What it is, in one minute
Professional Tax (PT) is levied by state governments on salaried employees, professionals and traders, capped by the Constitution at Rs 2,500 per person per year. If you employ people in a levying state, you usually need two things: a Registration Certificate (PTRC) to deduct and deposit PT from salaries, and an Enrolment Certificate (PTEC) for the business or professional's own liability.
Union territories and several states do not levy it at all, in which case there is simply nothing to do. Because slabs, due dates and forms are set by each state and change from time to time, treat the notes below as a starting point and confirm on your state's commercial tax or finance department portal before you register.
Levied: register when you hire
Not levied: nothing to do
Verify locally: rules vary or evolving
| State / UT | Professional Tax | Notes |
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Not sure whether your state applies PT to your setup, or need the PTRC and PTEC filed correctly the first time? Registration and monthly deposits can be handled for you as an optional paid service. You can always register directly on your state portal or use any professional you prefer. Request a quote.
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Professional Tax in the Legal Hub →
Please read: This is general information reviewed in July 2026, not tax advice, and it does not create an advisor relationship. Whether Professional Tax applies to you, at what slab, and by when, depends on your state, your role and your payroll, and these rules change. Always confirm on your state's official commercial tax or finance department portal, or with a qualified professional, before registering or depositing. TheStartupsHub is owned and managed by Dave Groups. Founders never pay to read or learn here.