Professional Tax Calculator
Updated November 2026 · Free · No sign-up
Calculate professional tax (PT) — the state-levied payroll tax capped at ₹2,500/year by the Constitution: slab rates for Maharashtra, Karnataka, West Bengal, Telangana, Tamil Nadu, Gujarat, MP, Andhra and the other levying states.
Quick answer: PT is a STATE tax (constitutional cap ₹2,500/year): Maharashtra ₹200/month above ₹10,000 (₹300 in Feb); Karnataka ₹200 above ₹24,999; West Bengal slabs to ₹200; Telangana/AP ₹200 above ₹20,000; Tamil Nadu half-yearly slabs to ₹1,250. No PT at all: Delhi, Haryana, UP, Rajasthan (verify — states amend slabs).
The State Grid (Common Slabs — Verify Your State’s Current Notification)
| State | Slabs (monthly salary → PT) |
|---|---|
| Maharashtra | ≤₹7,500 nil (men) / ≤₹25,000 nil (women); >₹10,000 → ₹200/month, ₹300 in February (= ₹2,500/yr) |
| Karnataka | ≤₹24,999 nil; ₹25,000+ → ₹200/month |
| West Bengal | ≤10k nil; 10-15k ₹110; 15-25k ₹130; 25-40k ₹150; 40k+ ₹200 |
| Telangana / AP | ≤15k nil; 15-20k ₹150; 20k+ ₹200 |
| Tamil Nadu | Half-yearly slabs: to ₹1,250/half-year (₹2,500/yr) above ₹75,000/half-year |
| Gujarat | ≤12k nil; 12k+ ₹200 |
| MP | ≤₹2.25L/yr nil; to ₹2,500/yr (₹208/month pattern) |
| No PT states | Delhi, Haryana, UP, Rajasthan, Chandigarh, Uttarakhand (currently) |
The Rules Around It
PT deducts from salary and the EMPLOYER remits (registration: PTRC for deducting, PTEC for the entity’s own liability); it’s deductible from taxable income under Section 16(iii) — one of the few deductions surviving the new regime via employer payroll treatment nuances (verify current). Self-employed professionals pay their own enrollment amounts (~₹2,500/yr flat in most states).
Worked Example
₹40,000 in Maharashtra: ₹200 × 11 + ₹300 (Feb) = ₹2,500/year. Same salary in Delhi: ₹0 — the relocation detail payroll teams flag in CTC comparisons.
Compliance Notes
Slabs amend by state budget cycles (Karnataka’s 2023 restructure, Maharashtra’s women’s-exemption raise) — verify the current schedule on your state’s commercial-taxes portal. Multi-state employers register per state of WORK location. Missing PT in payroll is an employer default, not yours — but Section 16 deduction needs it actually deducted. Full stack: ESI, EPF, TDS.
Frequently Asked Questions
What is the maximum professional tax?
₹2,500 per year — the constitutional ceiling (Article 276); states structure monthly slabs to land at or under it.
Which states have no professional tax?
Delhi, Haryana, UP, Rajasthan, Chandigarh and a few others currently levy none — relocation changes your payslip by up to ₹208/month.
Is professional tax deductible?
Yes — Section 16(iii) deducts employer-deducted PT from taxable salary income.
Why does February deduct ₹300 in Maharashtra?
The 11 × ₹200 + ₹300 pattern lands exactly on the ₹2,500 annual cap — the famous February quirk.
Do freelancers pay PT?
Self-employed professionals enroll (PTEC) and pay the flat annual amount (~₹2,500) in levying states — separate from salaried deduction.
✓ Formula verified • Last updated: November 3, 2026