PROFESSIONAL TAX · TAX YEAR 2026–27
Professional tax in every state and union territory
Profession tax (also called professional tax) is a small state tax on salaries, at most ₹2,500 a person in a year. Some states charge it, others never have. Here is what each of the 28 states and 8 union territories charges in the 2026–27 tax year.
19 of the 36 charge it on salaried employees. For 2 more, the 2026–27 rates could not be confirmed from an official document.
States
| State | How it is charged | Most in a year |
|---|---|---|
| Andhra Pradesh | Every month, on that month's salary | ₹2,400 |
| Arunachal Pradesh | Not charged on salaried employees | ₹0 |
| Assam | Every month, on that month's salary | ₹2,496 |
| Bihar | Once a year, on your annual salary | ₹2,500 |
| Chhattisgarh | Not charged on salaried employees | ₹0 |
| Goa | Rates not confirmed for 2026–27 | Not confirmed |
| Gujarat | Every month, on that month's salary | ₹2,400 |
| Haryana | Not charged on salaried employees | ₹0 |
| Himachal Pradesh | Not charged on salaried employees | ₹0 |
| Jharkhand | Once a year, on your annual salary | ₹2,500 |
| Karnataka | Every month, on that month's salary | ₹2,500 |
| Kerala | Every six months, on that half-year's income | ₹2,500 |
| Madhya Pradesh | Once a year, on your annual salary | ₹2,500 |
| Maharashtra | Every month, on that month's salary | ₹2,500 |
| Manipur | Every month, on that month's salary | ₹2,500 |
| Meghalaya | Rates not confirmed for 2026–27 | About ₹2,500 (estimate) |
| Mizoram | Every month, on that month's salary | ₹2,496 |
| Nagaland | Every month, on that month's salary | ₹2,496 |
| Odisha | Not charged on salaried employees | ₹0 |
| Punjab | Every month, only if your income is above the basic exemption limit | ₹2,400 |
| Rajasthan | Not charged on salaried employees | ₹0 |
| Sikkim | Every month, on that month's salary | ₹2,400 |
| Tamil Nadu | Every six months, on that half-year's income | ₹2,500 |
| Telangana | Every month, on that month's salary | ₹2,400 |
| Tripura | Every month, on that month's salary | ₹2,496 |
| Uttar Pradesh | Not charged on salaried employees | ₹0 |
| Uttarakhand | Not charged on salaried employees | ₹0 |
| West Bengal | Every month, on that month's salary | ₹2,448 |
Union territories
| Union territory | How it is charged | Most in a year |
|---|---|---|
| Andaman and Nicobar Islands | Not charged on salaried employees | ₹0 |
| Chandigarh | Not charged on salaried employees | ₹0 |
| Dadra and Nagar Haveli and Daman and Diu | Not charged on salaried employees | ₹0 |
| Delhi | Not charged on salaried employees | ₹0 |
| Jammu and Kashmir | Not charged on salaried employees | ₹0 |
| Ladakh | Not charged on salaried employees | ₹0 |
| Lakshadweep | Not charged on salaried employees | ₹0 |
| Puducherry | Every six months, on that half-year's income | ₹2,500 |
No state can charge more than ₹2,500 a person in a year: the Constitution (Article 276) sets that limit.
An estimate for guidance only, not tax advice. Your payslip shows the amount actually deducted.