Professional Tax Calculator
Find the professional tax deducted from your salary in seconds. The full report gives the annual schedule, the states you also operate in, and the PT registration and return calendar.
Statutory rates maintained by the TMS compliance team · Last updated 2026-07-06 · Please re-verify against the official government notification before relying on them.Professional tax this month
PT is small — the compliance behind it is not
You are seeing this month's deduction. The full report covers your annual PT, the front-loaded month, and the registration and return schedule TMS manages.
Free · unlock in 20 seconds
Professional Tax Calculator India 2026
Last updated 2 September 2026
Professional Tax (PT) in India is a state-level tax on salaried employment and professions, capped at Rs 2,500 per financial year per person under Article 276 of the Constitution. Slabs and payment frequency vary by state; employers deduct PT from employee salaries and remit to the state government (monthly or half-yearly, depending on state). Not all Indian states levy PT: Maharashtra, Karnataka, Tamil Nadu, West Bengal, Gujarat, Andhra Pradesh, Telangana, Madhya Pradesh, Kerala, Odisha, Assam, and a few others do; several northern states do not.
Professional Tax Calculator
Professional Tax Calculator
Professional Tax Calculator India 2026: State-Wise Rates and Calculation Guide
Professional Tax (PT) is a state-level tax levied on individuals earning income from employment, profession, trade, or calling. It is one of the few taxes that states can levy directly on individuals. While the maximum Professional Tax is capped at Rs 2,500 per year under Article 276 of the Indian Constitution, the actual slab structure and rates vary significantly from state to state. Employers are responsible for deducting PT from employee salaries and remitting it to the respective state government.
State-Wise Professional Tax Rates 2026
Not all Indian states levy Professional Tax. Here are the rates for major states that do:
Maharashtra
Maharashtra has a slab-based PT structure:
| Monthly Salary/Wage (Rs) | PT Per Month (Rs) |
|---|---|
| Up to Rs 7,500 | Nil |
| Rs 7,501 to Rs 10,000 | Rs 175 |
| Above Rs 10,000 | Rs 200 (Rs 300 for February) |
Annual PT: Rs 2,500 (Rs 200 x 11 months + Rs 300 for February)
Note: Women employees in Maharashtra with monthly salary up to Rs 25,000 are exempt from Professional Tax.
| Monthly Salary (Rs) | PT Per Month (Rs) |
|---|---|
| Up to Rs 25,000 | Nil |
| Above Rs 25,000 | Rs 200 |
Annual PT: Rs 2,400 (Rs 200 x 12 months)
Karnataka simplified its PT structure in recent years, moving to a single slab with a Rs 25,000 threshold.
Tamil Nadu — Greater Chennai Corporation
Tamil Nadu has no state-wide professional tax rate. The levy is made by each LOCAL BODY under the Tamil Nadu Municipal Laws (Second Amendment) Act 1998, so the slabs below are the Greater Chennai Corporation’s. Other local bodies set their own — Salem’s maximum is Rs 1,014 against Chennai’s Rs 1,250 — so identify the establishment’s local body before deducting.
| Half-Yearly Salary (Rs) | PT Per Half-Year (Rs) |
|---|---|
| Up to Rs 21,000 | Nil |
| Rs 21,001 to Rs 30,000 | Rs 135 |
| Rs 30,001 to Rs 45,000 | Rs 315 |
| Rs 45,001 to Rs 60,000 | Rs 690 |
| Rs 60,001 to Rs 75,000 | Rs 1,025 |
| Above Rs 75,000 | Rs 1,250 |
Maximum Annual PT: Rs 2,500 (Rs 1,250 x 2 half-years)
Tamil Nadu collects PT on a half-yearly basis, which is unique among major states.
| Monthly Salary (Rs) | PT Per Month (Rs) |
|---|---|
| Up to Rs 15,000 | Nil |
| Rs 15,001 to Rs 20,000 | Rs 150 |
| Above Rs 20,000 | Rs 200 |
Annual PT: Rs 2,400 – Rs 2,500 depending on salary slab.
Andhra Pradesh
| Monthly Salary (Rs) | PT Per Month (Rs) |
|---|---|
| Up to Rs 15,000 | Nil |
| Rs 15,001 to Rs 20,000 | Rs 150 |
| Above Rs 20,000 | Rs 200 |
Annual PT: Rs 2,400 – Rs 2,500
West Bengal
| Monthly Salary (Rs) | PT Per Month (Rs) |
|---|---|
| Up to Rs 10,000 | Nil |
| Rs 10,001 to Rs 15,000 | Rs 110 |
| Rs 15,001 to Rs 25,000 | Rs 130 |
| Rs 25,001 to Rs 40,000 | Rs 150 |
| Above Rs 40,000 | Rs 200 |
Maximum Annual PT: Rs 2,400
| Monthly Salary (Rs) | PT Per Month (Rs) |
|---|---|
| Up to Rs 5,999 | Nil |
| Rs 6,000 to Rs 8,999 | Rs 80 |
| Rs 9,000 to Rs 11,999 | Rs 150 |
| Above Rs 12,000 | Rs 200 |
Maximum Annual PT: Rs 2,400 – Rs 2,500
Madhya Pradesh
| Monthly Salary (Rs) | PT Per Month (Rs) |
|---|---|
| Up to Rs 18,750 | Nil |
| Rs 18,751 to Rs 25,000 | Rs 125 |
| Rs 25,001 to Rs 33,333 | Rs 167 (approx.) |
| Above Rs 33,333 | Rs 208 (approx.) |
Maximum Annual PT: Rs 2,500
States with No Professional Tax
The following states and union territories do not levy Professional Tax: Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan, Himachal Pradesh, Jammu & Kashmir, Goa, Chandigarh, Arunachal Pradesh, Ladakh, Lakshadweep, the Andaman & Nicobar Islands and Dadra & Nagar Haveli and Daman & Diu. Punjab is the exception that catches payroll teams out: it levies a flat Rs 200 a month (Rs 2,400 a year) as DEVELOPMENT TAX under the Punjab State Development Tax Act 2018, not as professional tax, so national compilations often list it as non-levying while the money is payable. Liability there follows the income-tax exemption limit rather than a salary slab. Among the northeastern states only Arunachal Pradesh is outside the net: Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura all levy professional tax.
Employer Obligations for Professional Tax
Registration: Employers must register for PT in each state where they have employees. Registration is typically done online through the respective state’s commercial tax or labour department portal.
Deduction: PT must be deducted from employee salaries every month (or as per the state’s frequency, e.g., half-yearly in Tamil Nadu).
Remittance: Deducted PT must be remitted to the state government by the prescribed due date, typically the 15th or 30th of the following month.
Returns: Employers must file periodic PT returns (monthly, quarterly, or annual depending on the state) reporting the total PT deducted and deposited.
Penalty for Non-Compliance: Late filing attracts penalties ranging from Rs 5 per day to 10% of the tax amount, varying by state. Non-registration can attract penalties of Rs 5,000-25,000 depending on the state.
Professional Tax Deduction Under Income Tax
Professional Tax paid is deductible under Section 16(iii) of the Income Tax Act as a deduction from gross salary income. This deduction is available under both the old and new tax regimes. So while PT reduces your take-home salary, it also reduces your taxable income, partially offsetting the impact.
Frequently Asked Questions
Q1: Is Professional Tax deducted from CTC or salary?
PT is deducted from the employee’s gross salary (not from CTC). It reduces your monthly take-home pay. However, some employers show PT as part of CTC by including it in the overall cost structure.
Q2: Do freelancers and self-employed professionals pay PT?
Yes, self-employed professionals, freelancers, and business owners are also liable for PT in states that levy it. They must register individually and pay PT directly to the state government. The rates may differ from salaried employee slabs.
Q3: What if I work in one state but my employer is registered in another?
PT is payable in the state where the employee works (place of employment), not where the employer is registered. If you work from an office in Karnataka but your company is headquartered in Delhi, Karnataka PT applies to you.
Q4: Is PT applicable to work-from-home employees?
Yes, PT applies based on the state where the employee is situated. For WFH employees, PT of their residential state applies. This has become a significant compliance challenge for employers with distributed workforces.
Q5: Can PT exceed Rs 2,500 per year?
No. Article 276 of the Constitution caps Professional Tax at Rs 2,500 per financial year. No state can levy PT exceeding this amount.
Let TMS Handle Multi-State PT Compliance
Managing PT across multiple states is complex, especially with remote workforces. TMS handles PT registration, calculation, deduction, remittance, and return filing across all Indian states.
[Get Multi-State PT Compliance Support] | Call: +91-22-4896-7640
Ready to Get Started?
Talk to TMS about payroll, statutory compliance and provisioning for your team.