Professional Tax Calculator – State-Wise Slabs

Professional Tax Calculator for India

Use this free professional tax calculator to estimate the employment tax that may be deducted from salary under your state or local-body schedule in 2026. Select the work state, enter monthly gross salary and review the regular payroll amount, statutory payment period and estimated annual professional tax.

Professional Tax Calculator

Estimate professional tax for a salaried employee. State schedules, thresholds and deduction periods differ; the result is not a filing or payroll instruction.

Work state or union territory MaharashtraKarnatakaWest BengalTelanganaAndhra PradeshGujaratMadhya PradeshBiharChhattisgarhOdishaKeralaAssamJharkhandPunjab development taxManipurMeghalayaMizoramNagalandSikkimTamil Nadu (indicative local-body slab)TripuraPuducherryState/UT with no PT preset

Monthly gross salary or wages (₹)Enter the salary basis used by payroll, not total CTC

Employee category for MaharashtraManWoman

Estimated Regular Payroll Deduction

₹0

Estimated annual professional tax₹0

Statutory calculation basisMonthly salary

Deduction or tax periodMonthly

Slab applied—

Special-period adjustmentNone

This employee estimate excludes self-employed enrolment tax, employer registration, exemptions not captured by the selected preset and payroll rounding. Confirm the current notification and payslip treatment.

Reviewed on July 13, 2026. Professional tax can change through state or local-body amendments, so official payroll use requires a fresh notification check.

Professional tax, also called tax on employment, is imposed by participating states or local authorities on salary, wages, professions, trades and callings. For an employee, the employer normally deducts the applicable amount through payroll and deposits it with the relevant authority. It is separate from central income tax and salary TDS.

Quick answer: The calculator converts monthly salary into the income basis used by the selected schedule, applies the matching slab and shows the normal deduction period plus an estimated annual total. Article 276(2) of the Constitution limits professional tax payable to one state or local authority to ₹2,500 per person per year.

How to use the professional tax calculator

1. Select the state or union territory where the employment is subject to professional tax.
2. Enter monthly gross salary or wages used by payroll, not total CTC.
3. For Maharashtra, select the applicable employee category because the women salary threshold differs.
4. Check the calculation basis: monthly, half-yearly or annual income.
5. Review any special balancing-period amount and compare the estimate with the payslip.

Employee estimateThis tool covers salary and wage earners. It does not calculate enrolment tax for self-employed professionals or businesses.

Location mattersThe work state, municipality or local body may matter more than the employee's permanent home address.

How professional tax is calculated

Professional tax = Amount prescribed for the applicable income slab and payment period

Estimated annual PT = Period amount × number of statutory periods, including any balancing adjustment

There is no single nationwide professional-tax slab. Some schedules use monthly salary, some use annual salary, and Kerala, Tamil Nadu and Puducherry commonly use a half-yearly basis. That is why simply multiplying every monthly result by 12 can be wrong.

State-wise calculation basis used by this tool

State or group	Income basis	Typical maximum employee amount
Maharashtra, Karnataka	Monthly salary, with a special February adjustment in the top slab	₹2,500/year
Andhra Pradesh, Telangana, Gujarat, West Bengal, Assam, Sikkim, Tripura, Mizoram, Nagaland	Monthly salary	Generally ₹2,400 to ₹2,500/year by schedule
Bihar, Chhattisgarh, Madhya Pradesh, Manipur, Odisha, Jharkhand	Annual salary slab, collected yearly or through periodic payroll deductions	Up to ₹2,500/year
Kerala, Tamil Nadu, Puducherry	Half-yearly salary or income	Up to ₹1,250 per half-year
Punjab	Monthly salary threshold for development tax	About ₹2,400/year
Selected no-PT group	No preset levy	Nil estimate; location must still be verified

Tamil Nadu users: Professional tax is administered by urban local bodies. The calculator provides an indicative half-yearly preset, but the applicable corporation or municipality schedule should be checked before relying on the amount.

Maharashtra professional tax example

Assume monthly salary is ₹20,000. Under the schedule effective from 1 April 2023, a man is above the ₹10,000 top threshold and the estimated annual tax is ₹2,500: normally ₹200 per month and ₹300 in February. A woman earning ₹20,000 is within the women threshold of ₹25,000 and the estimated professional tax is nil.

Is professional tax deductible from salary income?

For Tax Year 2026–27, Section 19 of the Income-tax Act, 2025 lists the entire amount paid as tax on employment under Article 276(2) as a deduction when computing income under the head Salaries. This deduction is separate from the salary standard deduction. The claim should match the amount actually paid or deducted.

Why the payslip amount may differ

• the employer uses a different salary definition under the state schedule;
• bonus, arrears, unpaid leave or a mid-month joining changes the slab;
• a gender, disability, age, service or other statutory exemption applies;
• the state uses a balancing month or half-yearly payment rather than a flat monthly deduction;
• the relevant local body has a different schedule;
• payroll corrects an earlier under-deduction or over-deduction; or
• a recent notification changed a threshold, rate or due date.

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Frequently asked questions

What is professional tax?

Professional tax is a state or local tax on professions, trades, callings and employment. For salaried employees, the employer generally deducts it from salary and deposits it with the appropriate authority.

What is the maximum professional tax in India?

Article 276(2) of the Constitution limits the amount payable by one person to a state or one local authority to ₹2,500 per year.

Is professional tax charged in every Indian state?

No. Only participating states or local authorities levy it. Select the correct work location and verify the current state or municipal rules.

Is professional tax the same as income tax?

No. Professional tax is imposed under state or local law, while income tax is a central tax calculated on taxable income. Salary TDS may include the effect of eligible professional-tax deduction, but the two taxes are different.

Can professional tax be deducted under the new tax regime?

Section 19 of the Income-tax Act, 2025 lists the entire employment tax paid under Article 276(2) as a salary deduction. The amount claimed should be the amount actually paid and should follow current return and payroll rules.

Why is Maharashtra professional tax ₹300 in February?

For the top employee slab, the schedule collects ₹200 in the other months and ₹300 in February so the annual total reaches ₹2,500.

Are women exempt from professional tax in Maharashtra?

Under the official schedule effective from 1 April 2023, women with monthly salary or wages up to ₹25,000 are in the nil slab. Above that amount, the annual tax is ₹2,500.

Does this calculator work for self-employed professionals?

No. This page estimates employee salary deductions. Enrolment tax for self-employed persons, firms, companies, directors or other professions follows separate entries and compliance rules.

Which salary should I enter?

Enter the monthly gross salary or wages used for professional-tax payroll calculation. Do not automatically use total CTC because it can contain employer costs that are not salary or wages for the state slab.

Why can Tamil Nadu professional tax differ by city?

Tamil Nadu professional tax is administered through local bodies. The applicable corporation or municipality schedule and half-yearly income basis should be confirmed for the employment location.

Sources and verification links

• Legislative Department – Constitution of India, Article 276
• Income Tax Department – Section 19 deductions from salaries
• Maharashtra GST Department – official profession-tax rate schedule
• Gujarat Commercial Tax Department – profession-tax salary schedule
• Greater Chennai Corporation – official profession-tax calculator
• Tripura Taxes & Excise – profession-tax notifications
• Zoho Payroll – state-wise slab and payment-period reference

Disclaimer: This calculator is an educational salary estimate, not legal, payroll or filing advice. Professional-tax laws, exemptions, salary definitions, payment cycles and local-body schedules can change. Confirm the latest official notification, employer computation and payslip or consult a payroll or tax professional before acting.