Professional Tax Registration is a legal requirement for individuals and entities engaged in various professions, trades, or employment in India. It is levied by state governments and is applicable to a wide range of professionals, including salaried employees, self-employed individuals, and businesses operating in the state. The tax is imposed based on the income earned by the individual or the organization and varies from state to state, with different slabs and rates applicable.

The registration process typically involves submitting an application to the relevant state authority, along with necessary documentation such as identity proof, address proof, and details of the business or profession. Once registered, taxpayers must pay the professional tax regularly, usually on a monthly or annual basis, depending on state regulations.