Professional Tax Slab in Rajasthan (2026)
Professional Tax Slab in Rajasthan (2026)
Rajasthan does not levy or collect Professional Tax. There is no professional tax slab, no registration requirement (such as PTRC or PTEC), and no monthly or annual tax deduction required for employees or businesses operating in the state.
Key Facts About Professional Tax in Rajasthan
- Tax Rate: ₹0 (Nil)
- Registration: Not required
- Deductions: Employers do not deduct any professional tax from salaries
Professional Tax Slab in Rajasthan (2026)
Rajasthan does not levy Professional Tax (PT) on salaried employees, professionals, traders, or businesses. Unlike several other Indian states, Rajasthan has not enacted a Professional Tax law under Article 276 of the Constitution of India. Therefore, employers are not required to deduct Professional Tax from employee salaries, and no Professional Tax registration or return filing is required in the state.
Rajasthan Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax Payable |
|---|---|
| Any Salary Amount | Nil (₹0) |
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹15,000 | Nil | Nil |
| ₹30,000 | Nil | Nil |
| ₹50,000 | Nil | Nil |
| ₹1,00,000 | Nil | Nil |
Key Highlights of Rajasthan Professional Tax
- Applicable State: Rajasthan
- Professional Tax Applicable: No
- Monthly PT Deduction: ₹0
- Annual PT Deduction: ₹0
- Professional Tax Registration (PTRC/PTEC): Not Required
- Professional Tax Return Filing: Not Required
- Maximum Annual Professional Tax: Not Applicable
- Applicable Cities: Jaipur, Jodhpur, Udaipur, Kota, Ajmer, Bikaner, Alwar, Bharatpur, Sikar, Sri Ganganagar, and all other cities and districts of Rajasthan.
Employer Payroll Compliance in Rajasthan
Since Professional Tax is not applicable in Rajasthan, employers are not required to:
- Deduct Professional Tax from employee salaries.
- Obtain Professional Tax Registration Certificate (PTRC) or Professional Tax Enrollment Certificate (PTEC).
- File Professional Tax returns.
- Deposit Professional Tax with the state government.
However, employers must continue complying with other payroll and labour laws, including:
- Employees' Provident Fund (EPF)
- Employees' State Insurance (ESI), where applicable
- Tax Deducted at Source (TDS) under the Income-tax Act
- Labour Welfare and Shops & Establishments compliance
- Payroll record maintenance and statutory registers
Why Doesn't Rajasthan Levy Professional Tax?
Professional Tax is a state-specific tax that can be introduced by state governments under Article 276 of the Constitution of India. While states such as Maharashtra, Karnataka, Telangana, Andhra Pradesh, West Bengal, Gujarat, Madhya Pradesh, Kerala, and Tamil Nadu levy Professional Tax, Rajasthan has not implemented a Professional Tax law. Therefore, there is no Professional Tax liability for employees or employers in the state.
Frequently Asked Questions
Is Professional Tax applicable in Rajasthan in 2026?
No. Rajasthan does not levy Professional Tax on employees, professionals, or businesses.
Is Professional Tax deducted from salary in Jaipur or Jodhpur?
No. Employees working in Jaipur, Jodhpur, Udaipur, Kota, Ajmer, Bikaner, and all other cities in Rajasthan do not have Professional Tax deducted from their salaries.
Do employers in Rajasthan need Professional Tax registration?
No. Since Rajasthan has no Professional Tax law, employers are not required to obtain Professional Tax registration or file Professional Tax returns.
Can employees claim Professional Tax as an Income Tax deduction?
No. As Professional Tax is not levied or paid in Rajasthan, employees cannot claim a deduction for Professional Tax under Section 16(iii) of the Income-tax Act.
Payroll Compliance Note
Businesses operating in Rajasthan should configure their payroll systems with Professional Tax marked as "Not Applicable (N/A)". While no Professional Tax compliance is required, employers should continue meeting all other statutory payroll obligations, including EPF, ESI, Income Tax TDS, gratuity, bonus, and applicable labour law requirements.
Conclusion
Rajasthan does not levy or collect Professional Tax. There is no professional tax slab, no registration requirement (such as PTRC or PTEC), and no monthly or annual tax deduction required for employees or businesses operating in the state.
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