Professional tax is a tax on professionals who are salaried or self employed. This applied to any person who earns irrespective of the fact that whether he is a professional or not. In case of salaried professionals, the professional tax is deducted by employers. Self employed professionals can pay professional tax directly. The cap on professional tax is Rs. 2,500/- per year. The professional tax is applicable in the states, Maharashtra, Andhra Pradesh, assam, Chhattisgarh, Gujarat, Karnataka, kerala, Meghalaya, Madhya Pradesh, Orissa, Tripura, tamilnadu, west Bengal.