The Professional Tax is not applicable in the following states:
| Central | Andaman and Nicobar Islands | Rajasthan | Himachal Pradesh |
| Chattisgarh | Dadra and Nagar Haveli | Arunachal Pradesh | Uttar Pradesh |
| Goa | Haryana | Daman and Diu | Chandigarh |
| Delhi | Jammu and Kashmir | Uttaranchal |