Professional Tax in India is collected by State government themselves. In several other states which have active Panchayats, local bodies themselves levy and collect this tax.
As the states have been empowered to levy and collect this tax, different states levy Professional tax as per different slab rates. The Professional Tax for some major states in India are as follows:

• Andhra Pradesh
• Maharashtra
• Gujarat
• New Delhi
• Karnataka
• Punjab [ Introduced in 2018 ]
• Tamil Nadu [ Updated in 2018 ]
• Madhya Pradesh [ Updated in 2018 ]
• West Bengal

Professional tax in Andhra Pradesh

Professional tax in Andhra Pradesh is levied under the Andhra Pradesh Tax on Professions, Trades, Callings and Employment Act 1987. The Slab rates in Andhra Pradesh on Salary/Wage earners are as follows:-

Professional Tax in Maharashtra

Professional Tax in Maharashtra is governed by the Maharashtra State Tax on professions, Trades, Callings and Employment Act 1975 which came into effect from 1st April 1975. The Professional tax Slab rates in Maharashtra on Salary/Wage earners are as follows:-

Professional Tax in Gujarat

Professional Tax in Gujarat is governed by the Gujarat Panchayats, Municipalities, Municipal corporations and State Tax on Professions, Trades, Callings and Employment Act 1976. The Professional tax Slab rates in Gujarat on Salary/Wage earners are as follows:-

Professional Tax in New Delhi

In December 2004, the Municipal Corporation of Delhi tried to enforce a professional tax on those residing and working in New Delhi. This proposal was rejected by the Standing Committee of Municipal Corporation of Delhi. Hence, this tax is not levied in New Delhi.

Professional tax in Karnataka

Professional Tax in Karnataka is levied under the Karnataka Tax on Professions, Trades, Callings and Employment Act 1976. Tax Slab rates in Karnataka on Salary/Wage earners are as follows:-

Different slab rates in Karnataka are for a different class of individuals and the above slab rates are only for salary/wage earners.

For late payment of Professional Tax in Karnataka, Interest @1.25% pm would be levied. Also, a maximum penalty of 50% of the total amount due may be levied by the Karnataka authority.

Professional tax in Punjab

Professional Tax in Tamil Nadu

Professional Tax in Tamil Nadu is levied under the Town Panchayats, Municipalities and Municipal Corporations Rules 1988. The Slab rates on salaried income in Tamil Nadu are as follows:-

Professional Tax in Madhya Pradesh

Professional Tax in Madhya Pradesh is levied by the Madhya Pradesh Vritti Kar Adhiniyam, 1955. Tax Slab rates in Madhya Pradesh on Salary/Wage earners are as follows:-

Professional Tax in West Bengal

Professional Tax in West Bengal is levied under the West Bengal State Tax on professions, Trades, Callings and Employment Act 1979. The tax Slab rates in West Bengal on Salary/Wage earners are as follows:-

In case of any delay in depositing this tax in West Bengal Government, Interest at 1% pm would be levied. A penalty of 50% of the total amount due may also be levied by the West Bengal government.