Professional Tax Registration
State professional tax registration — employer (PTRC) and enrolment (PTEC) certificates, deductions and returns, in States that levy it.
- Estimate Cost
- ₹1,000 – ₹5,000
- Typical duration
- 7 days
Service overview
Professional tax is a State tax on professions, trades and employment, capped by the Constitution at ₹2,500 per person per year. In States that levy it, employers must register to deduct it from salaries and pay it, and businesses and professionals must enrol to pay their own professional tax.
Rates, slabs and due dates are set by each State.
Who needs it? / When is it needed?
- Employers in States that levy professional tax — such as Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat and Telangana
- Companies, firms, proprietors and self-employed professionals liable to pay their own professional tax
- Businesses opening branches in a new State
What to expect from the WCP Professionals
- Check of whether and how the State levies professional tax
- Employer registration (PTRC) to deduct and pay tax on employees' salaries
- Enrolment (PTEC) for the business or professional's own liability
- Setup of monthly or annual payment and return calendar
Key deliverables
- Professional tax registration certificate (PTRC)
- Professional tax enrolment certificate (PTEC)
- Slab chart and payment calendar for the State
Standard turnaround time
Usually 3–10 working days, depending on the State portal.
Government fees, timelines & key outcomes
No significant registration fee in most States; the tax itself is payable at the State's slab rates, up to the constitutional maximum of ₹2,500 per person per year.
Late registration, payment or returns attract interest and penalties under the State Act.
Key outcomes: lawful deduction and payment of professional tax.
Forms & filings involved
- Employer registration and enrolment applications on the State commercial-tax portal
- Monthly or annual professional tax returns, as the State requires
- Payment challans
Documents required
- PAN and constitution documents of the business
- Address proof of the place of work
- Salary details and number of employees
- Identity proof of the proprietor, partners or directors
What we need from you
- States where employees work
- Employee salary data
- Date of starting business or employing staff
Important conditions
Professional tax is a State levy: rates, exemptions and due dates differ, and some States do not levy it at all.
Employers are liable for tax they should have deducted, even if it was not deducted from employees.
Additional information
Professional tax paid is deductible from salary income for employees under the old tax regime, and as a business expense for employers.
The estimated cost covers indicative professional fees only. Government fees, stamp duty and taxes are payable at actuals.
How it works
- 1. Raise a service enquiry describing your requirement.
- 2. A Relationship Manager reviews it and opens it for bidding.
- 3. Pay into escrow and assign the professional you select.
- 4. Track progress to completion, then accept and release payment.
Frequently asked questions
What is the maximum professional tax?
₹2,500 per person per year, the ceiling set by Article 276 of the Constitution.
What is the difference between PTRC and PTEC?
PTRC lets an employer deduct and pay tax on employees' salaries; PTEC covers the business's or professional's own professional tax.
Do all States levy professional tax?
No. It is levied by States such as Maharashtra, Karnataka, West Bengal and Tamil Nadu; others, such as Delhi, do not.
Is professional tax deductible?
Yes. Employees can deduct it from salary under the old tax regime, and employers can claim it as a business expense.