State-Wise Professional Tax Slab Rates 2024–2025

The Constitution empowers states to impose this tax, but the total annual liability for any individual cannot exceed a fixed ceiling (currently ₹2,500 per year). Each state has its own legislation, rate structure, exemptions, and compliance cycles. The Professional Tax framework for 2024–2025 reflects how different states have aligned the tax slabs based on income levels, revenue needs, and administrative convenience.

For salaried individuals, the employer is responsible for deducting PT monthly and remitting it to the state authorities. For self-employed professionals, registration and periodic payment are mandatory based on prescribed class schedules. The slab systems for 2024–2025 show a trend of progressive taxation, with higher-income groups bearing the maximum permissible monthly charge.

States That Do Not Levy Professional Tax

A handful of states and UTs do not impose Professional Tax, simplifying compliance for residents. As of 2024–25, the states/UTs with no PT levy include:

• Delhi
• Haryana
• Punjab
• Uttar Pradesh
• Uttarakhand
• Rajasthan
• Andaman & Nicobar Islands
• Lakshadweep

These jurisdictions rely on alternative revenue streams and prefer not to burden individuals with profession-based taxation.

States With Professional Tax and Their 2024–25 Slabs

Below is the state-wise summary of PT slabs for FY 2024–25. Amounts reflect monthly tax except where stated annually.

Maharashtra

Up to ₹7,500 (men) → Nil

Up to ₹10,000 (women) → Nil

₹7,501–₹10,000 → ₹175 per month

Above ₹10,000 → ₹200 per month except ₹300 for March

Karnataka

A simple single-slab structure applies:

Income up to ₹15,000 → Nil

Above ₹15,000 → ₹200 per month

Tamil Nadu

Tamil Nadu follows an incremental slab system:

Up to ₹21,000 → Nil

₹21,001–₹30,000 → ₹135/month

₹30,001–₹45,000 → ₹315/month

₹45,001–₹60,000 → ₹690/month

Above ₹60,000 → ₹1,095/month

West Bengal

Slabs are:

Up to ₹10,000 → Nil

₹10,001–₹15,000 → ₹110

₹15,001–₹25,000 → ₹130

₹25,001–₹40,000 → ₹150

Above ₹40,000 → ₹200

Gujarat

Gujarat follows three slabs:

Up to ₹12,000 → Nil

₹12,001–₹15,000 → ₹150

Above ₹15,000 → ₹200

Madhya Pradesh

Slabs include:

Up to ₹18,750 → Nil

₹18,751–₹25,000 → ₹125

₹25,001–₹30,000 → ₹170

Above ₹30,000 → ₹212

Chhattisgarh

Up to ₹1,50,000 annually → Nil

₹1,50,001–₹1,80,000 → ₹150 per month

Above ₹1,80,000 → ₹200 per month

Odisha

Salary up to ₹13,304 → Nil

₹13,305–₹25,000 → ₹125

₹25,001–₹40,000 → ₹200

Above ₹40,000 → ₹300

Telangana

Up to ₹15,000 → Nil

₹15,001–₹20,000 → ₹150

Above ₹20,000 → ₹200

Andhra Pradesh

Up to ₹15,000 → Nil

₹15,001–₹20,000 → ₹150

Above ₹20,000 → ₹200

Kerala

Kerala follows a detailed slab:

Up to ₹12,000 → Nil

₹12,001–₹18,000 → ₹120

₹18,001–₹30,000 → ₹180

₹30,001–₹45,000 → ₹300

₹45,001–₹60,000 → ₹450

Above ₹60,000 → ₹600

Bihar

Bihar charges PT annually based on income brackets:

Up to ₹3 lakh → Nil

₹3–₹5 lakh → ₹1,000/year

₹5–₹10 lakh → ₹2,000/year

Above ₹10 lakh → ₹2,500/year

Jharkhand

Up to ₹25,000/month → Nil

₹25,001–₹41,666 → ₹100

₹41,667–₹62,500 → ₹150

Above ₹62,500 → ₹200

Assam

Up to ₹10,000 → Nil

₹10,001–₹15,000 → ₹150

₹15,001–₹25,000 → ₹180

Above ₹25,000 → ₹208

Meghalaya

Up to ₹50,000 annually → Nil

₹50,001–₹75,000 → ₹400/year

₹75,001–₹100,000 → ₹600/year

Above ₹100,000 → ₹1,000/year

Tripura

Up to ₹7,500/month → Nil

₹7,501–₹10,000 → ₹150

Above ₹10,000 → ₹208

Sikkim

Up to ₹20,000/month → Nil

₹20,001–₹30,000 → ₹125

₹30,001–₹40,000 → ₹150

Above ₹40,000 → ₹200

Nagaland

Up to ₹4 lakh annually → Nil

Above ₹4 lakh → ₹2,500/year

Mizoram

Up to ₹3 lakh/year → Nil

Above ₹3 lakh → ₹2,500/year

Himachal Pradesh

Up to ₹2.5 lakh/year → Nil

₹2.5–₹5 lakh → ₹1,200/year

Above ₹5 lakh → ₹2,500/year

Jammu & Kashmir

Up to ₹1.5 lakh/month → Nil

Above ₹1.5 lakh → ₹2,500/year

Maharashtra, Karnataka and West Bengal — States with Maximum PT Compliance

These states collectively cover the largest workforce under PT due to the combination of:

• High urban employment density,
• Significant self-employment and professional sectors, and
• Strong enforcement ecosystems.

They also account for a major portion of national PT revenue, making slab interpretation and timely compliance crucial for companies operating across multiple states.

While exemption criteria vary, common categories exempt from Professional Tax include:

• Persons with permanent physical disabilities
• Parents of children with disabilities
• Members of the Armed Forces
• Senior citizens above a specified age (usually 65 years)
• Individuals with income below the lowest taxable slab

These exemptions reflect socio-economic considerations and ensure the tax burden is primarily on active earners.

Administrative Compliance Requirements

PT compliance varies by state but usually requires:

• Employer registration under state PT law
• Monthly deduction from employee salaries
• Monthly/quarterly/annual payment to the state treasury
• Filing of returns at prescribed intervals
• Maintenance of salary and tax records for audits

Non-compliance can lead to penalties, interest, and in some cases, cancellation of employer registration.

Economic Significance of Professional Tax

Professional Tax is a vital revenue source for states. It is predictable, stable and linked to formal employment structures, enabling states to fund welfare programs, urban development, and administrative expenditure. Since the maximum annual liability is capped, the tax does not create undue burden on taxpayers. For states with a broad industrial base, PT acts as a complement to GST and other revenue systems.

Modern Trends Influencing 2024–25 Slabs

Several trends shape the PT landscape in FY 2024–25:

• States simplifying slabs for easier payroll implementation
• Increasing annual slabs for self-employed categories
• Expansion of digital payment and e-return systems
• Closer scrutiny through cross-verification with GST and Income Tax data
• Higher compliance demand on gig and platform workers

These developments reflect India’s continuing shift toward digitized compliance and collaborative tax administration.

Conclusion

State-wise Professional Tax slab rates for 2024–2025 show significant diversity, reflecting varying regional economic profiles and administrative choices. For employers and professionals, compliance requires careful attention to state-specific rules, timely deduction, and periodic filing. As states expand digital governance, the PT regime increasingly aligns with national tax reforms while retaining its distinct federal character. Understanding these slabs and their practical administration is essential for accurate payroll processing, tax planning, and legal compliance.