Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Self-employed are covered too
Professional tax isn’t only an employee deduction — in states that levy it, self-employed professionals, freelancers, consultants and business owners must register (a ‘PT enrolment’) and pay it on their own account, regardless of whether they employ anyone. Doctors, lawyers, CAs, designers and the like all fall within it.
How much and when
For the self-employed it is usually a modest annual lump sum, capped at ₹2,500 a year in most states (the constitutional ceiling). You enrol once and then pay annually by the state’s due date. Not enrolling where required attracts penalties on the arrears. Whether PT applies depends entirely on your state — confirm.
A worked example
Example: a freelance designer in Karnataka enrols for professional tax and pays the annual amount (up to ₹2,500), separate from her income tax and GST. A freelancer in a state without PT pays nothing. It’s a small but often-overlooked registration for the self-employed. Our team can sort your PT enrolment and payments.