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Professional tax by state
Rates, due dates and the official portal for professional tax, state by state.
Fees last checked: 28 Oct 2026
The short answer
Rates, due dates and the official portal for professional tax, state by state.
Professional tax is a state tax on businesses and on salaried staff. Not every state charges it. In our data, Delhi, Uttar Pradesh, Rajasthan, Haryana do not levy it on businesses. We found no professional tax rules on an official page for Uttarakhand, Chandigarh, Himachal Pradesh, Jammu and Kashmir. Ask the state commercial tax department.
| State | Collected by | Due | Enrol |
|---|---|---|---|
| Maharashtra | Maharashtra GST Department | Pay every year by 15 June | Enrol within 30 days of starting |
| West Bengal | Directorate of Commercial Taxes, West Bengal | Pay every year by 31 July | Enrol within 90 days of starting |
| Tamil Nadu | Greater Chennai Corporation (local body) | Half-yearly: by 30 September and 31 March | Register with the corporation when you start |
| Karnataka | Commercial Taxes Department, Karnataka | Pay every year by 30 April | Enrol when you start |
| Telangana | Commercial Taxes Department, Telangana | Pay every year by 30 June | Enrol within 30 days of becoming liable |
| Gujarat | Ahmedabad Municipal Corporation, Profession Tax Dept | Pay every year | Enrol when you start |
| Bihar | Commercial Taxes Department, Bihar | Employers deduct from September salary and deposit by 15 November; annual return by 30 November | Employer registration and self-employed enrolment within 7 days of becoming liable |
| Madhya Pradesh | Commercial Tax Department, Madhya Pradesh | Pay every year by 30 September (within 30 days of registration if registered after 31 August) | Enrol within 30 days of becoming liable |
| Kerala | Local self government institution (municipal corporation, municipality or panchayat) | Paid every half year to the local body; the dates are not listed on the official page | No deadline published by the state |
| Andhra Pradesh | Commercial Taxes Department, Andhra Pradesh | Due dates not published by the state | No deadline published by the state |
| Punjab | Excise and Taxation Department, Punjab | Employers deduct from salary and deposit; the dates are not listed on the official page | No deadline published by the state |
| Odisha | Commercial Tax and GST Organisation, Odisha | Employers deposit every month through the Odisha Treasury; the annual return is due within 3 months of the year end | Registration is online, instant and free |
| Assam | Taxes Department, Assam | Due dates not published by the state | No deadline published by the state |
| Jharkhand | Commercial Taxes Department, Jharkhand | Due dates not published by the state | No deadline published by the state |
| Chhattisgarh | Commercial Tax Department, Chhattisgarh | Due dates not published by the state | No deadline published by the state |
| Goa | Department of State Tax, Goa | Due dates not published by the state | No deadline published by the state |
Fees and rules change and can differ between offices. Confirm the fee on the official portal before you pay.
After you apply
What to do once the form is submitted: where to track it, how long it takes, why it gets rejected and what the law says if you do not have it.
Track your application
- Use the official portal where you applied. It is linked above.
Typical time
No time limit published by the authority. Track your application on the official portal linked above.
Not officially verified
If you operate without it
Late or missed professional tax attracts interest and a penalty under the state law. The rate differs by state, so we do not show an amount here.
Law: The state's professional tax law (made under Article 276 of the Constitution)
Not officially verified
Common reasons for rejection and how to fix them
| Reason | How to fix it |
|---|---|
| Wrong enrolment or registration type (employer or self-employed) | Choose the type that matches you. An employer registers to deduct tax from staff, a professional enrols for himself or herself. |
| PAN, address or business details do not match | Use the same name, PAN and address as in your GST or Shops Act registration. |
| Fee not paid or challan not matched | Pay again through the portal and keep the challan number. |
| Documents are unclear or missing | Upload clear scans of the ID, address proof and the business proof the portal lists. |
Not officially verified
Govt License is an independent guide. Fines and rules change, so confirm on the official portal. Items marked Not officially verified could not be checked on an official page.
Free formats you may need
Printable samples you can copy, fill in and print. Each is only a sample, so check it with the issuing office.
Common questions
What is professional tax?
Which states have professional tax?
Is Govt License a government website?
Aksar pooche jaane wale sawaal
Yahi jaankari, Hinglish mein.
Professional tax ka application status kaise check karein?
Professional tax ka application reject ho jaye to kya karein?
Bina Professional tax ke business chalane par kya hoga?
Business guides that include professional tax
These business guides include this licence in their checklist, with every other licence the business needs.