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Delhi does not levy Professional Tax. Employers and self-employed individuals do not need to register, deduct, or remit PT.
Good news — Delhi does not levy Professional Tax.
Delhi does NOT levy Professional Tax — confirmed by Govt of NCT of Delhi
Employers in Delhi need not deduct or remit PT
A long-discussed proposal to introduce PT in Delhi has not been enacted
FAQ
Is Professional Tax applicable in Delhi?
No. Delhi NCT does not levy PT. Employers and self-employed individuals in Delhi do not need to register or pay.
My company HQ is in Delhi but employees work in Bangalore — PT?
PT applies based on the state where the employee's salary is paid / where they work. Bangalore employees attract Karnataka PT regardless of HQ location.
PT in other states