All about Professional Tax Registration

Professional Tax is a state-level tax that applies to salaried employees and professionals, including chartered accountants, lawyers and doctors. Business owners, working individuals, merchants and people carrying out various occupations comes under the purview of this tax.

images (5)

State in which Professional Tax is applicable:

Karnataka, West Bengal, Andhra Pradesh, Maharashtra, Tamil Nadu, Gujarat, Assam, Chhattisgarh, Kerala, Meghalaya, Orissa, Tripura and Madhya Pradesh.


Person responsible to deduct Professional Tax

  • Employer
  • Self employed Person


Professional Tax Registration Forms:

  • Form I- For employer
  • Form-II- For self-employed person


Amount of Professional Tax:

The maximum amount payable per annum towards professional tax is INR 2,500. The professional tax is usually a slab-amount based on the gross income of the professional. It is deducted from his income every month. For example, PT Rate for the state of West Bengal is:


Slab for salaries or wages

Rate of Tax

Rs.  8500 or less (w.e.f. 01.04.14)


Rs. 8501 or more but less than Rs. 10001

Rs. 90 p.m.

Rs. 10001 or more but less than Rs. 15001

Rs. 110 p.m.

Rs. 15001 or more but less than Rs. 25001

Rs. 130 p.m.

Rs. 25001 or more but less than Rs. 40001

Rs. 150 p.m.

Rs. 40001 and above

Rs. 200 p.m.



As Professional tax is a state government tax, the rules for payment of the same differs with the State. For example,

West Bengal- 20th of every month

Tamil Nadu- 30th September and 31st March

Maharashtra- 20th of every month



Like payment of Professional Tax, Returns to be filed for same differs with every state. For example,

West Bengal- 30th April (Annual)

Tamil Nadu- 30th September and 31st March (Half Yearly)

Maharashtra- 20th of every month (Monthly)


In brief:

Who is it for- All employers/ self employed

When You Need It- Within 30 days of operations

Returns to be Filed- Yes

Issuing Authority- State Government






Leave a Reply

Your email address will not be published.