Professional tax by state · State · FY 2026-27
Himachal Pradesh has repealed its professional tax
Himachal Pradesh has repealed its professional tax, with effect from 1 November 2005. Nothing is deductible from a salary in FY 2026-27.
Repealed
Nothing is deductible in Himachal Pradesh for FY 2026-27. Employers should have stopped deducting professional tax from salaries paid for periods from .
Himachal Pradesh Tax on Professions, Trades, Callings and Employments Act, 2005 (Act 15 of 2005), repealed by the Himachal Pradesh Tax on Professions, Trades, Callings and Employments (Repeal) Act, 2005 (Act 1 of 2006), deemed in force 1 November 2005
The 2005 Act never commenced and was repealed outright. There is no Himachal Pradesh professions-tax Act of 2019 — that is a secondary-source myth traceable to the archived 2005 Bill's schedule still sitting on hptax.gov.in.
- Deducted from your salary
- Nothing
- Repealed with effect from
- Last verified
The cap every state is under
Article 276(2), Constitution of India limits professional tax to ₹2,500 a person a year, whatever a state’s own schedule says. Several states are written to land exactly on it — that is why Karnataka and Maharashtra charge a different amount in one month of the year, and why an annual total on this page never exceeds ₹2,500.
Where this comes from
Statute: Himachal Pradesh Tax on Professions, Trades, Callings and Employments Act, 2005 (Act 15 of 2005), repealed by the Himachal Pradesh Tax on Professions, Trades, Callings and Employments (Repeal) Act, 2005 (Act 1 of 2006), deemed in force 1 November 2005
Read from indiacode.nic.in, last verified . This dataset is re-checked quarterly — the failure mode here is a state joining or leaving the list, not a slab moving, so we search for repeals and re-introductions every cycle. The full method is on our methodology page.
Your actual take-home
Professional tax is a line on most Indian payslips, and in Himachal Pradesh it is not one of them. What decides your take-home here is everything else: income tax, EPF, gratuity. Our CTC to in-hand calculator, opened on Himachal Pradesh, deducts nothing here — which is the whole finding of this page — computes the rest under the Income-tax Act 2025, and shows the working for every line. Put your own CTC in it and read the figure rather than the rate.
Which leaves income tax as the line that decides it — and the thing that moves income tax most is the regime you are taxed under. That choice is yours to make rather than your state’s, so compare both regimes on Himachal Pradesh figures — it computes each one and says which pays less tax on the numbers you enter, and nothing beyond that.