Professional Tax (PT) is a State Tax where an amount is levied on a person employed by the respective states of the employee. The professional tax comes under the purview of the State Government in India. Each State and Union Territory in India has their own ceilings and tax rates to levy on the employed people in their jurisdiction. While states like Delhi and Haryana don’t have any Professional tax, states like Maharashtra and Karnataka levy the same on their employed citizens. Under the provision of the respective Acts, “Professional Tax shall be paid by all the persons involved in any profession or calling, or if they are engaged in a trade or hold any appointment, public or private as specified in the Schedule of the Act.”