Professional tax registration is how an employer or a professional gets registered for the tax that states levy on professions, trades, callings and employments. It is a state tax, so the slab, the registration fee and the due dates depend on your state. We confirm those for your state before we file.
Professional tax is a state levy on professions, trades, callings and employments, made under Article 276 of the Constitution of India. Each state that levies it has its own Act. For example, Maharashtra has the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Article 276(2) limits the tax to ₹2,500 per person per year.
Employers: A company, LLP, firm or proprietor with salaried staff in a state that levies the tax registers as an employer, to deduct the tax from salaries and pay it over.
These states are commonly listed as levying it, and we confirm your state before filing. Odisha is reported to have repealed it from 1 April 2026, and Punjab charges a development tax instead. Other states and Union Territories may also differ, and many do not levy it.
Names and forms differ by state. These are the two roles.
We do not publish state slab figures on this page, because each state sets and revises them. The flow shows the top slab only where we are sure and always confirms the exact amount before filing.
The exact list can vary by state and by whether you apply as an employer or as a self-employed person.
The steps are broadly the same everywhere. The portal, forms and timing are the state's.
Deduction every pay cycle: An employer deducts the tax from each employee's salary as the state's slab requires.
Address proof or NOC does not match: The proof must match the premises in the application.
State rule check: We tell you whether your state levies the tax and which registration you need.
No. It is a state tax and only some states levy it. The states listed on this page are those commonly reported as levying it; Odisha is reported to have repealed it from 1 April 2026 and Punjab charges a development tax instead. Tell us your state and we confirm.
Article 276(2) of the Constitution limits the tax to ₹2,500 per person per year. The actual slab depends on your state.
Each state sets and revises its own slabs, so we do not publish figures on this page. We confirm the current slab and the due date for your state before we file.
The employer's registration (PTRC in Maharashtra) lets an employer deduct the tax from salaries and pay it over. The self-employed enrolment (PTEC in Maharashtra) is for a professional, trader or establishment that pays its own tax. Other states use other names and forms.
The employer, as the state's slab requires, and the employer pays it over to the state. The employer is personally responsible for tax that was not deducted.
Many states still require traders and professionals to enrol and pay their own tax. It depends on your state, and we confirm for you.
Register separately in each state that levies the tax and where you have staff or a place of business.
Interest and penalties are set by each state, for late payment, non-registration and non-deduction. We confirm them for your state.
It varies by state and by how quickly the department verifies the application. We do not promise a date.
We file in the states that levy the tax. Our professional fee starts at ₹4,899 per state, and government fees are borne by the client. For states other than Maharashtra, Telangana and Madhya Pradesh we confirm the amount and tell you before you pay.
No. StampMitra is a filing assistance platform. The registration is issued by the state department.