Summary: Professional tax is a direct tax levied by state governments in India on individuals engaged in various trades, professions, and employment. The tax is deducted by the employer and varies across states and union territories. As of 2024-2025, professional tax is applicable in 21 states and one union territory, with rates differing based on income levels. For instance, in Andhra Pradesh, those earning up to ₹15,000 per month are exempt, while those earning above ₹20,000 pay ₹200 per month. In contrast, Bihar’s rates are annual, where individuals earning between ₹3,00,001 and ₹5,00,000 pay ₹1,000 per year. Gujarat imposes a monthly tax of ₹200 for those earning above ₹12,000, while Maharashtra has distinct rates for male and female employees, with higher rates applicable in February. Other states like Karnataka, Tamil Nadu, and West Bengal also have varying slab rates, highlighting the diversity in professional tax structures across the country.
In simple terms, professional tax, is a type of direct tax, which is deducted from the salary by the employer. It is a tax on all kinds of trades, professions and employment. Notably, the professional tax is levied by the respective State Government. Hence, the professional rate tax varies from State to State.
Currently, in India, professional tax is leviable in 21 States and 1 Union Territory. The present article briefly covers professional tax slab rates 2024-2025 for various states.
Professional tax slab rate in Andhra Pradesh –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹15,000 | NIL |
| From ₹15,001 to ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Professional tax slab rate in Assam –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹10,000 | NIL |
| From ₹10,001 to ₹15,000 | ₹150 |
| From ₹15,001 to ₹25,000 | ₹180 |
| Above ₹25,000 | ₹208 |
Professional tax slab rate in Bihar –
| Annual Income | Professional Tax Rate (per annum) |
| Up to ₹3,00,000 | NIL |
| From ₹3,00,001 to ₹5,00,000 | ₹1,000 |
| From ₹5,00,001 to ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Professional tax slab rate in Chhattisgarh –
| Annual Income | Professional Tax Rate (per annum) |
| Up to ₹40,000 | NIL |
| From ₹40,001 to ₹50,000 | ₹360 |
| From ₹50,001 to ₹60,000 | ₹720 |
| From ₹60,001 to ₹80,000 | ₹1,080 |
| From ₹80,001 to ₹1,00,000 | ₹1,200 |
| From ₹1,00,001 to ₹1,50,000 | ₹1,440 |
| From ₹1,50,001 to ₹2,00,000 | ₹1,800 |
| From ₹2,00,001 to ₹2,50,000 | ₹2,160 |
| From ₹2,50,001 to ₹3,00,000 | ₹2,280 |
| Above ₹3,00,000 | ₹2,400 |
Professional tax slab rate in Gujarat –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹12,000 | NIL |
| Above ₹12,000 | ₹200 |
Professional tax slab rate in Jharkhand –
| Annual Income | Professional Tax Rate (per annum) |
| Up to ₹3,00,000 | NIL |
| From ₹3,00,001 to ₹5,00,000 | ₹1200 |
| From ₹5,00,001 to ₹8,00,000 | ₹1800 |
| From ₹8,00,001 to ₹10,00,000 | ₹2100 |
| Above ₹10,00,000 | ₹2500 |
Professional tax slab rate in Karnataka –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹24,999 | NIL |
| ₹25,000 and above | ₹200 |
Professional tax slab rate in Kerala –
| Half-yearly Income | Professional Tax Rate (per half-year) |
| Up to ₹11,999 | NIL |
| From ₹12,000 to ₹17,999 | ₹120 |
| From ₹18,000 to ₹29,999 | ₹180 |
| From ₹30,000 to ₹44,999 | ₹300 |
| From ₹45,000 to ₹59,999 | ₹450 |
| From ₹60,000 to ₹74,999 | ₹600 |
| From ₹75,000 to ₹99,999 | ₹750 |
| From ₹1,00,000 to ₹1,24,999 | ₹1,000 |
| ₹1,25,000 and above | ₹1,250 |
Professional tax slab rate in Madhya Pradesh –
| Annual Income | Professional Tax Rate (per month) |
| Up to ₹2,25,000 | NIL |
| From ₹2,25,001 to ₹3,00,000 | ₹125 |
| From ₹3,00,001 to ₹4,00,000 | ₹166 per month for first 11 months and ₹174 for the last 12th month |
| Above ₹4,00,001 | ₹208 per month for first 11 months and ₹212 for the last 12th month |
Professional tax slab rate in Maharashtra –
| Monthly Income | Professional Tax Rate (per month) |
| In case of Male employee – | |
| Up to ₹7,500 | NIL |
| From ₹7,501 to ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 per month for all months except February; and ₹300 for the month of February |
| In case of Female employee – | |
| Up to ₹25,000 | NIL |
| Above ₹25,000 | ₹200 per month for all months except February; and
₹300 for the month of February |
Professional tax slab rate in Manipur –
| Annual Income | Professional Tax Rate (per annum) |
| Up to ₹50,000 | NIL |
| From ₹50,001 to ₹75,000 | ₹1,200 |
| From ₹75,001 to ₹1,00,000 | ₹2,000 |
| From ₹1,00,001 to ₹1,25,000 | ₹2,400 |
| Above ₹1,25,001 | ₹2,500 |
Professional tax slab rate in Meghalaya –
| Annual Income | Professional Tax Rate (per annum) |
| Up to ₹50,000 | NIL |
| From ₹50,001 to ₹75,000 | ₹200 |
| From ₹75,001 to ₹1,00,000 | ₹300 |
| From ₹1,00,001 to ₹1,50,000 | ₹500 |
| From ₹1,50,001 to ₹2,00,000 | ₹750 |
| From ₹2,00,001 to ₹2,50,000 | ₹1,000 |
| From ₹2,50,001 to ₹3,00,000 | ₹1,250 |
| From ₹3,00,001 to ₹3,50,000 | ₹1,500 |
| From ₹3,50,001 to ₹4,00,000 | ₹1,800 |
| From ₹4,00,001 to ₹4,50,000 | ₹2,100 |
| From ₹4,50,001 to ₹5,00,000 | ₹2,400 |
| Above ₹5,00,000 | ₹2,500 |
Professional tax slab rate in Mizoram –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹5,000 | NIL |
| From ₹5,001 to ₹8,000 | ₹75 |
| From ₹8,001 to ₹10,000 | ₹120 |
| From ₹10,001 to ₹12,000 | ₹150 |
| From ₹12,001 to ₹15,000 | ₹180 |
| Above ₹15,000 | ₹208 |
Professional tax slab rate in Nagaland –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹4,000 | NIL |
| From ₹4,001 to ₹5,000 | ₹35 |
| From ₹5,001 to ₹7,000 | ₹75 |
| From ₹7,001 to ₹9,000 | ₹110 |
| From ₹9,001 to ₹12,000 | ₹180 |
| Above ₹12,000 | ₹208 |
Professional tax slab rate in Odisha –
| Annual Income | Professional Tax Rate (per month) |
| Up to ₹1,59,999 | NIL |
| From ₹1,60,000 to ₹3,00,000 | ₹125 |
| Above ₹3,00,000 | ₹200 per month for the first 11 months; and
₹300 per month for the last month |
Professional tax slab rate in Puducherry –
| Half-yearly Income | Professional Tax Rate (per half-year) |
| Up to ₹99,999 | NIL |
| From ₹1,00,000 to ₹2,00,000 | ₹250 |
| From ₹2,00,001 to ₹3,00,000 | ₹500 |
| From ₹3,00,001 to ₹4,00,000 | ₹750 |
| From ₹4,00,001 to ₹5,00,000 | ₹1,000 |
| Above ₹5,00,001 | ₹1,250 |
Professional tax slab rate in Punjab –
| Particulars | Professional Tax Rate |
| Persons having income from salary (Above ₹2,50,000) | ₹200 per month |
| Persons having income from business and profession | ₹2,400 per annum |
Professional tax slab rate in Sikkim –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹20,000 | NIL |
| From ₹20,001 to ₹30,000 | ₹125 |
| From ₹30,001 to ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Professional tax slab rate in Tamil Nadu –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹21,000 | NIL |
| From ₹21,001 to ₹30,000 | ₹100 |
| From ₹30,001 to ₹45,000 | ₹235 |
| From ₹45,001 to ₹60,000 | ₹510 |
| From ₹60,001 to ₹75,000 | ₹760 |
| Above ₹75,000 | ₹1,095 |
Professional tax slab rate in Telangana –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹15,000 | NIL |
| From ₹15,001 to ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Professional tax slab rate in Tripura –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹7,500 | NIL |
| From ₹7,501 to ₹15,000 | ₹150 |
| Above ₹15,000 | ₹208 |
Professional tax slab rate in West Bengal –
| Monthly Income | Professional Tax Rate (per month) |
| Up to ₹10,000 | NIL |
| From ₹10,001 to ₹15,000 | ₹110 |
| From ₹15,001 to ₹25,000 | ₹130 |
| From ₹25,001 to ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
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