Get your employees registered with local corporation for Professional Tax is charged by the State Government in which the business or professional is located. It is imposed on the income earned by the employees of an organization and the responsibility of paying the professional tax falls on the employer.Rules and the rate of tax vary across the states. Professional Tax is levied in the states of Andhra Pradesh, Assam, Chhattisgarh, Gujarat, Karnataka, Kerala, Maharashtra, Madhya Pradesh, Meghalaya, Odisha, Sikkim, Tamil Nadu, Telangana, Tripura, and West Bengal.