WikiLabour
Does not apply as set · Himachal Pradesh: repealed by the Himachal Pradesh Tax on Professions, Trades, Callings and Employments (Repeal) Act, 2005Act/Rule-sourced

Professional tax

When to pay, how much.

Himachal Pradesh does not levy a profession tax. It did, and the levy was repealed.

Not yet verified against an official source
Is it levied?
NoThis is one of the few nil answers on this desk that rests on a repealing Act rather than on the absence of one. India Code's state collections are demonstrably incomplete, so a missing Act proves nothing — but an Act that repeals the levy is positive evidence, and that is what Himachal has. Sikkim, by contrast, is left open for exactly the opposite reason.Himachal Pradesh Tax on Professions, Trades, Callings and Employments (Repeal) Act, 2005, on India Code
What this finding does not cover
Not yet addedThe repealing Act's own text was not obtained, so no commencement date is given here and this desk does not assert that nothing since has re-levied the tax. India Code was unreachable when this page was written — its certificate covers only backend.indiacode.gov.in, and its content delivery network returned a gateway timeout — so the Act is cited as read on 27 September 2026 rather than re-verified since.
Rate
Not yet addedNone, the levy having been repealed.

Plain-language desk, not legal advice. Confirm the Gazette and the current state circular before you file.

Not yet verified against a published gazette