{
 "_schema": 1,
 "_note": "Professional tax by state. basis: monthly (slabs on monthly gross) | annual (slabs on annual gross, amount is per year) | half (slabs on half-yearly gross, amount per half-year). feb: extra amount charged in February (MH/KA). Verified 18-Sep-2026 from state PT Acts / payroll references; constitutional cap ₹2,500/yr.",
 "verified_on": "2026-09-18",
 "none": [
  "DL",
  "UP",
  "RJ",
  "HR",
  "UK",
  "HP",
  "GA",
  "JK",
  "LA",
  "CH",
  "AN",
  "DN",
  "LD",
  "AR"
 ],
 "states": {
  "MH": {
   "name": "Maharashtra",
   "hi": "महाराष्ट्र",
   "basis": "monthly",
   "gender": true,
   "male": [
    [
     7500,
     0
    ],
    [
     10000,
     175
    ],
    [
     null,
     200
    ]
   ],
   "female": [
    [
     25000,
     0
    ],
    [
     null,
     200
    ]
   ],
   "feb": 300,
   "due": "monthly by the last day of the month (PTRC)"
  },
  "KA": {
   "name": "Karnataka",
   "hi": "कर्नाटक",
   "basis": "monthly",
   "slabs": [
    [
     24999,
     0
    ],
    [
     null,
     200
    ]
   ],
   "feb": 300,
   "due": "by the 20th of the following month",
   "note": "Amendment Act 2025 (from 1 Apr 2025): ₹15,001–24,999 exempt"
  },
  "WB": {
   "name": "West Bengal",
   "hi": "पश्चिम बंगाल",
   "basis": "monthly",
   "slabs": [
    [
     10000,
     0
    ],
    [
     15000,
     110
    ],
    [
     25000,
     130
    ],
    [
     40000,
     150
    ],
    [
     null,
     200
    ]
   ],
   "due": "by the 21st of the following month; annual return"
  },
  "AP": {
   "name": "Andhra Pradesh",
   "hi": "आंध्र प्रदेश",
   "basis": "monthly",
   "slabs": [
    [
     15000,
     0
    ],
    [
     20000,
     150
    ],
    [
     null,
     200
    ]
   ],
   "due": "by the 10th of the following month"
  },
  "TS": {
   "name": "Telangana",
   "hi": "तेलंगाना",
   "basis": "monthly",
   "slabs": [
    [
     15000,
     0
    ],
    [
     20000,
     150
    ],
    [
     null,
     200
    ]
   ],
   "due": "by the 10th of the following month"
  },
  "GJ": {
   "name": "Gujarat",
   "hi": "गुजरात",
   "basis": "monthly",
   "slabs": [
    [
     12000,
     0
    ],
    [
     null,
     200
    ]
   ],
   "due": "by the 15th of the following month"
  },
  "AS": {
   "name": "Assam",
   "hi": "असम",
   "basis": "monthly",
   "slabs": [
    [
     10000,
     0
    ],
    [
     15000,
     150
    ],
    [
     25000,
     180
    ],
    [
     null,
     208
    ]
   ],
   "due": "by the 28th of the following month"
  },
  "SK": {
   "name": "Sikkim",
   "hi": "सिक्किम",
   "basis": "monthly",
   "slabs": [
    [
     20000,
     0
    ],
    [
     30000,
     125
    ],
    [
     40000,
     150
    ],
    [
     null,
     200
    ]
   ],
   "due": "quarterly"
  },
  "TR": {
   "name": "Tripura",
   "hi": "त्रिपुरा",
   "basis": "monthly",
   "slabs": [
    [
     7500,
     0
    ],
    [
     15000,
     150
    ],
    [
     null,
     208
    ]
   ],
   "due": "monthly"
  },
  "TN": {
   "name": "Tamil Nadu (Chennai)",
   "hi": "तमिलनाडु (चेन्नई)",
   "basis": "half",
   "slabs": [
    [
     21000,
     0
    ],
    [
     30000,
     135
    ],
    [
     45000,
     315
    ],
    [
     60000,
     690
    ],
    [
     75000,
     1025
    ],
    [
     null,
     1250
    ]
   ],
   "due": "half-yearly: September and March (varies by local body)"
  },
  "KL": {
   "name": "Kerala",
   "hi": "केरल",
   "basis": "half",
   "slabs": [
    [
     11999,
     0
    ],
    [
     17999,
     120
    ],
    [
     29999,
     180
    ],
    [
     44999,
     300
    ],
    [
     59999,
     450
    ],
    [
     74999,
     600
    ],
    [
     99999,
     750
    ],
    [
     124999,
     1000
    ],
    [
     null,
     1250
    ]
   ],
   "due": "half-yearly to the local body (panchayat/municipality)"
  },
  "PY": {
   "name": "Puducherry",
   "hi": "पुदुचेरी",
   "basis": "half",
   "slabs": [
    [
     99999,
     0
    ],
    [
     200000,
     250
    ],
    [
     300000,
     500
    ],
    [
     400000,
     750
    ],
    [
     500000,
     1000
    ],
    [
     null,
     1250
    ]
   ],
   "due": "half-yearly"
  },
  "OD": {
   "name": "Odisha",
   "hi": "ओडिशा",
   "basis": "annual",
   "slabs": [
    [
     160000,
     0
    ],
    [
     300000,
     1500
    ],
    [
     null,
     2400
    ]
   ],
   "due": "monthly deduction (annual slab ÷ 12); annual return"
  },
  "BR": {
   "name": "Bihar",
   "hi": "बिहार",
   "basis": "annual",
   "slabs": [
    [
     300000,
     0
    ],
    [
     500000,
     1000
    ],
    [
     1000000,
     2000
    ],
    [
     null,
     2500
    ]
   ],
   "due": "annual, by 30 November"
  },
  "JH": {
   "name": "Jharkhand",
   "hi": "झारखंड",
   "basis": "annual",
   "slabs": [
    [
     300000,
     0
    ],
    [
     500000,
     1200
    ],
    [
     800000,
     1800
    ],
    [
     1000000,
     2100
    ],
    [
     null,
     2500
    ]
   ],
   "due": "quarterly"
  },
  "MP": {
   "name": "Madhya Pradesh",
   "hi": "मध्य प्रदेश",
   "basis": "annual",
   "slabs": [
    [
     225000,
     0
    ],
    [
     300000,
     1500
    ],
    [
     400000,
     2000
    ],
    [
     null,
     2500
    ]
   ],
   "due": "monthly deduction (₹208 × 11 + ₹212 in the top slab)"
  },
  "PB": {
   "name": "Punjab (development tax)",
   "hi": "पंजाब (development tax)",
   "basis": "annual",
   "slabs": [
    [
     250000,
     0
    ],
    [
     null,
     2400
    ]
   ],
   "due": "monthly ₹200 deduction above ₹2.5 lakh taxable income"
  },
  "MG": {
   "name": "Meghalaya",
   "hi": "मेघालय",
   "basis": "annual",
   "slabs": [
    [
     50000,
     0
    ],
    [
     75000,
     200
    ],
    [
     100000,
     300
    ],
    [
     150000,
     500
    ],
    [
     200000,
     750
    ],
    [
     250000,
     1000
    ],
    [
     300000,
     1250
    ],
    [
     350000,
     1500
    ],
    [
     400000,
     1800
    ],
    [
     450000,
     2100
    ],
    [
     500000,
     2400
    ],
    [
     null,
     2500
    ]
   ],
   "due": "annual"
  },
  "MN": {
   "name": "Manipur",
   "hi": "मणिपुर",
   "basis": "annual",
   "slabs": [
    [
     50000,
     0
    ],
    [
     75000,
     1200
    ],
    [
     100000,
     2000
    ],
    [
     125000,
     2400
    ],
    [
     null,
     2500
    ]
   ],
   "due": "annual"
  },
  "CG": {
   "name": "Chhattisgarh",
   "hi": "छत्तीसगढ़",
   "basis": "annual",
   "slabs": [
    [
     100000,
     0
    ],
    [
     150000,
     1560
    ],
    [
     200000,
     1800
    ],
    [
     null,
     2400
    ]
   ],
   "due": "quarterly",
   "note": "check the latest state notification — slabs revised periodically"
  },
  "NL": {
   "name": "Nagaland",
   "hi": "नागालैंड",
   "basis": "monthly",
   "slabs": [
    [
     4000,
     0
    ],
    [
     5000,
     35
    ],
    [
     7000,
     75
    ],
    [
     9000,
     110
    ],
    [
     12000,
     180
    ],
    [
     null,
     208
    ]
   ],
   "due": "monthly",
   "note": "verify with the state department"
  },
  "MZ": {
   "name": "Mizoram",
   "hi": "मिज़ोरम",
   "basis": "annual",
   "slabs": [
    [
     60000,
     0
    ],
    [
     80000,
     900
    ],
    [
     100000,
     1200
    ],
    [
     120000,
     1500
    ],
    [
     150000,
     1800
    ],
    [
     200000,
     2100
    ],
    [
     null,
     2500
    ]
   ],
   "due": "annual",
   "note": "verify with the state department"
  }
 },
 "_source": "https://itrsaral.in/data",
 "_license": "CC BY 4.0 — cite itrsaral.in"
}