What is Professional Tax?
Professional tax is a tax some Indian states levy on people who earn from employment, a profession or a trade. The state sets the slabs, and the employer usually deducts it from salary. Article 276 of the Constitution limits it to Rs 2,500 a year per person. Not every state levies it.
Example
Two employees on the same salary in different states may see different professional tax lines, or none, on their payslips. Ask HR which state's schedule applies to you.
Related
It is separate from income tax and TDS. See TDS and in-hand salary.
Related terms and guides
Sources
- Constitution of India (Ministry of Law and Justice, Legislative Department), https://legislative.gov.in/constitution-of-india/, live official page, linked for readers; link checked 2026-10-31
- Ministry of Labour and Employment, https://labour.gov.in, official site, linked for readers
This is general information, not legal, tax or immigration advice. Rules change and your situation may differ. Consult a licensed attorney or qualified adviser.