Professional Tax Calculator
Estimate the monthly professional tax (PT) deducted from your salary and the total you can expect to pay over the year. Professional tax is set by each state government individually, so this calculator uses the specific slab for the state you select — including states that don't levy it at all.
Fill in the form and select "Calculate" to see your results here.
What is Professional Tax?
Professional tax is a direct tax levied by state governments in India on individuals who earn income through employment, a trade, a profession or a calling. Despite the name, it isn't limited to "professionals" — it applies broadly to salaried employees, freelancers, business owners and practicing professionals alike. For salaried employees, the employer deducts professional tax from monthly salary and deposits it with the state government, so it appears as a small, largely unnoticed line item on every payslip.
Because professional tax is a state subject under the Constitution, there is no single national rate. Each state that chooses to levy it sets its own income slabs, its own rates, and its own collection rules — which is why the deduction on a payslip in Mumbai looks nothing like the deduction on a payslip in Kolkata, and why employees in some states see no deduction for this at all.
How to use this calculator
- Select your state from the dropdown. States with no professional tax, and an "Other state / UT" option, are included for completeness.
- If you selected Maharashtra, also choose your gender — Maharashtra applies a higher exemption limit for women.
- Enter your monthly gross salary.
- Select "Calculate Professional Tax" to see the monthly deduction and the estimated annual total.
State-wise professional tax slabs
The table below summarizes the monthly-salary slabs used by this calculator, verified against each state's professional tax rules as of FY 2025-26. Where a state charges a slightly higher amount in one month to reach its annual cap, that month's figure is shown in brackets.
| State | Monthly salary | Monthly PT |
|---|---|---|
| Maharashtra (men) | Up to ₹7,500 | ₹0 |
| Maharashtra (men) | ₹7,501 – ₹10,000 | ₹175 |
| Maharashtra (men) | Above ₹10,000 | ₹200 (₹300 in Feb) |
| Maharashtra (women) | Up to ₹25,000 | ₹0 |
| Maharashtra (women) | Above ₹25,000 | ₹200 (₹300 in Feb) |
| Karnataka | Up to ₹24,999 | ₹0 |
| Karnataka | ₹25,000 and above | ₹200 (₹300 in Feb) |
| West Bengal | Up to ₹10,000 | ₹0 |
| West Bengal | ₹10,001 – ₹15,000 | ₹110 |
| West Bengal | ₹15,001 – ₹25,000 | ₹130 |
| West Bengal | ₹25,001 – ₹40,000 | ₹150 |
| West Bengal | Above ₹40,000 | ₹200 |
| Andhra Pradesh & Telangana | Up to ₹15,000 | ₹0 |
| Andhra Pradesh & Telangana | ₹15,001 – ₹20,000 | ₹150 |
| Andhra Pradesh & Telangana | Above ₹20,000 | ₹200 |
| Gujarat | Up to ₹12,000 | ₹0 |
| Gujarat | Above ₹12,000 | ₹200 |
| Madhya Pradesh | Up to ₹18,750 | ₹0 |
| Madhya Pradesh | ₹18,751 – ₹25,000 | ₹125 |
| Madhya Pradesh | ₹25,001 – ₹33,333 | ₹166 (₹174 in 12th month) |
| Madhya Pradesh | Above ₹33,333 | ₹208 (₹212 in 12th month) |
| Delhi, Haryana, Punjab, Rajasthan, Uttar Pradesh, Uttarakhand | Any | ₹0 (not levied) |
Tamil Nadu is a special case: professional tax there is collected half-yearly by municipal and corporation bodies rather than monthly by the state, and rates can vary between jurisdictions. The slabs below are the Greater Chennai Corporation rates, used as a representative example, applied to a half-yearly average income (this calculator estimates that as your monthly salary × 6).
| Half-yearly average income | Half-yearly PT |
|---|---|
| Up to ₹21,000 | ₹0 |
| ₹21,001 – ₹30,000 | ₹100 |
| ₹30,001 – ₹45,000 | ₹235 |
| ₹45,001 – ₹60,000 | ₹510 |
| ₹60,001 – ₹75,000 | ₹760 |
| Above ₹75,000 | ₹1,250 |
Formula
Maharashtra, Karnataka and Madhya Pradesh charge a slightly higher amount in one month of the year so the annual total lands exactly on the state's cap, rather than charging the same flat amount for all twelve months. See the editorial policy for how calculation methods on this site are verified.
Example
Take a male employee in Maharashtra earning ₹15,000 a month. That falls in the "above ₹10,000" bracket, which charges ₹200 a month, except in February when it charges ₹300. Over the year: ₹200 × 11 months = ₹2,200, plus ₹300 in February = ₹2,500 for the year — exactly Maharashtra's annual cap, and the constitutional maximum under Article 276. Selecting "Maharashtra", "Male" and a monthly salary of ₹15,000 in the calculator above reproduces this result.
Factors that affect the result
- State of employment. Professional tax is charged by the state where you're employed, not where you live. Six states — Delhi, Haryana, Punjab, Rajasthan, Uttar Pradesh and Uttarakhand — currently don't levy it at all.
- Gender, in Maharashtra. Maharashtra exempts women earning up to ₹25,000 a month, compared to just ₹7,500 a month for men — a gap widened by the Maharashtra Professional Tax Amendment Act, 2023, which raised the earlier ₹10,000 threshold for women.
- The ₹2,500 constitutional cap. Article 276 of the Constitution limits professional tax to ₹2,500 per person per year in any state. States design their slabs, including the one higher month, to land on or under this ceiling.
- Local variation in Tamil Nadu. Tamil Nadu delegates professional tax collection to municipal and corporation bodies, so the exact half-yearly rate can differ from the Greater Chennai Corporation figures used here.
- Deductibility depends on your tax regime. Professional tax paid is deductible from gross salary under Section 16(iii) of the Income Tax Act, but only if you file under the old tax regime. The Taxable Income Calculator accounts for this deduction when working out what you actually owe tax on.
Frequently Asked Questions
Professional tax is a small tax levied by state governments in India on income earned through employment, a trade, a profession, or a calling. Salaried employees usually don't pay it directly — their employer deducts it from monthly salary and deposits it with the state, similar to TDS. Self-employed professionals and business owners typically pay it directly under their state's professional tax scheme.
Professional tax falls under the State List of the Constitution, so each state legislature (not the central government) decides whether to levy it, and sets its own income slabs and rates. Tamil Nadu goes a step further and lets individual municipal and corporation bodies set collection details. This is why the tax can look completely different depending on where you're employed — and why six states currently don't levy it at all.
Yes. Under Section 16(iii) of the Income Tax Act, professional tax actually paid during the year is deductible from gross salary while computing taxable income. However, this deduction is available only if you file under the old tax regime — the new tax regime does not allow it.
Article 276 of the Constitution caps professional tax at ₹2,500 per person per year, no matter which state levies it or how high that person's income is. States with a slab-based structure design their brackets so the top bracket reaches this ₹2,500 ceiling, often by charging a slightly higher amount in one month of the year.
No. As of now, Delhi, Haryana, Punjab, Rajasthan, Uttar Pradesh and Uttarakhand do not levy professional tax on salaried employees. Most other states and union territories do, each with its own slabs and rates, as covered by this calculator.
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Tax calculations are estimates based on the information entered and the state slabs verified for FY 2025-26. Professional tax rules can change, local bodies in some states may apply different rates, and this is not a substitute for professional tax advice. See our full disclaimer.