India Payroll RulesProfessional tax by state
Professional tax on salary is set by each state. These pages show only what an official current schedule or order supports, with its date; read on 14 November 2026.
States covered
- Maharashtra: Department schedule as on 31 March 2025
- Karnataka: Department-published schedule; file named an amendment bill
- Assam: Department schedule effective 15 October 2014
- Kerala: Government Order of 27 June 2024, from 1 October 2024
- Mizoram: Notification of 11 July 2024
- Nagaland: Department schedule, undated
- Puducherry: Act 5 of 2017: maximums, council sets the scale
- Tripura: Gazette notification of 25 July 2018, corrected 30 October 2018
- Odisha: repealed from 1 April 2026 by an ordinance (may be replaced by an Act)
- Bihar: by annual income; Gazette S.O. 28 of 2 February 2016
- Manipur: by annual income; Act 8 of 2012, in force 1 September 2012
- Tamil Nadu (Greater Chennai Corporation only): press release of 4 August 2026; other local bodies differ
- Telangana: Commercial Taxes Department consolidated First Schedule, undated
Check your state notice
No rates are shown for these, because no official current schedule could be read: the file found was old, a Bill, an Act without its schedule, or there was none.
- West Bengal
- Tamil Nadu (local bodies other than Greater Chennai)
- Andhra Pradesh
- Gujarat
- Madhya Pradesh
- Jharkhand
- Chhattisgarh
- Sikkim
- Meghalaya
Common questions
Why are some states missing rates?
This site shows only what an official current schedule or order supports. For the states listed as "check your state notice" the official file found was an old schedule, a Bill, an Act without its schedule, or nothing official, so no slab numbers are shown.
Is there a yearly ceiling?
It depends on the state. The Maharashtra Act as printed says the tax on any one person shall not exceed ₹2,500 in a year; other states’ limits were not all read.