Jammu & Kashmir (UT) does not levy Professional Tax
Jammu & Kashmir (UT) is one of the 14 Indian states and UTs that do not levy state Professional Tax. This page exists to confirm that for HR teams onboarding employees in Jammu & Kashmir (UT).
Jammu & Kashmir (UT) — no Professional Tax obligation
No PT levied. Employers operating in Jammu & Kashmir (UT) do not need to register for PT, deduct PT from employee salaries, or file PT returns.
What this means for your payroll
Employees with work state = JK have no PT deduction in their payslip
Multi-state employers with offices in Jammu & Kashmir (UT) register only in PT-levying states where they have employees
If an employee transfers into Jammu & Kashmir (UT) from a PT state, PT deduction stops from the transfer date
PeopleOS automatically handles work-state-based PT — no manual configuration needed