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State-level taxes on professionals, consultants, self-employed persons and employees


In India, professional tax is imposed by various states on business owners, working individuals, consultants, legal practitioners, merchants and people carrying out various occupations in the states of Karnataka, West Bengal, Andhra Pradesh, Maharashtra, Tamil Nadu, Gujarat, and Madhya Pradesh pursuant to a Professional Tax Act in that state.

There are different slabs for the amount of tax to be paid in these states. Every employer is supposed to deduct this tax from the salary of employees and deposit the same with the designated account for this purpose. Professionals and self-employed people have to do so on their own.

In some states both individuals and companies need to pay (eg. Maharashtra) and others states where only individuals pay it. In some states one has to register under the statute first, and then periodically renew this registration for paying professional tax.

Returns to be filed

* Monthly return – Form – 5
* Annual Return

An indicative list of the professional tax slabs in various states is provided in Annex A.


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