Article Summary Haryana does not levy Professional Tax (PT) on salaried employees, businesses, or professionals in any district, including major hubs like Gurugram and Faridabad. The PT liability for employees in the state is ₹0, meaning employers do not need to register for PTRC/PTEC or deduct PT from salaries

Professional tax in Chhattisgarh is governed by the Chhattisgarh Vritti Kar Adhiniyam, 1995 and applies to salaried employees, professionals, and traders across all major cities, including Raipur, Bhilai, Bilaspur, Korba, and Raigarh. The tax is deducted monthly by employers based on gross monthly salary slabs, starting from Nil for incomes up to ₹8,333 per month up to a maximum statutory ceiling of ₹2,500 per year (approx. ₹208 per month).

Professional Tax (PT) in Madhya Pradesh is levied under the Madhya Pradesh Vritti Kar Adhiniyam, 1995 on salaried employees, self-employed professionals, and businesses. The tax is calculated on annual income, with a maximum cap of ₹2,500 per year.

The Government of Odisha completely abolished Professional Tax across the state effective April 1, 2026. Under the new framework, salaried employees and professionals no longer have professional tax deducted from their income, and employers are exempt from filing future returns.

Uttarakhand does not levy Professional Tax (PT) on salaried employees, professionals, or businesses. Employers operating in the state are not required to register for PT, deduct it from employee salaries, or file returns.

Rajasthan does not levy or collect Professional Tax on employees, professionals, or businesses. There are no registration requirements (such as PTRC or PTEC), return filings, or salary deductions required by employers in the state.

In Punjab, professional tax is levied under the Punjab State Development Tax Act, 2018 as the Punjab State Development Tax (PSDT). It applies at a flat rate of ₹200 per month (up to ₹2,400 annually) for individuals paying income tax with an annual taxable income above ₹2,50,000, while those earning below this threshold are exempt.

Sikkim levies Professional Tax (PT) under the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006. The tax applies uniformly across all districts—including Gangtok, Namchi, and Jorethang—with monthly deductions capped at ₹200 (up to ₹2,400 annually).

Under the Tripura Professions, Trades, Callings and Employments Taxation Act, 1997, Professional Tax is levied on salaried employees, professionals, and businesses across Tripura—including Agartala, Udaipur, and Dharmanagar. Monthly salaries up to ₹7,500 are tax-exempt. Earnings between ₹7,501 and ₹15,000 incur a ₹150 monthly tax, while salaries above ₹15,000 are taxed at ₹208 per month, capping the annual tax at ₹2,496. Employers are responsible for registering, deducting tax from salaries, filing returns, and remitting payments to the state.

Professional Tax Slab in Nagaland (2026)

Nagaland levies Professional Tax under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 and the Nagaland Professions, Trades, Callings and Employments Taxation Rules, 1970. The tax is applicable to salaried employees, professionals, traders, and specified establishments. Employers are responsible for deducting Professional Tax from eligible employees' salaries and remitting it to the Department of Taxes, Government of Nagaland.