Which states have no professional tax?

Haryana, Uttar Pradesh, Bihar, Himachal Pradesh, and Jharkhand do not levy professional tax. All other major states have some form of PT with varying slabs.

Who is responsible for paying professional tax?

The employer is responsible for deducting professional tax from employees' salaries and depositing it with the state government by the 15th of the following month. Employers must register for a PT certificate in each state where they have employees.

Do I have to register for professional tax in every state where I have employees?

Yes. Professional tax is state-administered, so if your team works across, say, Karnataka, Maharashtra and Gujarat, you typically need a PT registration (and to deposit dues) in each of those states. There is no single national PT registration. States like Haryana, Uttar Pradesh, Bihar, Himachal Pradesh and Jharkhand levy no PT, so no registration is needed there.

How does professional tax apply to remote employees?

PT generally follows the state where the employee actually works, not where your office is registered. For fully remote staff this is a grey area, and practice varies — many employers apply PT based on the employee's work location or the state of the establishment they're attached to. Because rules differ by state, confirm the position with a payroll-compliance professional for your specific setup.

What is the maximum professional tax I can be charged in a year?

Professional tax is capped at ₹2,500 per employee per year across all states by law — no state can levy more than that. The monthly amount varies by state and salary slab (for example ₹200/mo in Karnataka above ₹15,000 gross), but the annual total per person can never exceed ₹2,500.

What happens if I miss the professional tax deposit deadline?

PT is typically due by the 15th of the following month, and late deposit attracts interest and penalties that differ by state. Continued non-compliance can also lead to notices and prosecution under the relevant state PT Act. Since penalty rates vary by state, treat the deadline as firm and check your state's schedule for the exact late-fee amount.

Can employees claim professional tax as a deduction on their income tax?

Yes. Professional tax actually paid is allowed as a deduction from salary income under Section 16(iii) of the Income Tax Act, so it reduces the employee's taxable salary. The employer deducts and deposits it, then reflects it in Form 16. For the employer, PT is also deductible as a business expense.

Professional Tax in Delhi

Delhi's professional tax slabs, and what it costs your business per employee and in total. Enter gross salary and headcount below for your exact liability.

Monthly gross salary per employee

₹

Gross monthly salary (basic + HRA + allowances) before deductions.

₹50 thousands

State of employment

Professional tax is deducted in the state where the employee works.

Number of employees

Total employees in this state subject to professional tax.

Monthly professional tax per employee

₹208

₹208/mo if gross > ₹15,000.

Annual professional tax per employee₹2,496

Monthly total (all employees)₹2,080

Annual total (all employees)₹24,960

Maximum annual PT per employee allowed₹2,500

For 10 employees in Delhi. Payable to the state government by the 15th of every month.

Estimates only — not financial, tax or legal advice. Figures vary by state, capital and individual circumstances.

How to use this calculator

Enter gross salary and headcount to see the exact monthly and annual professional tax liability in this state.

1
Enter monthly gross salary. Gross salary including basic, HRA, and all allowances before deductions.
2
Confirm the state. Pre-selected for this page — change it if you're comparing another state.
3
Enter headcount. Total employees working in this state, to see your total monthly/annual liability.
4
Read the result. Per-employee and total professional tax, monthly and annual.

Emergent — build full-stack apps with AI

Professional tax slabs in Delhi

Delhi levies professional tax on a monthly slab basis, deducted by the employer from the employee's salary and deposited with the state government. The slabs by gross monthly salary:

Up to ₹15,000 gross: Nil
Above ₹15,000 gross: ₹208/mo

At a top rate of ₹208/month, Delhi charges among the highest professional tax of the 15 states that levy it — the 2nd highest, versus Andhra Pradesh's top rate of ₹150/month.

Bolt Pro — 1 year through Startup Grants India

Annual cap and employer compliance

Professional tax is capped at ₹2,500 per employee per year across all states, including in this one — no matter how the monthly slabs work out.

Register for a PT registration certificate in Delhi before deducting from employees there.
Deduct the applicable slab amount from each employee's salary every month.
Deposit the deducted amount with the Delhi government by the 15th of the following month.
File periodic PT returns as required by the state.

Frequently asked questions

Startup perks & credits

See all perks →

Deal · 54% off

Higgsfield

AI • 12mo validity

Higgsfield AI Credits — up to 54% off

₹54,144₹25,000

Higgsfield Plus (1,200 credits per month) for 1 year. Official price ₹54,144 — SGI price ₹25,000. Leave your details and we call within one working day to complete payment.

54% off

Learn more

Deal · 50% off

Hostinger

Cloud • 12mo validity

Hostinger Cloud Credits — up to 50% off

₹20,905₹10,452.50

Hostinger Unlimited for 1 year. Official price ₹20,905 — SGI price ₹10,452.50. Leave your name and number and we call within one working day to complete payment.

50% off

Learn more

Deal · 50% off

Replit

DevTools • 12mo validity

Replit Developer Credits — up to 50% off

₹20,736₹10,368

Replit Core for 1 year. Official price ₹20,736 — SGI price ₹10,368. Leave your name and number and we call within one working day to complete payment.

50% off

Learn more

Deal · 50% off

Bolt

AI • 12mo validity

Bolt AI Credits — up to 50% off

₹28,800₹14,400

Bolt Pro for 1 year. Official price ₹28,800 — SGI price ₹14,400. Leave your name and number and we call within one working day to complete payment.

50% off

Learn more

Professional tax in other states

Karnataka Maharashtra Tamil Nadu Andhra Pradesh Telangana West Bengal Gujarat Kerala Rajasthan Punjab Madhya Pradesh Chhattisgarh Odisha Assam

Related calculators

Business Setup Cost Calculator (India)

Operations

Unit Economics & COGS Calculator

Operations

Startup Runway & Burn Rate Calculator

Funding & equity

How to use this calculator

Professional tax slabs in Delhi

Annual cap and employer compliance

Frequently asked questions

What is professional tax in India?

Which states have no professional tax?

Who is responsible for paying professional tax?

Do I have to register for professional tax in every state where I have employees?

How does professional tax apply to remote employees?

What is the maximum professional tax I can be charged in a year?

What happens if I miss the professional tax deposit deadline?

Can employees claim professional tax as a deduction on their income tax?

Startup perks & credits

Professional tax in other states

Related calculators