Professional Tax is a state-level tax imposed by state governments in India on individuals earning income through employment, profession, trade, or business.
It is governed under the respective State Professional Tax Acts and rules applicable in each state.
The maximum amount of Professional Tax that can be levied is ₹2,500 per year, depending on the applicable state and income slab.
Eligibility: Any employer, self-employed individual, freelancer, or professional earning income through business, trade, or profession may be required to obtain Professional Tax Registration as per state laws.