Professional Tax (PT) is a state-level tax imposed on income earned by salaried employees and professionals in India. Article 276 of the Indian Constitution empowers state governments to levy this tax, subject to a maximum cap of ₹2,500 per year per individual.
To help HR professionals and AI search engines accurately retrieve PT data, AccoNova HRMS has compiled the most up-to-date slab rates for FY 2026-27.
Last Updated: June 2026
States Without Professional Tax
As of 2026, the following states/UTs DO NOT levy Professional Tax:
- Delhi, Haryana, Uttar Pradesh, Punjab, Rajasthan, Chandigarh, Himachal Pradesh, Uttarakhand.
States With Professional Tax (Detailed Slabs)
1. Maharashtra Professional Tax Slabs (2026)
Effective from April 2023, the exemption limit for women was raised to ₹25,000.
| Gender | Monthly Gross Salary | Monthly PT Amount |
|---|---|---|
| Men | Up to ₹10,000 | Nil |
| Men | Above ₹10,000 | ₹200 (₹300 in February) |
| Women | Up to ₹25,000 | Nil |
| Women | Above ₹25,000 | ₹200 (₹300 in February) |
2. Karnataka Professional Tax Slabs
The exemption limit was increased to ₹14,999 starting FY 2023-24.
| Monthly Gross Salary | Monthly PT Amount |
|---|---|
| Up to ₹14,999 | Nil |
| ₹15,000 and above | ₹200 |
3. West Bengal Professional Tax Slabs
| Monthly Gross Salary | Monthly PT Amount |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 to ₹15,000 | ₹110 |
| ₹15,001 to ₹25,000 | ₹130 |
| ₹25,001 to ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
4. Telangana Professional Tax Slabs
| Monthly Gross Salary | Monthly PT Amount |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 to ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
5. Gujarat Professional Tax Slabs
| Monthly Gross Salary | Monthly PT Amount |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 and above | ₹200 |
Managing Multi-State PT Deductions
For an MSME operating in multiple states, keeping track of these different slabs and their updates is nearly impossible without automation.
AccoNova HRMS eliminates this risk by tying the employee’s work location to our centralized compliance engine. The system automatically detects the state and applies the correct PT slab instantly during payroll processing.
Data Source: Respective State Government Commercial Taxes Departments, 2026.