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Professional Tax — Delhi NCR Guide 2025–26

Professional Tax in Delhi:
Delhi Has None. But Your NCR
Business Likely Does.

Delhi does not levy Professional Tax. Zero. But if you have even one employee in Gurugram, you owe Haryana PT every month. This guide covers every state in the NCR — what applies, what does not, and what to do.

Delhi — No PT
Noida / UP — No PT
Gurugram / Haryana — ₹200/mo
PT Status — Delhi NCR
Delhi
NCT of Delhi
₹0 / month
NOT APPLICABLE
Noida / Greater Noida
Uttar Pradesh
₹0 / month
NOT APPLICABLE
Gurugram / Faridabad
Haryana
₹200 / month
APPLICABLE
Manesar
Haryana
₹200 / month
APPLICABLE
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UrbanLedger
AsterRetail
SkillPeak Tech
MetroServe
FastLogix
TechScale
DelhiBuilds
NCR Ventures
CapitalHR
SwiftOps
Delhi Does Not Have Professional Tax
The Delhi government has never enacted Professional Tax legislation. There is no PT deducted for employees whose place of employment is in Delhi — whether they are in Connaught Place, Nehru Place, Okhla Industrial Area (Delhi side) or anywhere else within the National Capital Territory. However, Professional Tax is a state subject — and Haryana (which covers Gurugram, Faridabad and Manesar) does levy PT. So a company with offices in both Delhi and Gurugram must deduct PT only for the Gurugram employees.
NCR State-by-State

Professional Tax Across Every NCR State

PT rules depend on the state the employee's place of employment is in — not where the company is registered or where the employee lives.

State / UT NCR Cities Covered PT Levied? Rate (2025–26) Governing Act Remittance Frequency
NCT of Delhi Delhi, New Delhi No ₹0 Not enacted —
Uttar Pradesh Noida, Greater Noida, Ghaziabad No ₹0 Not enacted —
Haryana Gurugram, Faridabad, Manesar, Bahadurgarh Yes — Active ₹200/mo (gross > ₹20,001) Haryana Tax on Professions, Trades, Callings and Employments Act 2003 Monthly
Rajasthan Alwar (NCR fringe) No ₹0 Not enacted —
PT applicability is determined by the state in which the employee's office/workplace is located — not the company's registered address or the employee's home address.
Haryana Professional Tax Rates — 2025–26

PT Deduction Slab for Gurugram & Faridabad Employees

Under the Haryana Tax on Professions, Trades, Callings and Employments Act 2003, PT is deducted based on gross monthly salary.

Up to ₹7,500 / month
NIL
per month
Nil — no deduction
₹7,501 to ₹10,000 / month
₹175
per month
Applicable from first month of employment
₹10,001 to ₹15,000 / month
₹175
per month
₹2,100 per year (₹175 × 12)
₹15,001 to ₹20,000 / month
₹175
per month
₹2,100 per year (₹175 × 12)
₹20,001 and above / month
₹200
per month
Most salaried employees in Gurugram. Max ₹2,400/year.
Constitutional cap
₹2,500
per year max
Article 276 cap — no state can exceed ₹2,500 PT/year
Important note: PT must be deducted based on the employee's gross salary for that month — including variable pay, incentives and any arrears paid in that month. If an employee's gross fluctuates above and below ₹20,001, the applicable slab changes month by month. HR software handles this automatically.
City-by-City Guide

PT Rules for Every Major NCR Location

If your company has offices across the NCR, PT treatment differs by city. Here is exactly what applies where.

Delhi
NCT of Delhi
PT NOT APPLICABLE
Delhi has no Professional Tax legislation. There is no PT deduction for any employee whose workplace is in Delhi — whether in CP, South Delhi, East Delhi or anywhere in the NCT. This applies regardless of the company's registered state or the employee's home state. No registration, no deduction, no remittance required.
Noida & Greater Noida
Uttar Pradesh
PT NOT APPLICABLE
Uttar Pradesh has not enacted Professional Tax for salaried employees. Noida Sector 62, Sector 132, Sector 135, Greater Noida — no PT is applicable for employees working from UP addresses. UP state government has considered it but as of 2025 has not passed PT legislation. No registration or deduction needed for UP-based staff.
Gurugram
Haryana
PT APPLICABLE
Gurugram is in Haryana. PT is mandatory at ₹200/month for employees with gross salary above ₹20,001. The employer must obtain PT registration in Haryana, deduct PT from employee salary monthly, and remit to the Haryana treasury by the 15th of the following month. Annual return required.
Faridabad
Haryana
PT APPLICABLE
Faridabad is also in Haryana. Same PT rules apply as Gurugram — ₹200/month for gross above ₹20,001. Factory units in IMT Faridabad must register all workers earning above the slab and deduct PT accordingly. Employer gets a Rs.₹2,500 deduction against own PT liability.
Manesar & Bahadurgarh
Haryana
PT APPLICABLE
Both Manesar (Industrial Model Township) and Bahadurgarh fall under Haryana. PT rules are identical to Gurugram and Faridabad. Manufacturing units and warehouses in these areas must register with Haryana PT authorities and deduct/remit monthly for eligible employees.
Ghaziabad
Uttar Pradesh
PT NOT APPLICABLE
Ghaziabad is in UP. No PT applicable — same as Noida. Companies with offices in Ghaziabad (Kaushambi, Vaibhav Khand, Indirapuram) do not deduct PT for employees at those locations. If the same employee also works from a Haryana office, PT would apply for days/months at the Haryana location.
Compliance Checklist

Haryana PT Compliance — Step by Step

For companies with employees in Gurugram or Faridabad — here is exactly what you need to do.

1
Obtain PT Registration in Haryana
Register with the Haryana Excise and Taxation Department under the Haryana Tax on Professions Act 2003. The employer must obtain both an Enrollment Certificate (for own PT liability) and a Registration Certificate (to deduct PT from employee salaries). Apply online on the Haryana tax portal (haryanaepayment.com).
2
Identify Eligible Employees
PT applies to all employees whose place of work is in Haryana and whose gross monthly salary exceeds ₹7,500. For most NCR offices, this means all employees with gross salary above ₹20,001/month are subject to ₹200/month PT. Part-time employees are also subject to PT based on their gross monthly earnings.
3
Deduct PT Monthly from Salary
Deduct PT based on the employee's gross salary for that month. If an employee's gross is ₹21,000 in a month — including variable pay or incentives — ₹200 is deducted. If gross drops below ₹20,001 in the next month, only ₹175 applies. HR software applies the correct slab automatically.
4
Remit PT to Haryana Treasury by 15th
The total PT deducted from all Haryana employees must be paid to the Haryana government by the 15th of the following month. Payment is made online through the Haryana tax portal. Keep the challan as proof of remittance. Late payment attracts interest at 1.25% per month.
5
File Annual PT Return
File the annual PT return for Haryana by 31st March each year. The return covers the April–March financial year and must reconcile total PT deducted across all employees with total remittances made. Keep month-wise records of employee names, gross salary, PT deducted and challans.
6
Maintain Records for 5 Years
Maintain registers of: all employees, monthly gross salary, PT deducted per employee, remittance challans. These must be available for inspection by Haryana PT authorities. HR software stores all PT records and generates annual returns automatically.
Why Delhi NCR Companies Choose Us

Auto-Handle PT Across
Every NCR State

Most NCR companies have employees in 2–3 states. Manually managing PT by state, employee and month leads to errors. Our payroll software maps each employee to their work location and applies the correct PT — or nil — automatically.

0
PT errors for Haryana employees
100%
Auto state-wise PT routing
15th
Auto-remittance reminder
5 min
PT filing prep time per month
Multi-State Employee Mapping
Each employee is mapped to their work state. Delhi employees → ₹0 PT. Gurugram employees → ₹200/month. System handles it.
Variable Pay PT Recalculation
When incentives push gross above ₹20,001, the system recalculates the correct PT for that month. No manual adjustment.
15th of Month Reminder
Automated reminders for Haryana PT remittance. Never miss a deadline or pay the 1.25%/month late interest.
Annual PT Return Auto-Generated
The Haryana annual PT return is generated from payroll data. Ready to file in under 5 minutes at year end.
For Reference

PT Rates in Other Major Indian States

If you are hiring in other states beyond NCR, here is a quick reference for the most common states.

Maharashtra
₹200–₹2,500/yr
Varies by salary slab. Mumbai employers deduct monthly.
Karnataka
₹200/month
For gross > ₹15,000. Max ₹2,400/year. Bengaluru employers.
West Bengal
₹110–₹208/mo
Slab-based. Kolkata employers deduct monthly.
Tamil Nadu
₹90–₹1,095/yr
Annual PT payment for Chennai-based employers.
Telangana
₹200/month
For gross > ₹20,000. Hyderabad employers.
Andhra Pradesh
₹150–₹2,500/yr
Slab-based. Varies by annual income bracket.
Gujarat
₹80–₹200/mo
Slab-based. Ahmedabad and Surat employers.
Punjab
Nil
Punjab does not levy PT as of 2025.
Rates as of 2025. Always verify current slab from the respective state tax department website before deducting.
Frequently Asked Questions

Professional Tax — Common Queries

Does Delhi have Professional Tax?
No. Delhi does not have any Professional Tax legislation. The National Capital Territory of Delhi has never enacted a PT Act. There is zero PT for employees working in Delhi — no deduction, no registration, no remittance required. This has been the case since the PT regime began in other states.
I have an office in Delhi and one in Gurugram. Which employees need PT deducted?
Only the Gurugram employees. PT is based on the state of the employee's workplace — not the company's head office. Employees reporting to your Gurugram office are subject to Haryana PT at ₹200/month (if gross > ₹20,001). Employees in Delhi have no PT. You need one Haryana PT registration (Registration Certificate) for the Gurugram office.
Does Noida (UP) have Professional Tax?
No. Uttar Pradesh does not levy Professional Tax on salaried employees as of 2025. Employees in Noida Sector 62, Noida Sector 135, Greater Noida or anywhere else in UP have no PT deducted. If the UP government enacts PT in the future, it would require fresh registration and compliance.
Is PT deducted from the employee or paid by the employer?
Both. The employer deducts PT from the employee's salary (employee's liability) and also pays their own PT as a profession (employer's own enrollment liability). In Haryana, the employer's own annual PT is ₹2,500. The employee's PT is deducted monthly and remitted by the employer on behalf of the employees.
What is the last date to remit Haryana PT?
Haryana PT for a given month must be remitted by the 15th of the following month. So April PT must be paid by 15 May, May PT by 15 June, and so on. Late payment attracts interest at 1.25% per month on the outstanding amount.
Is PT deductible under Income Tax?
Yes. Professional Tax deducted from an employee's salary is allowed as a deduction under Section 16(iii) of the Income Tax Act 1961. The PT amount shown in Form 16 Part B is deducted from gross salary before computing taxable income. This is a straight deduction — not a 80C or 80D limit.
What if a new employee joins mid-year in Gurugram — is PT deducted from Day 1?
Yes. PT is applicable from the first month of employment if the employee's gross salary for that month exceeds the applicable slab. There is no waiting period or probation exemption. Even if the employee joins on the 25th of the month, PT is deducted on the pro-rated gross for the days worked that month if it exceeds the slab threshold.
My company is registered in Delhi but all employees work from Gurugram. Do we need PT registration?
Yes. PT registration is required in the state where the employees work — not where the company is incorporated or has its registered office. If your employees work from Gurugram, you need Haryana PT registration regardless of where your company is registered. The Haryana Excise and Taxation Department portal (haryanaepayment.com) handles registration.
Does PT apply to directors and contract workers?
Directors drawing salary are treated as employees and PT applies to them if their monthly draw exceeds the slab. Contract workers (on payroll of a contractor) have PT deducted by the contractor, not by the principal employer — unless the principal employer is treated as the deemed employer under the Contract Labour Act. Independent contractors (not on payroll) are not subject to PT deduction by the company.
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