Professional Tax Calculator

How much professional tax will you pay?

Between nothing and ₹2,500 a year, depending on your state and salary. Most states that levy it charge ₹200 a month on salaries above a few thousand to ₹25,000 a month, with ₹300 in February.

Professional tax slabs by state, 2026-27

What changed in 2025 and 2026?

• West Bengal, 1 October 2026: new slabs; nothing up to ₹20,000 a month (was ₹10,000), and a ₹208 top rate above ₹1 lakh.
• Odisha, 1 April 2026: professional tax abolished by the Repeal Ordinance notified on 21 April 2026.
• Karnataka, April 2025: ₹300 in February on salaries of ₹25,000 or more, taking the year to ₹2,500 (was ₹2,400).
• Chennai, 2024-25: half-yearly rates raised by about 35% for half-yearly incomes of ₹21,001 to ₹60,000.
• Maharashtra, April 2023: women earning up to ₹25,000 a month exempt.

Which states do not have professional tax?

Delhi, Haryana, Uttar Pradesh, Rajasthan, Uttarakhand, Himachal Pradesh, Goa, Jammu & Kashmir, Ladakh, Arunachal Pradesh, Chandigarh, Andaman & Nicobar Islands, Lakshadweep, Dadra & Nagar Haveli and Daman & Diu. Odisha joined them from April 2026. Assam, Chhattisgarh, Jharkhand, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Tripura do levy professional tax, up to ₹2,500 a year, but we could not confirm their full current schedules, so the calculator does not estimate them; check your payslip or the state tax department.

Why is February professional tax ₹300?

To reach the ₹2,500 yearly cap: ₹200 for 11 months is ₹2,200, so the twelfth deduction is ₹300. Maharashtra and Karnataka take it in February. States such as Gujarat, Andhra Pradesh and Telangana charge ₹200 every month and stop at ₹2,400.

Is professional tax deductible from income tax?

Only in the old regime, under Section 19 (formerly 16): the professional tax you pay is taken off your salary income. ₹2,500 saves ₹780 at the 30% slab, ₹520 at 20% and ₹130 at 5%, including cess. In the new regime the ₹75,000 standard deduction is the only deduction from salary, so professional tax saves nothing, although your employer still deducts it. Compare both regimes in the Old vs New Tax Regime Calculator.

Who pays professional tax, and how?

• Salaried employees: the employer deducts it from salary and pays it to the state; it appears on your payslip and Form 16.
• Employers register with the state (in Maharashtra, a PTRC for deducting from staff and a PTEC for the business itself) and file returns on the state’s schedule.
• Self-employed professionals and businesses such as doctors, lawyers, consultants and shop owners pay it themselves, usually once a year, at the state’s rate for their category, up to ₹2,500.

Who is exempt?

Anyone earning below their state’s nil limit, and groups each state lists in its Act. In Maharashtra these include women earning up to ₹25,000 a month, people aged 65 or more, people with a disability of 40% or more, parents of children with a disability, and members of the armed forces. Other states have their own lists; your employer applies them on proof.

When to use a different calculator

• Take-home pay after PT, PF and TDS? Use the In-Hand Salary Calculator.
• Your full income tax for the year? Use the Income Tax Calculator.
• How much of your HRA is tax-free? Use the HRA Exemption Calculator.