Professional Tax Calculator — State-wise PT Slabs India
Calculate Professional Tax deduction for any salary across all PT-applicable states in India. Shows monthly and annual PT, applicable slab, and the Maharashtra February exception.
Your Salary Details
States without PT (Delhi, Haryana, UP, Rajasthan, Punjab, Bihar etc.) are not listed — Professional Tax does not apply there.
Maharashtra PT Slabs
| Monthly Salary | Annual PT |
|---|---|
| ₹0 – ₹7,500 | NIL |
| ₹7,501 – ₹10,000 | ₹2,100 |
| Above ₹10,001 | ₹2,500 |
Professional Tax Deduction
Annual Professional Tax
₹2,500.00
Deducted from your annual salary
Monthly Deduction (Jan–Dec except Feb)
₹200.00
February Deduction (Maharashtra)
₹300
Maharashtra deducts ₹300 in February to reach the ₹2,500 annual cap.
💡 Tax Saving Tip
Professional Tax paid is fully deductible from your gross income under Section 16 of the Income Tax Act — reducing your taxable income by ₹2,500 per year.
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How to Calculate Professional Tax Using This Tool
- 1Select your state from the dropdown — only states where Professional Tax applies are listed.
- 2Enter your monthly gross salary (the total salary before any deductions).
- 3View the applicable PT slab table highlighted with your current bracket.
- 4See your monthly PT deduction and annual PT instantly.
- 5Note the tax saving: Professional Tax paid is deductible from gross income under Section 16(iii).
Professional Tax Calculation Method & Formula
Professional Tax is a slab-based tax — the monthly salary determines which slab applies, and the corresponding PT amount is deducted. Unlike income tax, PT is not a percentage of salary but a fixed amount per slab.
Step-by-step PT Calculation
- Determine your monthly gross salary
- Identify your state's applicable PT slab for that salary range
- The PT amount shown in the slab = your monthly PT deduction
- Annual PT = monthly PT × 12 (with Maharashtra's Feb exception)
- PT is capped at ₹2,500/year under Article 276 of the Constitution
Maharashtra Special Case
For salary above ₹10,000: ₹200/month for 11 months + ₹300 in February = ₹2,500/year. This design hits the constitutional cap exactly. Most other states charge ₹200/month = ₹2,400/year.
Income Tax Deduction
PT paid is deductible from your gross salary under Section 16(iii) before computing taxable income. Available in BOTH old and new tax regimes — one of the few deductions allowed in the new regime.
Professional Tax Calculation Example
Software developer in Bengaluru (Karnataka) with ₹80,000/month gross salary
| Monthly Gross Salary | ₹80,000 |
| Applicable Karnataka Slab | Above ₹30,000 |
| Monthly PT Deduction | ₹200 |
| Annual PT | ₹2,400 |
| Section 16(iii) Deduction | ₹2,400 |
| Income Tax Saving (at 30% slab) | ₹720/year |
While PT is a mandatory deduction, the Section 16(iii) benefit recovers part of the cost through income tax savings.
Common Professional Tax Mistakes
Assuming PT applies everywhere in India
Professional Tax does not exist in states like Delhi, Haryana, UP, Rajasthan, Punjab, and Bihar. Employees in these states should not have PT deducted. If PT appears on your Bengaluru salary slip after relocating to Delhi, raise it with your payroll team immediately.
Not claiming PT as deduction in ITR
Many salaried employees forget that Professional Tax is deductible under Section 16(iii) of the Income Tax Act. This deduction applies in both old and new tax regimes. If your employer didn't reflect it in Form 16, claim it directly in your ITR.
Using wrong salary for PT calculation
Professional Tax is calculated on gross salary (total monthly pay before any deductions) — not net salary, not basic salary. Using net salary for PT calculation will give an incorrect (lower) result.
Self-employed professionals missing PT registration
Freelancers and self-employed professionals in PT-applicable states must register and pay PT directly. Not registering attracts interest and penalties from the state. Registration is state-specific — check your state's Professional Tax Act for registration thresholds and deadlines.
Frequently Asked Questions — Professional Tax
Q: What is Professional Tax in India?
Professional Tax (PT) is a state-level tax levied on income earned from employment, trade, profession, or calling. It is deducted by the employer from the employee's salary every month and deposited with the respective state government. It is governed by state-specific Professional Tax Acts and the revenue goes entirely to the state.
Q: Which states have Professional Tax in India?
States with Professional Tax include Maharashtra, Karnataka, West Bengal, Andhra Pradesh, Telangana, Gujarat, Tamil Nadu, Kerala, Madhya Pradesh, Assam, Odisha, Meghalaya, and Sikkim. States WITHOUT Professional Tax include Delhi, Haryana, Uttar Pradesh, Rajasthan, Punjab, Bihar, Himachal Pradesh, Jammu & Kashmir, and Uttarakhand.
Q: What is the maximum Professional Tax per year in India?
The Constitution of India (Article 276) caps Professional Tax at ₹2,500 per year per person. No state can levy more than this amount. Most states with PT charge ₹200/month (₹2,400/year) for the highest income bracket, with Maharashtra reaching exactly ₹2,500 through a special ₹300 deduction in February.
Q: Is Professional Tax deductible from income tax?
Yes. Professional Tax paid is fully deductible from gross income under Section 16(iii) of the Income Tax Act. This deduction is available under both the old tax regime and the new tax regime (unlike most other deductions). If you pay ₹2,400 PT per year, your taxable income reduces by ₹2,400, saving approximately ₹720 at the 30% tax slab.
Q: How much is Professional Tax in Maharashtra?
Maharashtra PT slabs: Monthly salary ≤ ₹7,500: NIL. Monthly salary ₹7,501–₹10,000: ₹175/month (₹2,100/year). Monthly salary > ₹10,000: ₹200/month for 11 months + ₹300 in February = ₹2,500/year. Maharashtra is the only state that uses the February ₹300 mechanism to reach the constitutional cap of ₹2,500.
Q: How much is Professional Tax in Karnataka?
Karnataka PT slabs (monthly gross salary): ≤ ₹14,999: NIL. ₹15,000–₹29,999: ₹150/month (₹1,800/year). ≥ ₹30,000: ₹200/month (₹2,400/year). Most IT professionals in Bengaluru earning ₹30,000+/month pay ₹200/month = ₹2,400/year.
Q: Who deducts Professional Tax from salary?
The employer is responsible for deducting Professional Tax from the employee's salary and depositing it with the state government. The employer obtains a Professional Tax Registration Certificate (PTRC) and a Professional Tax Enrollment Certificate (PTEC) from the state. Self-employed individuals must pay PT directly to the state themselves.
Q: Is Professional Tax applicable for self-employed professionals?
Yes. Self-employed professionals — doctors, lawyers, CAs, consultants, and freelancers — must also pay Professional Tax in states where it applies. Self-employed individuals register directly with the state government and pay PT directly (not through an employer). The amount depends on the state's slab for self-employed persons, which may differ from salaried slabs.
Q: Can I get a refund on excess Professional Tax deducted?
Yes. If excess PT was deducted (e.g., due to a mid-year state change or error), you can file for a refund with the respective state government's Professional Tax authority. The process varies by state. For salaried employees, raising it with your HR/payroll team is the first step — they can adjust future months' deductions or file for a refund on your behalf.
Q: What is the difference between Professional Tax and TDS?
Professional Tax (PT) is a state government tax on employment income, capped at ₹2,500/year, deducted monthly. TDS (Tax Deducted at Source) is a central government tax on income, with no fixed cap, deducted based on your estimated annual tax liability, and deposited with the Income Tax Department. Both are deducted from salary, but they go to different governments and have different purposes. PT is deductible from income when computing TDS.
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