Professional tax · FY 2026-27
Professional tax, in every state and union territory
Professional tax is levied by states, not by the Union, so there are 36 answers rather than one — and in Tamil Nadu, Kerala and Puducherry the rate is set by your local body, not by the state. 19 of 36 levy it and publish a schedule we were able to read, 16 do not levy it at all, and Meghalaya levies it but has no schedule we could read. Article 276(2), Constitution of India caps it at ₹2,500 a person a year, wherever you work. Every row below links to that state’s slab table, the statute behind it, and the source we read.
State professional-tax Acts, amending Acts and finance-department rate schedules · verified · re-checked quarterly
| State or union territory | Levies it? | A year, from – to | Our source |
|---|---|---|---|
| Andaman & Nicobar Islands UT | No levy | Nothing | medium |
| Andhra Pradesh | Levies | ₹0 – ₹2,400 | medium |
| Arunachal Pradesh | No levy | Nothing | medium |
| Assam | Levies | ₹0 – ₹2,496 | high |
| Bihar | Levies | ₹0 – ₹2,500 | medium |
| Chandigarh UT | No levy | Nothing | medium |
| Chhattisgarh | No levy | Nothing | high |
| Dadra & Nagar Haveli and Daman & Diu UT | No levy | Nothing | low |
| Delhi UT | No levy | Nothing | medium |
| Goa | No levy | Nothing | medium |
| Gujarat | Levies | ₹0 – ₹2,400 | high |
| Haryana | No levy | Nothing | medium |
| Himachal Pradesh | Repealed | Nothing | high |
| Jammu & Kashmir UT | No levy | Nothing | medium |
| Jharkhand | Levies | ₹0 – ₹2,500 | medium |
| Karnataka | Levies | ₹0 – ₹2,500 | high |
| Kerala | Levies | ₹0 – ₹2,500 | medium |
| Ladakh UT | No levy | Nothing | medium |
| Lakshadweep UT | No levy | Nothing | medium |
| Madhya Pradesh | Levies | ₹0 – ₹2,500 | low |
| Maharashtra | Levies | ₹0 – ₹2,500 | high |
| Manipur | Levies | ₹0 – ₹2,500 | low |
| Meghalaya | Levies, unpublished | Not published | low |
| Mizoram | Levies | ₹0 – ₹2,496 | low |
| Nagaland | Levies | ₹0 – ₹2,496 | low |
| Odisha | Repealed | Nothing | high |
| Puducherry UT | Levies | ₹0 – ₹2,500 | high |
| Punjab | Levies | ₹2,400 | high |
| Rajasthan | No levy | Nothing | medium |
| Sikkim | Levies | ₹0 – ₹2,400 | medium |
| Tamil Nadu | Levies | ₹0 – ₹2,500 | medium |
| Telangana | Levies | ₹0 – ₹2,400 | medium |
| Tripura | Levies | ₹0 – ₹2,496 | medium |
| Uttar Pradesh | No levy | Nothing | medium |
| Uttarakhand | No levy | Nothing | medium |
| West Bengal | Levies | ₹0 – ₹2,400 | medium |
How to read this table
A year, from–to is what the state’s own schedule costs across a full financial year, from its nil band to its top band — not a monthly figure, because three different statutory bases are in play. Some states band on your monthly wage and deduct every month; some band on half-yearly income and collect twice a year through a local body; some band on annual income and take one lump sum. Each state’s page says which, in the words of the Act that says it.
Our source is the confidence grade the dataset carries, and it is a claim about what we actually read, not about what is probably true. High means a primary source on a government host — the Act, the amending Act, the gazette notification or the department’s own rate schedule. Medium means no primary source was reachable but independent sources agree exactly. Low means we could not locate an official schedule at all; 6 entries are graded low and every one of them carries a plain sentence, on its own page and on the methodology page, saying exactly what we could not read.
The states that changed
The failure mode in this dataset is not a slab moving by twenty rupees. It is a state joining or leaving the list, and payroll systems not noticing. Two have left it:
- Himachal Pradesh — Himachal Pradesh has repealed its professional tax, with effect from 1 November 2005. Nothing is deductible from a salary in FY 2026-27.
- Odisha — Odisha has repealed its professional tax, with effect from 1 April 2026. Nothing is deductible from a salary in FY 2026-27.
And one state is still a gap rather than a guess: Meghalaya — The 2022 amendment moved the rates out of the Act and into a notification we could not locate, and the two candidate schedules differ by an order of magnitude at the bottom — so we show a gap rather than a guess.
The cap
Article 276(2), Constitution of India limits professional tax to ₹2,500 a person a year. That single number is why several schedules look strange up close. A monthly deduction cannot reach the ceiling in twelve equal parts — the arithmetic does not divide — so the states that want the whole of it charge eleven ordinary months and top up the twelfth: Karnataka and Maharashtra take ₹200 a month and ₹300 in February; Manipur takes ₹208 a month and ₹212 in March. Each of those lands on ₹2,500 exactly, not a rupee over.
A state that bands on annual income needs no such device, and none of them use one: Bihar, Jharkhand and Madhya Pradesh each put ₹2,500 in a top band and collect it once. Our calculator applies the cap as a hard limit whichever shape a state chose, and the build fails if any encoded schedule exceeds it.
What this costs you in practice
Professional tax is one line on a payslip and rarely the largest — but it is deducted before you see it, and under the old regime it is deductible from salary income, which is why it has to be right. Our CTC to in-hand calculator applies your state’s schedule automatically and shows the working. The whole method, including every gap we know about, is on the methodology page.