This professional tax calculator works out the exact PT deducted from your salary in every Indian state that levies it, using each state's own slab schedule. Pick your state, enter your monthly gross salary, and see the amount per deduction, the month by month schedule and the yearly total. Professional Tax is one deduction among several, so for the full payslip picture use the in-hand salary calculator, and for the tax layer on its own use the income tax calculator. Nothing you type leaves your browser.
| Income Band | Rate | Yearly Total |
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| Period | Deducted |
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| Component | Amount |
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A professional tax calculator answers a question your payslip states but never explains: why a small, oddly specific amount leaves your salary every month, and why a colleague doing the same job in another city loses a different amount or nothing at all. Professional Tax is levied by state governments, not by the centre, so there is no national slab to look up. Twenty two states and union territories charge it and fourteen do not. This page carries each jurisdiction's own schedule, so you pick your state, type your monthly gross salary, and get the figure your employer is actually deducting.
The detail is where most tools go wrong, and where this one is deliberately fussy. Three states read the band off half yearly income rather than monthly salary. Five set a single yearly figure. Maharashtra and Karnataka deduct an extra hundred rupees in February, Odisha and Madhya Pradesh do the same in March, and payroll software that misses this comes up short over the year. Maharashtra alone exempts women up to a far higher salary than men. All of that is built into the schedule below rather than glossed over. Professional Tax is only one line of your deductions, so once you know it, the in-hand salary calculator and the take-home salary calculator put it alongside provident fund and income tax, and everything here sits inside the wider set of salary calculators for India.
One salary figure and one dropdown. The slab table, the month by month schedule and the yearly total appear without a page reload.
Jump back to the professional tax calculator and run your own salary.
The same monthly gross salary, three different states, three completely different deduction patterns. Every figure below was produced by the calculator on this page, not written by hand.
| Step | Maharashtra | Karnataka | Tamil Nadu |
|---|---|---|---|
| Monthly gross salary | 45,000 | 45,000 | 45,000 |
| Figure the band is read off | 45,000 monthly | 45,000 monthly | 2,70,000 half yearly |
| Band that applies | Above ₹10,000 | ₹25,000 and above | Above ₹75,000 |
| Deducted each ordinary month | 200 | 200 | 0 |
| February adjustment | 300 | 300 | Not applicable |
| Deducted each half year | Not applicable | Not applicable | 1,250 |
| Number of deductions a year | 12 | 12 | 2 |
| Professional Tax for the year | 2,500 | 2,500 | 2,500 |
| Average monthly cost | 208 | 208 | 208 |
| Share of annual salary | 0.46% | 0.46% | 0.46% |
| Annual salary after PT | 5,37,500 | 5,37,500 | 5,37,500 |
Three states, three routes, one destination. At ₹45,000 a month all three land on ₹2,500 for the year, because that is the constitutional ceiling and every state's top band is built to reach it or stop just below. What differs is the rhythm: Maharashtra and Karnataka take a little every month with a hundred rupees extra in February, while Tamil Nadu takes nothing for five months and then ₹1,250 in one go, twice a year. Drop the salary and the three separate immediately. At ₹18,000 a month Maharashtra still charges the full ₹2,500 while Karnataka charges nothing at all, because Karnataka's exemption threshold now sits at ₹25,000 and Maharashtra's at ₹10,000. That single gap is the largest state to state difference in Indian Professional Tax, and it is worth knowing before you compare two offers. To see this deduction beside the larger ones, run the same salary through the in-hand salary calculator, see how the gross figure itself is assembled with the salary breakup calculator, or check the income tax layer on its own with the post-tax salary calculator.
Professional Tax is the deduction people notice last and understand least. It is small, it is oddly precise, and unlike income tax it has no national rulebook you can look up. Article 276(2) of the Constitution permits state governments to tax income from employment, trade and profession, and caps that levy at ₹2,500 per person per year. Everything else, the bands, the thresholds, the rhythm of collection, is decided state by state. That is why the same salary loses ₹2,500 a year in Mumbai, nothing in Delhi, and ₹1,560 in Kolkata.
This tool is built for the person holding a payslip who wants to know whether the PT line on it is right, and for the person comparing two offers in two states who has realised the deduction is not the same in both. It carries the current schedule for all twenty two jurisdictions that levy the tax, and returns a clean zero for the fourteen that do not, rather than pretending the question does not apply.
What it is not is a payslip. Professional Tax usually costs less than ₹210 a month, which makes it far smaller than your provident fund contribution or your income tax. For the whole deduction stack, the take-home salary calculator and the in-hand salary calculator are the right pages, and the provident fund calculator handles the largest of the three.
The arithmetic itself is trivial: find your band, read the amount, multiply by the number of deductions in the year. The difficulty is entirely in step one, because states do not agree on which figure the band is read against. Getting that wrong is the single commonest error in Indian Professional Tax, and it is the reason two calculators can hand you two different answers for the same salary.
Once the basis is right, the rest follows. Take Karnataka on a salary of ₹45,000 a month. The basis is monthly, the band is ₹25,000 and above, the rate is ₹200 a month, and February carries ₹300 instead, so eleven months at ₹200 plus one at ₹300 gives ₹2,500 for the year. Take Tamil Nadu on the same ₹45,000. The basis is half yearly, so the figure is ₹2,70,000, which lands in the top band, and ₹1,250 is collected in each half, again ₹2,500. Same total, entirely different route, and the monthly payslip looks nothing alike.
The formula, written out, is short. Annual Professional Tax equals the band amount multiplied by the number of collections in the year, capped at ₹2,500. Everything difficult about it is deciding which band and how many collections, which is what the tool above does for you. Professional Tax sits alongside the other statutory deductions on your payslip, and the take-home salary calculator puts all of them in one place. State schedules are published by the states themselves, and the West Bengal rates used here can be checked against the Profession Tax portal of the Directorate of Commercial Taxes, Government of West Bengal before you rely on any calculator, including this one.
Every jurisdiction that levies the tax, the figure its band is read against, how often it collects, the salary below which nothing is charged, and the most it can cost you in a year. The exemption column uses each state's own basis, so Maharashtra's ₹7,500 is a monthly salary while Bihar's ₹3,00,000 is an annual income. Every row was produced by the engine on this page rather than typed from a reference chart.
| State or UT | Band Read Off | Collected | Exempt Up To | Most Per Year |
|---|---|---|---|---|
| Maharashtra (men) | Monthly salary | Monthly | 7,500 | 2,500 |
| Maharashtra (women) | Monthly salary | Monthly | 25,000 | 2,500 |
| Karnataka | Monthly salary | Monthly | 24,999 | 2,500 |
| West Bengal | Monthly salary | Monthly | 10,000 | 2,400 |
| Tamil Nadu | Half yearly income | Twice a year | 21,000 | 2,500 |
| Andhra Pradesh | Monthly salary | Monthly | 15,000 | 2,400 |
| Telangana | Monthly salary | Monthly | 15,000 | 2,400 |
| Gujarat | Monthly salary | Monthly | 12,000 | 2,400 |
| Kerala | Half yearly income | Twice a year | 11,999 | 2,500 |
| Madhya Pradesh | Annual income | Monthly | 2,25,000 | 2,500 |
| Odisha | Annual income | Monthly | 1,59,999 | 2,500 |
| Assam | Monthly salary | Monthly | 10,000 | 2,496 |
| Bihar | Annual income | Once a year | 3,00,000 | 2,500 |
| Jharkhand | Annual income | Once a year | 3,00,000 | 2,500 |
| Chhattisgarh | Annual income | Once a year | 40,000 | 2,400 |
| Punjab | Annual income | Monthly | 2,50,000 | 2,400 |
| Sikkim | Monthly salary | Monthly | 20,000 | 2,400 |
| Tripura | Monthly salary | Monthly | 7,500 | 2,496 |
| Meghalaya | Annual income | Once a year | 50,000 | 2,500 |
| Manipur | Annual income | Once a year | 50,000 | 2,500 |
| Mizoram | Monthly salary | Monthly | 5,000 | 2,496 |
| Nagaland | Monthly salary | Monthly | 4,000 | 2,496 |
| Puducherry | Half yearly income | Twice a year | 99,999 | 2,500 |
Fourteen states and union territories levy no Professional Tax at all: Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan, Himachal Pradesh, Goa, Arunachal Pradesh, Jammu and Kashmir, Ladakh, Chandigarh, Andaman and Nicobar Islands, Lakshadweep, and Dadra and Nagar Haveli and Daman and Diu. Two entries on the levying list are commonly reported wrongly. Gujarat does charge Professional Tax, ₹200 a month above ₹12,000, despite appearing on several published no-tax lists. Punjab charges ₹200 a month under a State Development Tax rather than a Professional Tax, which is why lists disagree about it, but it comes out of your salary in exactly the same way.
Maharashtra and Karnataka both deduct ₹200 a month in their top band, which over twelve months would come to ₹2,400. Both states want the full ₹2,500 the Constitution allows, so both charge ₹300 in February instead of ₹200. Eleven months at ₹200 plus one at ₹300 is exactly ₹2,500. It is a balancing figure, not a penalty, and it is the reason your February payslip looks a hundred rupees worse than every other month.
Two more states do the same thing in a different month. Odisha's top band charges ₹200 for eleven months and ₹300 in March. Madhya Pradesh charges ₹208 for eleven months and ₹212 in March. The month matters: payroll systems configured by copying Maharashtra's rule into an Odisha or Madhya Pradesh setup put the adjustment in the wrong month, and payroll that simply deducts the same amount all twelve months comes up short by ₹100 per employee per year.
The deduction schedule table in the calculator above shows all twelve months for whichever state you pick, with the adjusted month marked, so you can check your own payslip against it rather than taking anyone's word for which month carries the extra. If you are reconciling that against a monthly credit, the monthly salary calculator and the annual salary calculator convert between the two views.
Yes, and it is one of the few deductions that survived the New Regime intact. Professional Tax actually paid is deducted from salary income under Section 16(iii) of the Income Tax Act, which means it comes off before your taxable salary is worked out rather than being claimed afterwards. Most salary deductions people know, house rent allowance exemption, Section 80C, Section 80D, are Old Regime benefits only. Section 16(iii) is not.
The amount is small enough that nobody plans around it, but it is real. On the full ₹2,500 a year, someone in the 30 percent band saves ₹780 of income tax including cess, and someone in the 5 percent band saves ₹130. The deduction is for tax actually paid during the year, so if your employer deducted PT for only part of the year, only that part is deductible.
There is a wrinkle worth knowing. Section 16(iii) allows the deduction to the person on whom the tax is levied, which is you, even though your employer is the one who registers, deducts and remits it. If your employer pays your Professional Tax on your behalf without deducting it from salary, that payment is treated as a perquisite in your hands and then allowed as a deduction, so it washes out. To see how the deduction lands in your tax computation, run your salary through the income tax calculator or compare both systems with the old versus new tax regime calculator.
The short version before the detail: this is a slab engine built on published state schedules for salaried employees, not a reader of your payslip and not a compliance tool for your employer. Where it makes an assumption or stops short, it says so.
In Tamil Nadu, Professional Tax is collected by municipal corporations and panchayats under the Tamil Nadu Municipal Laws (Second Amendment) Act 1998, and each local body notifies its own schedule. This calculator uses the Greater Chennai Corporation schedule, which covers the largest employment base in the state and is the one most payroll teams apply. Kerala works the same way through its municipalities and panchayats. If you are employed outside Chennai, check your local body's notified rates, because they can differ from the ones used here.
Most states exempt certain categories of person regardless of salary, and the exemptions vary. Senior citizens above a stated age, members of the armed forces, persons with a permanent disability and parents of a child with a disability are exempt in several states, and the qualifying age and certification requirements differ from one state to the next. This tool computes the salary slab only. If you fall into an exempt category, your correct Professional Tax may be zero even where the table above shows an amount, and your employer's payroll team is the right place to establish that.
Professional Tax has two registrations. Employers hold a registration certificate to deduct and remit tax for their staff, which is what this page models. Self employed professionals, businesses and firms hold an enrolment certificate and pay their own tax, usually a flat annual figure per location rather than a salary slab, commonly ₹2,500. If you are a freelancer or run your own practice, the enrolment amount is what applies to you, and the freelance income calculator is the better starting point for the rest of your position.
Professional Tax amounts are whole rupees as notified, so there is no rounding in the slab itself. The average monthly cost shown in the summary table is the yearly total divided by twelve, which is a comparison figure rather than a prediction of any particular payslip. In Maharashtra the real monthly deduction is ₹200 for eleven months and ₹300 once, so the ₹208 average never appears on an actual payslip.
Professional Tax slabs are set by state legislatures and revised on no common calendar. Karnataka raised its exemption threshold from ₹15,000 to ₹25,000 with effect from April 2025 and lifted its annual total to ₹2,500 at the same time. The Greater Chennai Corporation revised three of its six bands with effect from the second half of 2024-25. This engine reflects the schedules currently in force, but your employer's payroll team applies the rate that binds you, and nothing on this page is tax advice.
The people who get the most from this page are the ones who noticed a deduction and could not find a straight answer about it. A Bengaluru employee on ₹20,000 a month who is still being charged Professional Tax under the old ₹15,000 threshold and wants to know whether payroll has updated its tables. A woman in Pune working out why her male colleague on the same salary loses ₹2,500 a year and she loses nothing. Someone who moved from Gurugram to Mumbai and suddenly has a new line on the payslip, because Haryana levies nothing and Maharashtra does. A Chennai employee wondering why nothing came out for five months and then ₹1,250 landed at once. An HR team setting up payroll in a second state and needing to know which month carries the balancing deduction, because Maharashtra says February and Odisha says March. If your question is about the whole payslip rather than this one line, the in-hand salary calculator is the honest next stop, people paid by invoice should start at the freelance income calculator since enrolment rather than salary slabs applies to them, and everything here sits inside the wider set of salary calculators for India.
Professional Tax is a state level tax on income earned from employment, trade or profession. It is permitted by Article 276(2) of the Constitution, which caps it at ₹2,500 per person per year. For salaried people it is deducted from gross salary by the employer, who is the party legally responsible for registering, deducting, remitting and filing returns. You do not pay it directly and you file nothing. Twenty two states and union territories levy it and fourteen levy nothing at all, so whether it applies to you depends entirely on where your salary is processed.
Twenty one states plus the union territory of Puducherry levy it: Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, Kerala, Madhya Pradesh, Odisha, Assam, Bihar, Jharkhand, Chhattisgarh, Punjab, Sikkim, Tripura, Meghalaya, Manipur, Mizoram and Nagaland. Fourteen do not, including Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan, Himachal Pradesh and Goa. Two are widely misreported. Gujarat does levy it, at ₹200 a month above ₹12,000, despite appearing on several published no tax lists. Punjab levies ₹200 a month under a State Development Tax rather than a Professional Tax, which is why lists disagree about it.
₹2,500 per person per year. Article 276(2) of the Constitution sets that ceiling and no state may charge more, however high your salary goes. The figure was last raised in 1988 and moving it would need a constitutional amendment rather than a state budget, which is why every state builds its top band to reach ₹2,500 or stop just below. Maharashtra, Karnataka, Tamil Nadu, Kerala, Madhya Pradesh, Odisha, Bihar, Jharkhand, Manipur, Meghalaya and Puducherry all reach it exactly. West Bengal, Andhra Pradesh, Telangana, Gujarat, Punjab, Sikkim and Chhattisgarh stop at ₹2,400, and Assam, Tripura, Mizoram and Nagaland at ₹2,496.
Three steps. First work out which figure your state reads the band against, because states do not agree: eleven use monthly gross salary, eight use annual income, and Tamil Nadu, Kerala and Puducherry use half yearly income, meaning monthly salary times six. Second find your band in that state’s schedule and read the amount. Third multiply by the number of collections in the year, which is twelve for monthly states, two for half yearly states and one where the state states a yearly figure. Getting the first step wrong is the commonest error in this area, and it is why two calculators can hand you two different answers for the same salary.
West Bengal has five bands, all read off monthly gross salary, with no February adjustment. Nothing up to ₹10,000 a month, ₹110 a month from ₹10,001 to ₹15,000, ₹130 from ₹15,001 to ₹25,000, ₹150 from ₹25,001 to ₹40,000, and ₹200 above ₹40,000. The top band comes to ₹2,400 a year, which stops short of the ₹2,500 constitutional ceiling. Employers deduct monthly, while enrolled individuals pay for the full year by the end of July.
Karnataka is now a two band schedule read off monthly gross salary. Nothing up to ₹24,999 a month, and ₹200 a month at ₹25,000 and above, with ₹300 charged in February instead of ₹200 so the year totals exactly ₹2,500. Both numbers changed recently: the Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Act 2025 raised the exemption threshold from ₹15,000 to ₹25,000 and lifted the annual total from ₹2,400 to ₹2,500, with effect from 1 April 2025. A lot of published tables and payroll software still carry the old ₹15,000 figure, so anyone earning between ₹15,001 and ₹24,999 in Karnataka should check their payslip.
Maharashtra is the only state with a separate threshold for women. Men pay nothing up to ₹7,500 a month, ₹175 a month from ₹7,501 to ₹10,000, and ₹200 a month above ₹10,000 with ₹300 in February, totalling ₹2,500 a year. Women pay nothing up to ₹25,000 a month and follow the same ₹200 schedule above that. The gap is worth real money: a woman earning ₹20,000 a month in Mumbai pays nothing where a man on the same salary pays the full ₹2,500 a year.
Tamil Nadu is the state people get wrong most often, for two reasons. The band is read off half yearly income rather than monthly salary, so a salary of ₹45,000 a month becomes ₹2,70,000 for the half year before you look anything up. And collection happens twice a year rather than monthly, so five payslips show nothing and then one shows the whole half yearly amount. The Greater Chennai Corporation schedule runs nil up to ₹21,000, then ₹180, ₹425, ₹930, ₹1,025 and ₹1,250 per half year. The middle three of those were revised with effect from the second half of 2024-25, so older tables showing ₹135, ₹315 and ₹690 are out of date. Tamil Nadu levies through local bodies, so rates outside Chennai can differ.
Yes, and it is one of the few salary deductions that survived the New Regime. Professional Tax actually paid is deducted from salary income under Section 16(iii) of the Income Tax Act, which means it comes off before your taxable salary is worked out rather than being claimed afterwards. Unlike house rent allowance exemption, Section 80C and Section 80D, which are Old Regime benefits, this one is available under both regimes. On the full ₹2,500 a year someone in the 30 percent band saves about ₹780 of income tax including cess, and someone in the 5 percent band saves about ₹130. The deduction is for tax actually paid during the year.
If you are salaried, you do not. Your employer registers, deducts the amount from your salary, remits it to the state and files the returns, and the legal liability for doing so on time sits with the employer rather than with you. Your only involvement is checking that the amount on your payslip matches your state’s schedule. If you are self employed, run a business or practise a profession, you take out an enrolment certificate with your state’s commercial tax department instead and pay directly, usually a flat yearly amount per location rather than a salary slab. Each state runs its own portal and its own due dates, so the state department is the place to go rather than any central site.
Yes. The schedules in this calculator are the ones in force for FY 2026-27, which is assessment year 2027-28. That includes the two changes most tables have not caught up with: the Karnataka Amendment Act 2025, which raised the exemption threshold to ₹25,000 a month and the annual total to ₹2,500 from 1 April 2025, and the Greater Chennai Corporation revision that moved three of the six Tamil Nadu bands to ₹180, ₹425 and ₹930. Professional Tax slabs are set by state legislatures on no common calendar, so they can change at any time and independently of the central Budget.
One salary figure and your state, and you get the slab table, the month by month schedule and the yearly total. Free, private, and nothing you type is stored.
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