Professional Tax Calculator
Pick a state and enter the monthly salary to see the PT deduction, including special February rules.
✓ Verified against official notifications · 30 Sept 2026 · How we verify →
Monthly deduction
₹200
per month
Tax per month
₹200
Monthly salary: ₹40,000
Annual PT
₹2,500
Max ₹2,500 under Art. 276
- ₹300 is deducted in February instead of ₹200.
- Women earning up to ₹25,000 a month are exempt.
- February deduction is ₹300 so the annual total is ₹2,500.
For estimation only. This calculator applies the rules as we understand them on 30 Sept 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
Professional tax by state
PT is a state subject — slabs, due dates (e.g. Maharashtra monthly vs annual by 31 March; Karnataka by the 20th of next month), registration portals (PTRC/PTEC) and penalties all vary. Open your state below for its act, due date, registration and penalty — each state page shows when its slab was last reviewed.
- Andhra Pradeshmonthly
- Assammonthly
- Biharannual
- Gujaratmonthly
- Jharkhandannual
- Karnatakamonthly
- Keralahalf-yearly
- Madhya Pradeshannual
- Maharashtramonthly
- Odishaannual
- Sikkimmonthly
- Tamil Naduhalf-yearly
- Telanganamonthly
- Tripuramonthly
- West Bengalmonthly
States with no professional tax on salaries
These pages are short explainers for visitors — they stay out of search results so they don't dilute the slab pages above.
Frequently asked questions
What is professional tax?
Professional tax is a state tax on employment, trades and professions under Article 276 of the Constitution. Employers deduct it from salaries and pay it to the state.
What is the maximum professional tax?
The Constitution caps professional tax at ₹2,500 per person per year.
Which states do not charge professional tax?
Delhi, Haryana, Uttar Pradesh, Rajasthan, Himachal Pradesh, Uttarakhand and Arunachal Pradesh, among others, do not levy PT on salaried employees.
Is professional tax deductible from income tax?
Yes. Professional tax paid is deductible from salary income under the Income-tax law (Section 16(iii) of the 1961 Act, carried into the Income-tax Act, 2025) in both the old and new regimes.