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CalcHub Blog
March 28, 20265 min read

Professional Tax Calculator — State-Wise Rates & Monthly Slabs (India)

Calculate professional tax deducted from salary by state. Maharashtra, Karnataka, West Bengal, Telangana monthly slab tables. Max ₹2,500/year. Deductible from income.

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Professional tax appears as a small deduction on your salary slip every month — often overlooked because the amounts are modest. But it's a state-level tax, constitutional under Article 276, and employers are legally required to deduct and remit it. The good news: it's fully deductible from your income under Section 16 of the Income Tax Act.

Use the CalcHub Professional Tax Calculator to find out exactly what's being deducted and how it varies by state.

What Is Professional Tax?

Professional tax is levied by state governments on income earned from professions, employment, trade, or callings. Not all states impose it — about 20 states currently do. The constitutional maximum is ₹2,500 per year (₹208/month approximately).

It applies to:


  • Salaried employees (deducted by employer)

  • Self-employed professionals (doctors, lawyers, CAs, architects)

  • Business owners and traders (based on turnover)


State-Wise Professional Tax Slabs — Salaried Employees

Maharashtra

Monthly SalaryMonthly PT
Up to ₹7,500₹0
₹7,501 – ₹10,000₹175
Above ₹10,000₹200 (₹300 in February)
Annual total: ₹2,400 for most months + ₹300 in Feb = ₹2,500 for incomes above ₹10K/month.

Karnataka

Monthly SalaryMonthly PT
Up to ₹24,999₹0
₹25,000 and above₹200
Annual total: ₹2,400 (12 months × ₹200). Karnataka raised the threshold significantly in recent years.

West Bengal

Monthly SalaryMonthly PT
Up to ₹8,500₹0
₹8,501 – ₹10,000₹90
₹10,001 – ₹15,000₹110
₹15,001 – ₹25,000₹130
₹25,001 – ₹40,000₹150
Above ₹40,000₹200
Annual total for ₹40,000+/month salary: ₹2,400.

Telangana

Monthly SalaryMonthly PT
Up to ₹15,000₹0
₹15,001 – ₹20,000₹150
₹20,001 – ₹30,000₹200
₹30,001 – ₹40,000₹300
₹40,001 – ₹60,000₹400
₹60,001 – ₹75,000₹500
₹75,001 – ₹1,00,000₹600
Above ₹1,00,000₹750
Telangana has higher slabs — but capped at ₹2,500 annually per constitutional limit. Monthly deductions are higher but total is bounded.

Andhra Pradesh

Monthly SalaryMonthly PT
Up to ₹15,000₹0
₹15,001 – ₹20,000₹150
₹20,001 – ₹30,000₹200
₹30,001 – ₹45,000₹300
₹45,001 – ₹60,000₹400
Above ₹60,000₹500 (max ₹2,500/year)

Tamil Nadu

Half-Yearly SalaryHalf-Yearly PT
Up to ₹21,000₹0
₹21,001 – ₹30,000₹135
₹30,001 – ₹45,000₹315
₹45,001 – ₹60,000₹690
₹60,001 – ₹75,000₹1,025
Above ₹75,000₹1,250
Tamil Nadu deducts semi-annually (twice a year). Total maximum ₹2,500.

States With No Professional Tax

Rajasthan, Uttar Pradesh, Delhi, Uttarakhand, Himachal Pradesh, Jammu & Kashmir, Nagaland, Arunachal Pradesh, Manipur, Tripura, and Meghalaya currently do not levy professional tax on employees. If you're based in Delhi, there's simply nothing being deducted.

Tax Benefit — Section 16

Professional tax paid is deductible from gross salary under Section 16(iii) before arriving at net salary income. This deduction is available under both old and new tax regimes — one of the few deductions still available under the new regime.

Example: Gross salary ₹10 lakh, Maharashtra PT ₹2,500/year.
  • Deduction available: ₹2,500
  • Tax saving at 20% slab: ₹500
  • Tax saving at 30% slab: ₹750
Modest benefit, but it's automatic — no declaration required.

Is professional tax deducted even from contractual or gig workers?

For salaried employees, the employer deducts it. For contract employees and gig workers, it depends on the state. In most states, if you're employed through a company (even on contract), the employer handles PT. Self-employed consultants need to register and pay PT themselves in applicable states.

What if I work remotely for a company in a different state?

Professional tax follows the state where you are employed or working, not where the company is headquartered. If you're physically located in Maharashtra but your employer is in Delhi, Maharashtra PT should still apply to your location. In practice, many remote-work employers apply PT based on their registered office state — consult an HR specialist for multi-state compliance.

Can I claim a refund if professional tax was deducted in error?

You'd need to apply to the respective state's professional tax authority for a refund. In practice, this is administratively complex and rarely done for small amounts. Better to flag it to your HR/payroll team for correction going forward.

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