Professional Tax Slab in Uttar Pradesh (2026)
Uttar Pradesh (UP) does not levy Professional Tax (PT) on salaried employees, professionals, traders, or other eligible persons. Unlike states such as Maharashtra, Karnataka, Tamil Nadu, Gujarat, Telangana, and West Bengal, Uttar Pradesh has not implemented a Professional Tax law under Article 276 of the Indian Constitution.
Uttar Pradesh Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax Payable |
|---|---|
| Any Salary Amount | Nil |
Key Highlights of Uttar Pradesh Professional Tax
- Applicable State: Uttar Pradesh
- Professional Tax Applicable: No
- Monthly PT Deduction: ₹0
- Annual PT Deduction: ₹0
- Maximum PT Limit: Not Applicable
- Applicable Cities: Lucknow, Noida, Ghaziabad, Kanpur, Agra, Varanasi, Meerut, Prayagraj, Gorakhpur, and all districts of Uttar Pradesh
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹50,000 | Nil | Nil |
| ₹1,00,000 | Nil | Nil |
| ₹5,00,000 | Nil | Nil |
Employer Payroll Compliance in Uttar Pradesh
Since Professional Tax is not applicable in Uttar Pradesh, employers do not need to:
- Deduct Professional Tax from employee salaries.
- Obtain Professional Tax Registration Certificate (PTRC).
- File Professional Tax returns.
- Deposit Professional Tax payments.
However, employers in UP must continue complying with other payroll requirements, including:
- Provident Fund (PF)
- Employee State Insurance (ESI), wherever applicable
- Income Tax TDS
- Labour law compliance
- Salary and payroll record maintenance
Frequently Asked Questions
Is Professional Tax deducted from salary in Uttar Pradesh?
No. Employees working in Uttar Pradesh do not have Professional Tax deductions from their salary.
Is Professional Tax applicable in Noida and Ghaziabad?
No. Noida, Ghaziabad, Lucknow, Kanpur, and other cities in Uttar Pradesh do not have Professional Tax deductions.
Why is Professional Tax not applicable in Uttar Pradesh?
Professional Tax is a state-level tax. Although Article 276 of the Indian Constitution allows states to levy Professional Tax, Uttar Pradesh has not introduced such a levy.
Can Professional Tax be claimed as an Income Tax deduction in UP?
Since Uttar Pradesh does not levy Professional Tax, employees working in UP do not claim any PT deduction under Section 16(iii) of the Income-tax Act.
Conclusion
Uttar Pradesh (UP) does not levy Professional Tax (PT) on salaried employees, professionals, traders, or other eligible persons. Unlike states such as Maharashtra, Karnataka, Tamil Nadu, Gujarat, Telangana, and West Bengal, Uttar Pradesh has not implemented a Professional Tax law under Article 276 of the Indian Constitution.
With InnBuilt, businesses can configure state-wise payroll settings, including turning off Professional Tax for Uttar Pradesh, while managing attendance, leave, shifts, and employee data from one platform.