Professional Tax Calculator

Calculate your monthly and annual Professional Tax (PT) deduction based on your state and gross salary — covers all major Indian states for FY 2025–26.

₹2,500Max Annual PT
21 StatesLevy PT in India
Sec 16(iii)IT Deduction
State TaxNot Central Govt

Professional Tax Calculator

Select your state and enter gross monthly salary to get your PT deduction

State / Union Territory
— Select State —MaharashtraKarnatakaWest BengalAndhra PradeshTelanganaGujaratMadhya PradeshTamil NaduKeralaAssamOdishaManipurMeghalayaSikkimTripuraHimachal PradeshChhattisgarhPunjabDelhiHaryanaUttar PradeshRajasthan
Delhi, Haryana, UP, Rajasthan & Punjab do not levy Professional Tax
Gross Monthly Salary (₹)

Enter your total gross salary before any deductions
Gender
MaleFemale
Some states (e.g. MP, TN) exempt women from PT
Employment Type
Salaried EmployeeSelf-Employed / Professional
⚡ Calculate Professional Tax

📊 Professional Tax Breakdown
State Selected—
Gross Monthly Salary—
Applicable Slab—
🏛️ Monthly Professional Tax
—
📅 Annual Professional Tax
—
Income Tax Saving (Sec 16(iii)) @ 30% slab—
Income Tax Saving (Sec 16(iii)) @ 20% slab—
💼 Net Effective Annual Cost of PT
—

Compare your tax liability under both regimes and find out which saves you more.

Calculate Income Tax →

State-wise PT Slab Rates 2026

Click on your state to see the complete Professional Tax slab structure

📋Professional Tax Slabs – All Major States

Maharashtra
Karnataka
West Bengal
Andhra Pradesh
Telangana
Gujarat
Madhya Pradesh
Tamil Nadu
Kerala
Odisha

Note: Maharashtra levies ₹300 in the month of February and ₹200 in all other months for salaries above ₹10,000 — totalling ₹2,500 annually. Women earning up to ₹10,000/month are exempt.

Note: Karnataka revised its Professional Tax threshold to ₹25,000/month. The annual cap is ₹2,400 (not ₹2,500) since it applies uniformly across all 12 months at ₹200.

Note: West Bengal has one of the most granular PT slab structures among all states.

Note: Andhra Pradesh PT is deducted monthly by the employer and deposited with the state government.

Note: Telangana follows the same PT slab structure as Andhra Pradesh post-bifurcation.

Note: Gujarat has a lower entry threshold, meaning even lower-salaried workers are covered under PT starting ₹6,000/month.

Note: Madhya Pradesh exempts women from Professional Tax — female employees pay ₹0 regardless of salary level.

Note: Tamil Nadu levies PT on a half-yearly basis (April–September and October–March). The slab is based on total salary earned in that 6-month period. Women are exempt from Professional Tax in Tamil Nadu.

Note: Kerala levies PT on a half-yearly basis. The slab is based on monthly salary but deduction happens twice a year. Kerala’s maximum PT is ₹1,500/year — below the national cap of ₹2,500.

Note: Odisha’s Professional Tax structure mirrors Madhya Pradesh’s slabs with slightly different thresholds.

🚫States / UTs That Do NOT Levy Professional Tax

No PT

Northern States

Delhi  Haryana  Punjab  Uttar Pradesh  Rajasthan  Uttarakhand

No PT

Other States / UTs

Jammu & Kashmir  Himachal Pradesh  Bihar  Goa  All UTs

Note: Bihar used to levy Professional Tax but abolished it. Goa and most Union Territories (Chandigarh, Puducherry excepted) do not levy PT. Employees working in these states pay ₹0 Professional Tax regardless of their salary level.

💡What is Professional Tax?

Definition

State-Levied Tax

Professional Tax is a direct tax levied by state governments on income earned from employment, profession, trade or calling. It is NOT a Central Government tax and varies from state to state.

Constitution

Article 276

Professional Tax is authorised under Article 276 of the Indian Constitution, which allows state legislatures to levy taxes on professions, trades and callings. The maximum limit is ₹2,500 per year as set by Parliament.

Deduction

Section 16(iii) – IT Act

The entire Professional Tax paid is fully deductible from gross salary under Section 16(iii) of the Income Tax Act, 1961 — reducing your taxable income by the PT amount each year.

Employer

Employer’s Duty

Employers must deduct PT from employee salary and deposit it with the state government within the prescribed due date. Employer registration and employee enrolment are mandatory in PT-levying states.

Self-Employed

For Professionals

Doctors, lawyers, CAs, architects and other self-employed professionals must self-register and pay PT directly to the state. Slabs for self-employed may differ from salaried employees in some states.

Penalty

Non-Compliance

Non-deduction or non-payment of PT attracts interest and penalties under respective state PT Acts. Penalties range from ₹500 to ₹5,000 depending on the state and duration of default.

🧮How Professional Tax is Calculated

1

Identify your state – Check whether your state levies Professional Tax. 21 states currently levy PT; others are exempt.

2

Determine gross monthly salary – PT is calculated on gross salary (Basic + DA + HRA + all allowances) before any deductions like PF or TDS.

3

Find applicable slab – Match your monthly gross salary to your state’s PT slab table. The slab directly gives the monthly PT amount.

4

Check for exemptions – Some states exempt women (MP, TN), senior citizens, persons with disability, and employees below a minimum salary threshold.

5

Employer deducts and deposits – For salaried employees, the employer deducts PT from the monthly salary and deposits it with the state treasury, usually by the 15th of the following month.

6

Claim deduction in ITR – When filing your Income Tax Return, enter the annual PT paid under Section 16(iii). This reduces your taxable salary income directly, saving tax at your applicable slab rate.

🔗Official State PT Portals

Professional Tax is governed by each state’s own legislation. For official registration, payment and returns, visit the commercial taxes or revenue department portal of your state. For example, Maharashtra PT is managed by the Maharashtra GST Department – mahavat.gov.in. Karnataka PT is administered via the Karnataka PT Portal – pt.kar.nic.in.

Self-employed professionals and businesses must obtain a PT Enrolment Certificate (PTEC), while employers must hold a PT Registration Certificate (PTRC) to deduct and remit PT on behalf of employees.

How to Use a Professional Tax Calculator Safely

Professional Tax is state-driven, so a good calculation starts with location, payroll period and the state rule actually in force.

1. Identify the taxing state before you look at a slab

Professional Tax is not a uniform Central Government deduction. The first question is therefore not “what is my salary?” but “which state law is my employer applying for this payroll?” Employees who transfer, work across state lines, are deputed, or move between establishments can see different treatment. A payroll code may also change when the work location changes. The state selector on this page should be treated as a quick reference, not as proof that a particular state slab is still current.

If your pay slip shows PT, record the exact monthly amount and state/work location. If it shows zero, do not add PT merely because another state uses it. For overall salary reconciliation, compare the deduction with the Salary Slip Format and Gross vs Net Salary guide.

2. State slabs can change — preserve the payroll period

Professional Tax tables can use monthly, half-yearly, annual or special-month collections, and thresholds can change through state legislation or notifications. That makes the payroll period important. A ₹200 deduction in one month and ₹300 in another month is not automatically an error; some states collect a higher amount in a specified month so the annual total reaches the prescribed schedule. Conversely, copying one month’s deduction across all twelve months can overstate annual PT.

When auditing historical salary, keep the financial year and month with each entry. The calculator’s annual total is best used as a planning summary after the monthly state rule has been confirmed. For income-tax planning, feed the verified annual figure into the Income Tax Calculator rather than assuming a generic national amount.

3. Know what remuneration base the state uses

The page asks for salary because PT commonly depends on remuneration, but the legal definition can differ by state. Basic Pay, DA, HRA, bonus, arrears, commissions, leave salary and other components may not always be treated identically. When an employee receives a large arrear or one-time payment, the payroll system may apply the slab according to the state rule for that period rather than simply multiplying a normal monthly figure.

For Central Government or structured-pay employees, rebuild the gross salary first with the Salary Break-up Calculator. If the question is specifically about HRA tax treatment, use the HRA Tax Exemption Calculator. Professional Tax should remain a separate state-payroll deduction in the audit trail.

4. Exemptions need current state verification

Some state systems may provide exemptions or special treatment based on disability, age, gender, military/service category, income threshold, profession, establishment type or other conditions. These should never be inferred from an old national summary. Record the exemption category claimed by payroll and retain the supporting certificate or declaration if one is required. If the calculator produces PT but the pay slip shows zero, an exemption is one of several possible explanations, but it is not the only one.

Similarly, a state may not levy PT at all, or a particular person may not fall within the relevant class. The safest workflow is: state → applicable period → employee category → remuneration base → slab → exemption → amount actually deducted.

5. Employee, employer and self-employed workflows are different

For salaried staff, PT is commonly handled through payroll and appears as a deduction. For an employer, registration, deduction, deposit and return obligations can be separate compliance tasks. Self-employed professionals may fall under enrolment rules rather than an employee payroll table. This page focuses on the amount-side estimate for an individual; it is not a registration or return-filing engine.

If you are checking only take-home pay, use the calculator output as one deduction line and then add NPS, tax, health-scheme and other recoveries separately. The Understanding Salary Slip guide helps avoid double-counting deductions when a payroll statement already includes them.

6. Professional Tax audit checklist

For each month, save six items: state/work location, gross/remuneration base, slab used, exemption if any, PT deducted, and year-to-date PT. If the deduction changes unexpectedly, first check whether there was a transfer, salary revision, bonus/arrear, special collection month or slab update. If there is a mismatch, use the pay slip and state payroll rule for the relevant period as the source of truth rather than a generic internet table.

For government employees, a promotion or DA revision can change gross salary without necessarily changing PT if the employee already sits in the top state slab. A lower-paid employee may cross a threshold after an increment. The Annual Increment Calculator, DA Arrears Calculator and Pay Revision Arrears Calculator help identify the month in which the salary base changed.

🔗 Related PayBandCalc tools

For a complete payroll check, combine this page with the Pay Matrix Calculator, DA Calculator, HRA Calculator, Transport Allowance Calculator, Salary Slip Format, Understanding Salary Slip, Income Tax Calculator, NPS Calculator, and Retirement Benefits Calculator.

Worked Professional Tax examples without hard-coding a state rule

Example A — salary stays in the same slab: An employee receives a DA increase but remains in the same PT slab. Gross salary rises, yet the PT deduction may remain unchanged. This is why a salary hike does not automatically mean a higher PT every month.

Example B — salary crosses a threshold: An annual increment raises the remuneration base above the next state threshold. The PT amount can change from the effective month if the state schedule works that way. Record the month of the increment and compare the payroll deduction with the state schedule for that period.

Example C — transfer: An employee moves from a non-PT location to a PT-levying state. The first PT deduction can begin only after payroll switches the employee to the new state establishment and the applicable rule. The reverse can also occur when moving out of a PT state. Location is therefore a payroll fact, not a permanent personal tax attribute.

Example D — arrears: A pay revision creates several months of arrears. Do not assume that the arrear lump sum itself should be treated as one ordinary monthly salary for PT. State law and payroll instructions determine whether and how arrears affect PT. Keep the regular monthly PT and any arrear-related adjustment separately identifiable.

Example E — exemption: The calculator returns a positive amount but payroll deducts zero. Check for a statutory exemption, establishment coverage, employee category, age/disability certificate, salary definition or state-specific threshold before concluding that payroll is wrong.

Professional Tax versus other salary deductions

Professional Tax should not be confused with income-tax TDS, provident fund/NPS, health-scheme contributions, labour welfare fund or local professional registration fees. PT is generally a state payroll levy or enrolment obligation; income-tax TDS is a separate Central tax mechanism. If you are estimating take-home pay, list each deduction on a separate line. This prevents double-counting and makes it easier to explain a difference between gross and net salary.

For a government employee, one practical sequence is: verify Basic Pay in the Pay Matrix Calculator, calculate DA/HRA/TA, build gross salary, apply the state PT estimate, then use the Income Tax Calculator for the separate tax estimate. Finally compare the result with the actual pay slip.

When to distrust an old PT table

A table deserves re-verification when the financial year has changed, the state has amended its legislation, a special collection month appears, payroll has moved to a new portal, exemption categories have changed, or the employee’s work location has changed. A calculator can remain mathematically correct while the underlying slab data becomes stale. For that reason, this page is designed as an estimate and audit aid rather than a filing authority.

If you are preparing a payroll return or making a compliance decision, use the current state legislation/notification and the employer’s registered jurisdiction. If you are only checking an employee pay slip, the most useful evidence is the state/work location, salary base, deduction shown, and year-to-date total.

Year-end PT reconciliation

At the end of the financial year, total the Professional Tax actually deducted month by month rather than multiplying the latest monthly deduction by twelve. Special collection months, mid-year salary changes, transfers and exemptions can make the annual total uneven. Compare the month-wise total with the year-to-date figure on payroll records and with any amount used in the employee’s tax computation. If a correction is posted in a later month, retain both the original deduction and the adjustment so the audit trail remains clear.

For employees whose salary changes after a promotion, pay revision or DA increase, save the effective-date order with the first pay slip showing the revised PT. The Pay Revision Arrears Calculator and Total Arrears Calculator can help isolate the salary revision period, while this PT page should be used only for the state deduction layer. That separation makes it easier to identify whether a mismatch comes from gross salary, the state slab, or payroll implementation.

Final PT check

Before using the result, confirm the employee name, work state, payroll month, salary base, exemption status, and year-to-date deduction. If any one of these differs from the pay slip, treat the calculator output as provisional and reconcile the difference before using it in a tax or payroll decision.

Frequently Asked Questions

Common queries about Professional Tax for salaried employees and self-employed professionals in India

What is the maximum Professional Tax in India?▾
The maximum Professional Tax any individual can be charged in India is ₹2,500 per year, as set by Article 276 of the Indian Constitution. No state government can levy PT exceeding this limit. Some states like Kerala (₹1,500/year) and Tamil Nadu (₹2,190/year) have lower annual maximums than ₹2,500.
Is Professional Tax applicable in Delhi?▾
No. Delhi does not levy Professional Tax. Similarly, states like Haryana, Punjab, Uttar Pradesh, Rajasthan, Bihar, and most Union Territories do not impose PT. Employees working in these states pay zero Professional Tax regardless of their salary level.
Is Professional Tax deductible from income tax?▾
Professional Tax treatment in the salary computation and the income-tax return should be checked against the tax regime and law applicable to the relevant financial year. The calculator records PT as a payroll deduction; it should not be used as a substitute for current tax-return rules. For the broader tax calculation, use the Income Tax Calculator and verify the current treatment before filing.
Who is responsible for deducting Professional Tax – employee or employer?▾
For salaried employees, the employer is responsible for deducting PT from the employee’s salary each month and depositing it with the state government. The employer needs a PT Registration Certificate (PTRC) for this. Self-employed professionals and business owners must self-register, obtain a PT Enrolment Certificate (PTEC), and pay PT directly.
Are women exempt from Professional Tax in India?▾
Gender-based, age-based, disability-based and other Professional Tax exemptions are state-specific and can change. Do not assume an exemption from a national list. Select the state, review the calculator result as an estimate, and confirm the current state notification or payroll rule before relying on it.
Is Professional Tax calculated on basic salary or gross salary?▾
The salary or remuneration base used for Professional Tax is defined by the applicable state law and payroll rules. It may not be identical across states. Use the gross-salary input as the calculator’s planning basis, then confirm the state definition if an allowance, bonus, arrear or perquisite changes the slab.
What is the difference between PTRC and PTEC?▾
PTRC (Professional Tax Registration Certificate) is obtained by employers who deduct PT from employees’ salaries. PTEC (Professional Tax Enrolment Certificate) is for self-employed individuals, professionals (doctors, lawyers, CAs, etc.) and businesses who pay PT on their own income. An employer who is also a self-employed professional may need to hold both PTRC and PTEC simultaneously.
When is Professional Tax deducted – monthly or annually?▾
Most states (Maharashtra, Karnataka, Gujarat, West Bengal, AP, Telangana, etc.) deduct PT on a monthly basis from the employee’s salary. However, some states like Tamil Nadu and Kerala levy PT on a half-yearly basis (April–September and October–March). In all cases, the employer deposits the collected PT with the state government within the prescribed period, typically the 15th or last day of the following month.
What are the penalties for not paying Professional Tax?▾
Penalties vary by state but are generally severe. In Maharashtra, failure to deduct or deposit PT attracts a penalty of 10% of the unpaid amount per month plus interest at 1.25% per month. In Karnataka, a penalty of ₹250 per day may be levied for non-filing. Employers who fail to register for PTRC may face fines of ₹1,000 to ₹5,000 depending on the state. Consistent non-compliance can lead to prosecution.
Does Professional Tax apply to NPS / government employees?▾
Yes. Professional Tax applies to all salaried individuals — whether employed by private companies, public sector enterprises, or government — in states where PT is levied. Central Government employees posted in PT-levying states are also liable to pay PT. The PT is deducted from their salary and remitted by their employer (PAO/DDO) to the state government.