Professional tax and labour welfare fund rates by state, 2026
Every figure below is read from the tables Flowy's payroll deducts from, as at 22 October 2026, with the law or notification each one follows. When a state changes a rate, payroll and this page change together.
Professional tax
| State | Slabs | Deducted | Source |
|---|---|---|---|
| Andhra Pradesh | On monthly gross salary: nil up to ₹15,000; ₹150 a month on ₹15,001 to ₹20,000; ₹200 a month from ₹20,001. | monthly | Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act 1987, Schedule |
| Delhi | None | — | — |
| Gujarat | On monthly gross salary: nil up to ₹12,000; ₹200 a month from ₹12,001. | monthly | Gujarat notification GHN-35-PFT-2022-S.3(2)(10)-Th, 8 April 2022, in force from 1 April 2022 |
| Haryana | None | — | — |
| Karnataka | On monthly gross salary: nil up to ₹24,999; ₹200 a month from ₹25,000 (₹300 in February). | monthly | Karnataka Tax on Professions, Trades, Callings and Employments Act 1976, as amended in 2023, and the Amendment Act 2025 (February ₹300 from 1 April 2025) |
| Madhya Pradesh | On monthly gross salary: nil up to ₹18,750; ₹125 a month on ₹18,751 to ₹25,000; ₹166 a month on ₹25,001 to ₹33,333 (₹174 in March); ₹208 a month from ₹33,334 (₹212 in March). | monthly | MP Vritti Kar Adhiniyam 1995, Schedule entry 1, as substituted by Act 20 of 2018 (from 1 April 2018) |
| Maharashtra | On monthly gross salary: men, nil up to ₹7,500; ₹175 a month on ₹7,501 to ₹10,000; ₹200 a month from ₹10,001 (₹300 in February); women, nil up to ₹25,000; ₹200 a month from ₹25,001 (₹300 in February). | monthly | Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975, Schedule I, as substituted by Mah. Act XIX of 2023 from 1 April 2023 |
| Tamil Nadu | On half-yearly income: nil up to ₹21,000; ₹180 a half-year on ₹21,001 to ₹30,000; ₹425 a half-year on ₹30,001 to ₹45,000; ₹930 a half-year on ₹45,001 to ₹60,000; ₹1,025 a half-year on ₹60,001 to ₹75,000; ₹1,250 a half-year from ₹75,001. These are Greater Chennai Corporation’s rates, which the engine applies statewide. Other local bodies may charge differently on half-yearly incomes of ₹21,001 to ₹60,000. | from the August and January pay bills | Greater Chennai Corporation half-yearly profession tax from 1 October 2024 (Tamil Nadu Urban Local Bodies Rules 2023, rule 275) |
| Telangana | On monthly gross salary: nil up to ₹15,000; ₹150 a month on ₹15,001 to ₹20,000; ₹200 a month from ₹20,001. | monthly | Telangana Tax on Professions, Trades, Callings and Employments Act 1987, Schedule |
| West Bengal | On monthly gross salary: nil up to ₹20,000; ₹100 a month on ₹20,001 to ₹30,000; ₹140 a month on ₹30,001 to ₹50,000; ₹170 a month on ₹50,001 to ₹1,00,000; ₹208 a month from ₹1,00,001. | monthly | West Bengal Finance Department notification 1407-F.T., 18 August 2026, in force from 1 October 2026 |
No employee pays more than ₹2,500 in a year in any state (Article 276 of the Constitution).
Labour welfare fund
| State | Contribution and when | Source |
|---|---|---|
| Andhra Pradesh | ₹30 from the employee and ₹70 from the employer, in December. | Andhra Pradesh Labour Welfare Fund Act 1987, s.12 |
| Delhi | ₹0.75 from the employee and ₹2.25 from the employer, in June and December. The 2004 notification applies to establishments of five or more persons, and excludes employees drawing more than ₹2,500 a month and those in managerial roles. Flowy deducts it from every employee in Delhi, so check these exclusions against your staff. | Notification F.9(1)/89/DLC(W)/100, 13 July 2004 |
| Gujarat | ₹6 from the employee and ₹12 from the employer, in June and December. | Gujarat Labour Welfare Fund Act 1953, s.6B |
| Haryana | 0.2% of wages, up to ₹35, from the employee, and 2× that, up to ₹70, from the employer, every month. | Haryana Labour Welfare Board, rate from January 2026 |
| Karnataka | ₹50 from the employee and ₹100 from the employer, in December. | Karnataka Act 05 of 2025, in force 10 January 2025 |
| Madhya Pradesh | ₹10 from the employee and ₹50 from the employer, in June and December. The employer also pays at least ₹2,500 per establishment every six months, whatever the headcount. The figures above are per employee and do not include that top-up. | MP Gazette, 30 January 2026 (No. LAB-8-0003-2025) |
| Maharashtra | ₹25 from the employee and ₹75 from the employer, in June and December. | Maharashtra Act XXV of 2024, published 18 March 2024 |
| Tamil Nadu | ₹20 from the employee and ₹40 from the employer, in December. The Act excludes managerial staff, supervisors drawing more than ₹15,000 a month, apprentices and part-time workers, and anyone employed for less than 30 days in the preceding year. Outside factories, plantations and motor transport it applies to establishments of five or more persons. Flowy deducts it from every employee in Tamil Nadu, so check these exclusions against your staff. | G.O.(Ms) No. 161, 2 December 2022 |
| Telangana | ₹2 from the employee and ₹5 from the employer, in December. The Act excludes managerial staff, supervisors drawing more than ₹1,600 a month, apprentices and part-time workers, and anyone employed for less than 30 days in the year. Outside factories it applies to establishments of 20 or more persons. Flowy deducts it from every employee in Telangana, so check these exclusions against your staff. | Telangana Labour Welfare Fund Act 1987, s.10 |
| West Bengal | ₹3 from the employee and ₹30 from the employer, in June and December. | Notification Labr/576641/2024, 19 November 2024, effective 1 January 2024 |
Questions
Which states have no professional tax?
Of the 10 states on this page, Delhi and Haryana levy no professional tax on salaried employees.
What is the most professional tax anyone pays in a year?
₹2,500. Article 276 of the Constitution caps it, which is why states that charge ₹200 a month take ₹300 in one month to reach the cap.
Which states collect labour welfare fund every month?
Haryana. The others collect it once or twice a year, as the table shows.
Can I use this table?
Yes. Cite Flowy and link to this page; the CSV has the same figures. Each row names the law or notification it follows, so check that source for anything you publish.