Professional tax calculator
Monthly and annual professional tax for every Indian state and union territory that levies it, from the state's own slab schedule. Covers the Maharashtra and Karnataka ₹300 February rule, the women's exemption in Maharashtra, half-yearly states like Tamil Nadu and Kerala, and the states where nothing is deducted.
Employee details
Result
Pick a state and enter a salary; the result updates as you type.
States and union territories with no professional tax
Nothing is deducted for employees working here, whatever the salary. As of 1 November 2026.
How this is calculated
- The constitutional cap. Article 276(2) of the Constitution limits tax on professions, trades, callings and employments to ₹2,500 per person per year. Every state schedule fits under it; the calculator caps the annual figure at ₹2,500 if a schedule would ever exceed it. The cap has not been revised since 1988.
- Monthly states (Maharashtra, Karnataka, West Bengal, Telangana, Andhra Pradesh, Gujarat, Assam, Sikkim, Tripura, Meghalaya, Nagaland, Mizoram): the gross monthly salary is matched to the state's band and the band's amount is the monthly deduction. Annual PT = 11 × monthly + the February amount. Maharashtra and Karnataka collect ₹300 in February instead of ₹200 so that the year totals exactly ₹2,500; most other states stop at ₹200 or ₹208 a month (₹2,400 or ₹2,496 a year).
- Half-yearly states (Tamil Nadu, Kerala, Puducherry): the Act taxes income for each half-year (April to September, October to March). The calculator matches salary × 6 to the half-yearly band; annual PT = 2 × the half-yearly amount, and the "monthly" figure is that annual amount ÷ 12 for comparison, even though employers in these states usually deduct it in one or two months.
- Annual states (Madhya Pradesh, Bihar, Jharkhand, Manipur): salary × 12 is matched to the annual band. Madhya Pradesh deducts monthly with the twelfth instalment rounded up (₹208 × 11 + ₹212); Jharkhand collects quarterly; Bihar and Manipur collect once a year. The monthly figure shown is annual ÷ 12.
- Punjab levies a State Development Tax of ₹200 a month on everyone whose income is above the income-tax exemption limit, not by salary band, so the tool asks whether the employee is an income-tax payee.
- Maharashtra women are exempt up to ₹25,000 a month (men up to ₹7,500). It is the only gender-based threshold left; the calculator shows the gender field only when it matters.
- Tamil Nadu and Kerala are levied by local bodies under a state Act. The Tamil Nadu table is the Greater Chennai Corporation schedule revised from October 2024; other corporations and panchayats may still use the older ₹135 to ₹1,250 schedule. Kerala's table is the revision effective 1 October 2024.
- No-PT states: Delhi, Uttar Pradesh, Haryana, Rajasthan, Uttarakhand, Himachal Pradesh, Goa, Jammu & Kashmir, Ladakh, Chandigarh, Arunachal Pradesh and the remaining union territories have no PT law. Odisha repealed its Act with effect from 1 April 2026. Chhattisgarh's Act exists but every person has been exempted since 2011.
- PT paid is deductible from salary income under section 16(iii) of the Income-tax Act in the old regime; it is not deductible in the new regime.
ZekoHR keeps one PT slab table per state and applies it by each employee's work location, including the February adjustment and the half-yearly states, so a Chennai hire and a Pune hire on the same CTC get the right deduction without anyone looking it up. See how payroll works → Background: what goes on an Indian salary slip and how a salary structure is built. Related tools: EPF calculator, ESI calculator, HRA exemption calculator.
Common questions
Why is ₹300 deducted in February in Maharashtra and Karnataka?
Both states set the top slab at the constitutional maximum of ₹2,500 a year. Twelve equal deductions of ₹200 come to ₹2,400, so the schedule collects ₹300 in February to make up the difference. Maharashtra has done this for years; Karnataka adopted it from 1 April 2025 through the Karnataka Tax on Professions (Amendment) Act, 2025.
Which state's PT applies if the company is in Delhi but I work in Mumbai?
The state where you work. Professional tax is levied by the state in which the employment is carried on, so a Mumbai employee pays Maharashtra PT even though Delhi has none. The employer needs a PT registration in each state where it has employees, which is one of the first compliance items when a company opens a branch.
Is professional tax deductible from income tax?
Under the old regime, yes: PT actually paid during the year is deducted from salary income under section 16(iii), and it appears on Form 16. Under the new (default) regime it is not deductible. This is general information, not tax advice.
Does Odisha still deduct professional tax?
No. Odisha repealed its professional tax with effect from 1 April 2026 through an Ordinance notified on 21 April 2026. Nothing is deducted from April 2026 salaries onward, but liabilities and returns for periods before that date still stand and arrears remain recoverable.
Why does the Tamil Nadu figure not match my payslip?
Tamil Nadu PT is levied by each municipal corporation, municipality or panchayat within limits set by the state Act, and employers usually deduct the half-yearly amount in one month (often September and March) rather than spreading it. The calculator uses the Greater Chennai Corporation schedule revised from October 2024 and shows a monthly equivalent for comparison; Coimbatore, Madurai or a panchayat may use a different schedule.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps it at ₹2,500 per person per year, a figure last raised in 1988. Several states have asked Parliament to lift it, but as of November 2026 the cap stands, which is why every state's top slab is ₹2,500 or less.