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📊 Deduction Breakdown
Select a state and enter your salary to calculate Professional Tax.
📄 Applicable State Slabs
How to Use the Professional Tax Calculator
1
Select State
Choose the state of employment. Slabs and rules vary significantly across regions.
2
Enter Salary
Input your total monthly gross salary. Do not subtract any deductions or PF contributions.
3
Conditional Rules
If applicable, select Gender (Maharashtra) or enter Age (Karnataka) to apply exemptions.
4
Get Breakdown
Click calculate to view monthly, February-adjusted, and annual PT amounts instantly.
Worked Examples of Professional Tax Calculation
Example 1: Maharashtra (Male, Gross Salary ₹35,000/month)
Under Maharashtra rules, a male earning above ₹10,000/month falls into the top slab. The regular monthly deduction is ₹200. However, to stay within the annual constitutional limit of ₹2,500, a higher amount of ₹300 is deducted in February. Hence:
- Deduction for 11 months: 11 × ₹200 = ₹2,200
- Deduction for February: ₹300
- Total Annual PT: ₹2,200 + ₹300 = ₹2,500
Example 2: Tamil Nadu (Gross Salary ₹40,000/month)
Tamil Nadu levies Professional Tax half-yearly. Slabs are applied to the total gross salary earned in a 6-month period (April-September and October-March):
- Half-yearly salary: ₹40,000 × 6 = ₹2,40,000
- Applicable slab: Above ₹75,000 (Half-yearly tax = ₹1,250)
- Total Annual PT: ₹1,250 × 2 = ₹2,500
- Average Monthly equivalent: ₹208.33
Example 3: Karnataka (Senior Citizen aged 66, Gross Salary ₹50,000/month)
Although Karnataka levies a flat monthly PT of ₹200 on salaries above ₹25,000, it provides a full exemption for senior citizens aged 65 and above. Since the employee is 66 years old:
- Monthly PT: ₹0 (Nil due to age exemption)
State-wise Professional Tax Slabs Summary 2026
| State | Frequency | Exemption Limit (₹) | Maximum PT (₹/month) | Annual Limit (₹) |
|---|---|---|---|---|
| Andhra Pradesh | Monthly | Up to ₹15,000 | ₹200 | ₹2,500 |
| Assam | Monthly | Up to ₹10,000 | ₹208 | ₹2,500 |
| Bihar | Monthly | Up to ₹25,000 | ₹208.33 | ₹2,500 |
| Gujarat | Monthly | Up to ₹12,000 | ₹200 | ₹2,400 |
| Jharkhand | Monthly | Up to ₹25,000 | ₹208 | ₹2,500 |
| Karnataka | Monthly | Up to ₹24,999 | ₹200 | ₹2,400 |
| Kerala | Half-yearly | Up to ₹11,999 (HY) | ₹1,250 (HY) | ₹2,500 |
| Madhya Pradesh | Monthly | Up to ₹18,750 | ₹208 (Feb ₹212) | ₹2,500 |
| Maharashtra | Monthly | Up to ₹7,500 (Male) / ₹25,000 (Female) | ₹200 (Feb ₹300) | ₹2,500 |
| Manipur | Monthly | Up to ₹4,250 | ₹208 | ₹2,500 |
| Meghalaya | Monthly | Up to ₹4,166 | ₹208 | ₹2,500 |
| Mizoram | Monthly | Up to ₹5,000 | ₹208 | ₹2,500 |
| Nagaland | Monthly | Up to ₹4,000 | ₹208 | ₹2,500 |
| Odisha | Monthly | Up to ₹13,304 | ₹200 (Feb ₹300) | ₹2,500 |
| Puducherry | Monthly | Up to ₹16,666 | ₹208.33 | ₹2,500 |
| Punjab | Monthly | Up to ₹24,999 | ₹200 | ₹2,400 |
| Sikkim | Monthly | Up to ₹20,000 | ₹200 | ₹2,500 |
| Tamil Nadu | Half-yearly | Up to ₹21,000 (HY) | ₹1,250 (HY) | ₹2,500 |
| Telangana | Monthly | Up to ₹15,000 | ₹200 | ₹2,500 |
| Tripura | Monthly | Up to ₹7,500 | ₹208 | ₹2,496 |
| West Bengal | Monthly | Up to ₹10,000 | ₹200 | ₹2,496 |
States and UTs with NO Professional Tax: Delhi, Haryana, Uttar Pradesh, Rajasthan, Chhattisgarh, Uttarakhand, Himachal Pradesh, Arunachal Pradesh, Goa, Jammu & Kashmir, Ladakh, Chandigarh, Lakshadweep, Andaman & Nicobar, Dadra & Nagar Haveli, and Daman & Diu.
Frequently Asked Questions
What is Professional Tax (PT)?
Professional Tax is a state-level tax levied on income earned by way of profession, trade, calling, or employment. It is deducted monthly from an employee's salary by the employer and deposited with the state government. Self-employed individuals must pay it directly to the commercial tax department.
Which states levy Professional Tax in India?
Currently, 21 states and Union Territories levy Professional Tax in India. This includes Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat, Telangana, Andhra Pradesh, Kerala, Madhya Pradesh, Bihar, Jharkhand, Odisha, Punjab, Assam, Meghalaya, Manipur, Mizoram, Nagaland, Tripura, Sikkim, and Puducherry.
What is the maximum Professional Tax that can be levied?
According to Article 276 of the Indian Constitution, the maximum amount of Professional Tax that can be levied on any individual in a single financial year is capped at ₹2,500. No state can charge more than this ceiling.
Who is responsible for deducting Professional Tax?
For salaried employees, the employer is legally obligated to deduct the applicable Professional Tax from the employee's gross monthly salary and remit it to the state government. For self-employed professionals, it is their personal responsibility to register and make the payments directly.
Are there any exemptions from Professional Tax?
Exemptions depend on the state. Common exemptions include: parents or guardians of mentally challenged children, senior citizens (e.g., age 65+ in Karnataka), women earning below a certain limit (e.g., up to ₹25,000/month in Maharashtra), members of the armed forces, and physically disabled individuals. Use our calculator to check if you fall under these exemptions.
Why does Maharashtra deduct ₹300 in February?
Maharashtra deducts a higher amount (₹300) in February instead of the regular ₹200 to reach the maximum annual statutory limit of ₹2,500 (₹200 × 11 months + ₹300 in February = ₹2,500). Similar adjustments are made in Madhya Pradesh and Odisha to align with the constitutional ceiling.
How is PT calculated in half-yearly states like Tamil Nadu and Kerala?
In Tamil Nadu and Kerala, PT is calculated on half-yearly gross income (6 months of salary combined) and collected twice a year (once for April-September and once for October-March). Slabs are defined by half-yearly income ranges. The monthly equivalent displayed in the calculator is for payroll planning purposes.
Is Professional Tax deductible under Income Tax?
Yes, Professional Tax paid during the financial year is fully deductible from your taxable gross salary under Section 16(iii) of the Income Tax Act, 1961. This reduction lowers your taxable salary income and corresponding income tax liability.