Professional Tax Calculator
Calculate your monthly & annual Professional Tax live from state-wise slab rates — for salaried, self-employed & business professionals.
PT slab table & breakdown
—Need Professional Tax registration or returns?
We handle PT registration, monthly payments & annual returns for employers and professionals.
Disclaimer: Indicative estimate based on published state PT slabs. Actual liability may vary with local amendments, exemptions and category. Maximum PT is ₹2,500 per year (Article 276).
What is Professional Tax
Professional Tax is a tax levied by state governments (not the Centre) on income earned from any profession, trade, calling or employment. Because it is a state subject, the slabs and rates differ from state to state — and some states do not levy it at all. The Constitution caps the total that any state can charge.
States that don't levy Professional Tax
A number of states and union territories have never implemented Professional Tax — professionals and employees there have no PT liability. If you select one of these in the calculator, it will confirm there is nothing to pay.
Key terms explained
Article 276 cap
The Constitution limits Professional Tax to a maximum of ₹2,500 per financial year for any individual, no matter which state levies it or how high the salary is.
Section 16(iii) deduction
Professional Tax actually paid is fully deductible from your gross salary under Section 16(iii) of the Income Tax Act — and this deduction is available under both the old and new regimes.
Maharashtra February rule
In Maharashtra the highest-slab PT is ₹300 in February and ₹200 for the other 11 months, which adds up to exactly ₹2,500 for the year.
Who pays & when
For salaried people the employer deducts and deposits PT monthly. Self-employed and business professionals pay it directly after obtaining an enrolment certificate.
- Select your state from the list (some states levy no professional tax).
- Enter your monthly gross salary or income.
- Choose your employment type: salaried, self-employed, or business.
- Calculate to see the monthly and annual PT along with the applicable state slab table.
Who levies professional tax?
Professional tax is levied by individual state governments, not the central government, so both the slabs and applicability differ from state to state.
What is professional tax and who levies it in India?
Professional tax is a state-level tax levied on income from employment, profession, and trade. It is collected by state governments under Article 276 of the Constitution. Not all states levy it ÔÇö it applies in Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, and a few other states.
What is the maximum professional tax?
Under Article 276 of the Constitution, no state can charge more than ₹2,500 in professional tax per financial year, regardless of how high your income is.
What is the maximum professional tax that can be charged?
The Constitution caps professional tax at Rs 2,500 per person per year. Maharashtra levies up to Rs 2,500 per year; Karnataka levies up to Rs 2,400 per year. The actual amount depends on salary slabs specified in the state's professional tax schedule.
Which states do not charge professional tax?
States such as Delhi, Uttar Pradesh, Haryana, Punjab, and Rajasthan do not levy professional tax, so residents there have no PT liability.
Is professional tax deductible for income tax purposes?
Yes. Professional tax paid by an employee is deductible from gross salary under Section 16(iii) of the Income Tax Act before computing taxable income. This deduction is available in both old and new tax regimes as it is an employment tax, not a voluntary deduction.
Can I claim professional tax in my income tax return?
Yes. Professional tax paid is fully deductible from salary income under Section 16(iii), and this deduction applies under both the Old and New Tax Regimes.
Who is responsible for deducting and depositing professional tax?
The employer is responsible for deducting professional tax from employees' salaries and depositing it with the state government within the prescribed due dates. Self-employed professionals and business owners must directly enroll and pay professional tax themselves.
Are there any exemptions from professional tax?
Common exemptions include: parents of children with physical disability (Maharashtra), individuals above 65 years of age (in some states), armed forces personnel, and employees whose salaries are below the minimum taxable threshold specified by the state. Specific exemptions vary by state legislation.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.