DL state taxes in Delhi (NCT)

Delhi does not levy professional tax

Unlike many states, Delhi does not levy professional tax at all. So a Delhi business has no PTRC or PTEC registration to make, does not deduct professional tax from employees' salaries, and pays none on its own trade or profession. This is a genuine simplification, one fewer state registration and monthly remittance than a business in, say, Maharashtra or Karnataka. The old-regime professional-tax deduction is simply not relevant here because there is no professional tax to pay.

Delhi does not levy professional tax, so there is no PTRC/PTEC and no professional-tax deduction or remittance for a Delhi business. (No professional-tax statute in force in the NCT of Delhi (professional tax is a state levy under Constitution Article 276; Delhi does not impose it))

Stamp duty and the women-buyer rate

Stamp duty on property in Delhi is broadly 6% for a male buyer and a reduced 4% where the property is registered in a woman's name (with 5% for joint male-female ownership), plus a registration fee, a notable and long-standing women-buyer concession. Stamp duty also applies to business documents such as lease agreements. Rates are set by the administration and revised periodically, so verify the current figures against the Delhi Revenue Department before a property or lease transaction.

Delhi property stamp duty is broadly 6% (male) / 4% (female) / 5% (joint), plus a registration fee; verify current rates against the Delhi Revenue Department. (Indian Stamp Act as applicable in Delhi + notifications; verify current rates against the Delhi Revenue Department)

Worked example

Pooja — New Delhi, DL

services-business owner buying a property in her own name (2026-27)

Pooja runs a small services business in Delhi with employees, and buys an apartment registered in her sole name.

Because Delhi does not levy professional tax, she has no PTRC or PTEC, deducts no professional tax from her staff, and pays none herself, one fewer compliance than a business in a professional-tax state. On the apartment, registering it in her sole name, she pays stamp duty at the reduced women's rate of broadly 4% (versus 6% for a male buyer) plus the registration fee, after confirming the current figures with the Delhi Revenue Department.