Professional Tax Calculator India
Calculate professional tax liability for employees and self-employed professionals across Indian states.
About this calculator
Professional tax is a state-level tax on salaried people and professionals. It is small, capped by the Constitution at ₹2,500 a year, and the employer deducts it from your salary each month. Only some states levy it, and each has its own slabs.
This calculator shows your monthly and annual professional tax for the major states and lists the state's slabs. Karnataka's rate, for example, is ₹200 a month for gross salary above ₹25,000, with ₹300 in February to make a total of ₹2,500. Tamil Nadu collects half-yearly instead of monthly.
How to use it
- Choose your State.
- Enter your Monthly Gross Salary.
- Read the Monthly PT and the Annual PT.
- Open the state's slab table to see where your salary falls.
How professional tax works
Each state notifies salary slabs and a tax per slab. The employer deducts the amount monthly (half-yearly in Tamil Nadu) and deposits it with the state. The maximum is ₹2,500 a year per person. In the old regime the amount paid is deductible from salary income. In the new regime it is not deductible, except for what an employer pays from its own funds.
Worked example
Monthly salary ₹50,000 in Karnataka
| Monthly PT | ₹200 |
| February PT | ₹300 |
| Annual professional tax | ₹2,500 |
The same salary in Maharashtra gives the same ₹2,500 a year. States that do not levy professional tax include Delhi, Uttar Pradesh, Rajasthan and Haryana.
Tips and common mistakes
- Check your payslip against the slab. Mistakes usually come from using an old slab after a state revision.
- If you work in a state without professional tax, you pay nothing.
- Self-employed professionals and companies register for professional tax separately and file their own returns.
- Slabs have been revised by several states recently. Karnataka raised its threshold to ₹25,000 in 2025, so confirm the current slab with your employer.
- In the old regime, professional tax reduces your taxable income by the amount paid.
Frequently asked questions
What is the maximum professional tax?
₹2,500 a year per person, as capped by Article 276 of the Constitution.
Which states levy professional tax?
Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, Kerala and Madhya Pradesh, among others.
Is professional tax deductible?
Yes in the old regime as a deduction from salary income. In the new regime it is not deductible.
Who deducts it?
The employer, who deposits it with the state government. Self-employed people pay it directly.
Why is February ₹300 in Karnataka and Maharashtra?
The slab is ₹200 a month for eleven months and ₹300 in February so that the annual total is exactly ₹2,500.
Will my state's rate be up to date?
States revise slabs from time to time. The calculator shows the slab in force at the time of writing, and you should confirm with your employer or the state commercial tax office.