Free professional tax calculator for all Indian states. Enter monthly salary and state to see exact PT deduction, month-by-month schedule, and income tax saving.
Enter your monthly salary and state to see your professional tax, a month-by-month schedule, and how much you save on income tax.
Annual professional tax
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Typical monthly PT
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Income tax saving
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Net cost after deduction
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PT as % of annual salary
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Your breakdown
Updates live as you type
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Why a tax called professional tax has nothing to do with your profession
Professional tax is levied by state governments under Article 276 of the Constitution on anyone earning a livelihood. The Article caps the maximum at Rs 2,500 per person per year, a ceiling unchanged since 1988. It applies to salaried employees, doctors, lawyers, traders, and shopkeepers alike. The name is misleading because it has nothing to do with being in a profession. It is simply a state-level occupational levy.
State slab differences at a glance
Maharashtra charges Rs 200 per month for 11 months and Rs 300 in February, landing exactly on the Rs 2,500 cap. Karnataka uses four slabs starting from Rs 150 per month, reaching Rs 200 for salaries above Rs 50,000, with an annual maximum of Rs 2,400. West Bengal has five slabs from Rs 110 for salaries between Rs 10,001 and Rs 15,000, rising to Rs 200 above Rs 40,000. Tamil Nadu has eight slabs, starting at just Rs 22 per month for salaries between Rs 3,501 and Rs 5,000. Delhi, UP, Haryana, Rajasthan, and most union territories levy no professional tax at all.
Old regime deduction and who benefits
Under Section 16(iii) of the Income Tax Act, the entire PT paid is deductible from gross salary income under the old tax regime. Under the new default regime (applicable from FY 2023-24), this deduction is not available. The saving is small but real: at the 30% slab on Rs 2,500 PT, you save Rs 780 per year. If you are comparing old vs new regime, include this Rs 780 (or whichever amount applies to your state) as part of the old regime benefits. For states with no PT, this consideration is moot.
Frequently asked questions
Which states levy professional tax in India?
States that levy professional tax include Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, Kerala, Madhya Pradesh, Assam, Odisha, Chhattisgarh, and Jharkhand. States with no PT include Delhi, Uttar Pradesh, Haryana, Rajasthan, Uttarakhand, Himachal Pradesh, and most union territories. The obligation follows the state where you physically work, not the company headquarters. A Bengaluru employee of a Delhi firm pays Karnataka PT.
What is the maximum professional tax in India?
Article 276 of the Constitution caps professional tax at Rs 2,500 per person per year. No state can charge more. Maharashtra reaches exactly Rs 2,500 by charging Rs 200 for 11 months and Rs 300 in February. Karnataka charges Rs 200 per month for salaries above Rs 50,000, totalling Rs 2,400 per year. Tamil Nadu has eight slabs starting from Rs 22 per month, reaching Rs 208 per month at the top, which amounts to Rs 2,500 annually when capped.
Is professional tax deductible from income tax?
Yes. Under Section 16(iii) of the Income Tax Act, professional tax paid is deductible from gross salary income, but only under the old tax regime. Under the new default regime (FY 2023-24 onwards), this deduction is not available. For a taxpayer paying Rs 2,500 in PT under the old regime at the 30% slab, the income tax saving is Rs 780 per year. At the 20% slab, the saving is Rs 520. The net cost after the tax saving at 30% is only Rs 1,720.
Who deducts professional tax for salaried employees?
Employers deduct PT from salary each month and deposit it with the state commercial tax department. The employee pays nothing directly. Self-employed professionals register with the state PT authority and pay annually. For fully remote workers, the deduction obligation follows the state where the disbursing office or payroll branch is registered. If you are unsure which state your employer is remitting PT under, check your payslip or ask your payroll team.