Due Dates Professional Tax (State) — Monthly / Quarterly Deposit
Professional Tax (State) — Monthly / Quarterly Deposit
State-wise Professional Tax Act
Deducted from employees' salary and remitted to the State PT authority. Cadence varies by state — Maharashtra/Karnataka monthly; some states quarterly or annually.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | State-specific — Maharashtra: 21st of following month; Karnataka: 20th of following month; West Bengal: 21st; Gujarat: 21st; TN: monthly | State-wise penalty and interest — usually 1.25%/2% per month + fixed penalty | Rates and cadence differ; annual maximum currently capped at ₹2,500 per person per year (Constitution Article 276). |
| FY 2025-26Current | State-specific — Maharashtra: 21st of following month; Karnataka: 20th of following month; West Bengal: 21st; Gujarat: 21st; TN: monthly | State-wise penalty and interest — usually 1.25%/2% per month + fixed penalty | Rates and cadence differ; annual maximum currently capped at ₹2,500 per person per year (Constitution Article 276). |
| FY 2026-27 | State-specific — Maharashtra: 21st of following month; Karnataka: 20th of following month; West Bengal: 21st; Gujarat: 21st; TN: monthly | State-wise penalty and interest — usually 1.25%/2% per month + fixed penalty | Rates and cadence differ; annual maximum currently capped at ₹2,500 per person per year (Constitution Article 276). |
FY-specific notes
FY 2024-25: Rates and cadence differ; annual maximum currently capped at ₹2,500 per person per year (Constitution Article 276).
FY 2025-26: Rates and cadence differ; annual maximum currently capped at ₹2,500 per person per year (Constitution Article 276).
FY 2026-27: Rates and cadence differ; annual maximum currently capped at ₹2,500 per person per year (Constitution Article 276).
PT rates, slabs and cadence are STATE-SPECIFIC and change from time to time. Do NOT quote a single rate — always confirm the specific state's current schedule.