu)Himachal PradeshUttarakhandChhattisgarhGoaJammu & KashmirChandigarhAndaman & Nicobar Islands
Verify before you rely on this
Slabs, thresholds, due dates and even whether a state levies PT at all can change by notification, and in several states collection sits with municipal bodies rather than the state. Verify the current position for each state of employment.
Check the regulatory update feedTurn this reference into a live compliance calendar
Complyuva maps the applicable Acts to each company and state, tracks every register, return and contribution due date, and escalates before a deadline slips.