Professional Tax Registration

The state government levies the professional tax on income from profession or employment. Individual earning an income from salary or anyone carrying out a profession such as a lawyer, doctor, charted accountant, etc. are required to pay this professional tax.

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Different states in India have different rates and methods to collect Professional Tax.

This form of tax was first levied in India in the year 1949 and the power to levy Professional Tax has been given to the States by way of Clause (2) of Article 276 of the Constitution of India.


Professional Tax Registration Certificate (PTRC): Government or Non- Government employer deducts the tax from the employee’s wages and deposit the same to the government.

Professional Tax Enrollment Certificate (PTEC): This is paid by the business entity, owner or a professional i.e., Private/ Public Limited Company, Sole Proprietor, Director etc.

Registration Process

Registration Process

  • File the online application
  • Submit the requisite documents along with the application to respective state authority
  • Issuance of Registration certificate

Penalties in relation to PT non-compliances:

  • Delays in obtaining Registration Certificate, a penalty of Rs. 5/- per day.
  • In case of non/late payment of profession tax, penalty will be 10% of the amount of tax with interest @ 1.25% p.m.
  • In case of late filing of returns, a penalty of Rs. 1,000 per return will be imposed