# Professional Tax Registration & Payment Professional tax is a state-imposed tax on professions, trades, callings and employment. Levied in 16 states/UTs — including Maharashtra, Karnataka, Tamil Nadu, Telangana, West Bengal, Gujarat, Madhya Pradesh, Kerala, Andhra Pradesh, Assam, Bihar, Odisha, Sikkim, Tripura, Nagaland, Puducherry. > Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. ## Definition Professional tax is a state-imposed tax on professions, trades, callings and employment. Levied in 16 states/UTs — including Maharashtra, Karnataka, Tamil Nadu, Telangana, West Bengal, Gujarat, Madhya Pradesh, Kerala, Andhra Pradesh, Assam, Bihar, Odisha, Sikkim, Tripura, Nagaland, Puducherry. Source: State Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276), Sec 4 (registration) (https://www.mahagst.gov.in/) ## What it means in practice Professional Tax Registration & Payment is administered by State Commercial Tax / Revenue Department. The obligation is grounded in State Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276) (Sec 4 (registration)). Two registrations: PTRC (Professional Tax Registration Certificate — employer) and PTEC (Enrolment Certificate — self). Slab rates vary by state. Source: State Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276), Sec 4 (registration) (https://www.mahagst.gov.in/) ## Triggers (applicability conditions) Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies. - `state IN ['Maharashtra','Karnataka','Tamil Nadu','Telangana','West Bengal','Gujarat','Madhya Pradesh','Kerala','Andhra Pradesh','Assam','Bihar','Odisha','Sikkim','Tripura','Nagaland','Puducherry']` ## Deadlines and penalty - Cadence: Every year (Annual renewal) - Next due: Recurring; dates depend on your registration [No fixed date] - Penalty for default: Late registration: penalty Rs 5/day (Maharashtra) or 10% of tax (Karnataka). Non-payment attracts interest at notified rates. _This obligation has no fixed calendar date: it depends on when you start, your licence date or your registration._ ## Citations - State Profession Tax Acts (Maharashtra 1975; Karnataka 1976; Tamil Nadu Municipal Act etc.); Constitutional ceiling Rs 2,500 per person per year (Art 276), Sec 4 (registration): https://www.mahagst.gov.in/ ## Professional Tax Registration & Payment by state - [Andhra Pradesh](https://luckpanda.app/compliance/glossary/professional-tax-generic/andhra-pradesh) - [Assam](https://luckpanda.app/compliance/glossary/professional-tax-generic/assam) - [Bihar](https://luckpanda.app/compliance/glossary/professional-tax-generic/bihar) - [Gujarat](https://luckpanda.app/compliance/glossary/professional-tax-generic/gujarat) - [Karnataka](https://luckpanda.app/compliance/glossary/professional-tax-generic/karnataka) - [Kerala](https://luckpanda.app/compliance/glossary/professional-tax-generic/kerala) - [Madhya Pradesh](https://luckpanda.app/compliance/glossary/professional-tax-generic/madhya-pradesh) - [Maharashtra](https://luckpanda.app/compliance/glossary/professional-tax-generic/maharashtra) - [Nagaland](https://luckpanda.app/compliance/glossary/professional-tax-generic/nagaland) - [Odisha](https://luckpanda.app/compliance/glossary/professional-tax-generic/odisha) - [Sikkim](https://luckpanda.app/compliance/glossary/professional-tax-generic/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/glossary/professional-tax-generic/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/glossary/professional-tax-generic/telangana) - [Tripura](https://luckpanda.app/compliance/glossary/professional-tax-generic/tripura) - [West Bengal](https://luckpanda.app/compliance/glossary/professional-tax-generic/west-bengal) - [Puducherry](https://luckpanda.app/compliance/glossary/professional-tax-generic/puducherry) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22Professional%20Tax%20Registration%20%26%20Payment%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/professional-tax-generic) is part of LuckPanda's public compliance reference for Indian businesses: one compliance rule with its applicability, next due date and official citation. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22Professional%20Tax%20Registration%20%26%20Payment%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).