Professional Tax Calculator for FY 2026–27
Estimate professional tax for a salaried employee using the supported state or local-authority schedule. The calculator respects monthly, annual and half-yearly bases, special payroll months and exact annual totals instead of forcing every rule into a flat monthly amount.
Last Updated: July 29, 2026- Current FY 2026–27 presets
- Exact statutory periods
- Official source per result
- Employee payroll estimates
Calculate professional tax
Choose the place of employment, enter the salary basis used by payroll and select the FY 2026–27 payroll month. Annual projections assume the same salary throughout the year.
July 2026 estimate for Maharashtra
Annual projection assumes unchanged monthly salary. Regular deduction is ₹200, with ₹300 in February to reach the exact ₹2,500 annual amount.
Rule source: Official Maharashtra rate schedule
FY 2026–27 calculation schedule
| Period | Income basis | Tax | Explanation |
|---|
Professional tax calculator: what this estimate covers
Professional tax, sometimes called employment tax or PT, is imposed by participating states or local authorities on employment, professions, trades and callings. For a salaried employee, the employer usually deducts the prescribed amount through payroll and deposits it with the competent authority. It is separate from central income tax, salary TDS, provident fund and employee state insurance.
This state-wise professional tax calculator is designed for fixed-salary employee estimates in FY 2026–27. It identifies the legal income basis first, then applies the supported monthly, annual or half-yearly schedule. That distinction matters. Bihar and Jharkhand publish annual employee slabs, Kerala and Greater Chennai use half-yearly income, while Maharashtra and Karnataka include a special February amount in the top slab. The result shows the statutory period instead of presenting a rounded monthly equivalent as law.
How to use this calculator
- Select the state or supported local authority where the employment is taxed. The work location can matter more than the employee’s permanent home address.
- Enter the recurring monthly gross salary or wages used by payroll. Do not enter annual CTC, employer contributions or a take-home amount.
- Select the payroll month. February matters in the top Maharashtra and Karnataka slabs, while March can carry a balancing amount in Madhya Pradesh.
- Choose the Maharashtra employee category or Punjab assessability when that extra field appears.
- Review the selected-period tax, exact annual estimate, applied slab, schedule, effective date and official rule source.
If salary changes during the year, calculate each salary period separately. The annual result on this page assumes the entered salary remains unchanged for all twelve months, both half-years or the whole annual slab period.
Professional tax formula and calculation method
There is no single nationwide percentage formula. The first step is to convert the salary into the basis named by the applicable schedule. For an annual schedule, this tool uses monthly salary × 12. For a half-yearly schedule, it uses monthly salary × 6. It then applies the relevant boundary and builds the period schedule without rounding an official annual amount into a fictional monthly rate.
Worked example: Maharashtra employee
Suppose a man or other employee in the Maharashtra schedule earns ₹30,000 per month throughout FY 2026–27. The salary is above ₹10,000, so the top employee slab applies. The normal payroll deduction is ₹200 for eleven months and ₹300 in February. The exact annual total is therefore (₹200 × 11) + ₹300 = ₹2,500. A woman earning ₹20,000 per month would fall within Maharashtra’s separate nil threshold up to ₹25,000.
Worked example: Kerala half-yearly basis
At a constant monthly salary of ₹20,000, estimated half-yearly income is ₹1,20,000. Under the revised Kerala schedule effective from 1 October 2024, this falls in the ₹1,00,000 to ₹1,24,999 band. The estimated tax is ₹1,000 for each half-year and ₹2,000 for the full year. It should not be described as a statutory ₹166.67 monthly slab.
FY 2026–27 state-wise basis at a glance
| State or authority | Employee calculation basis | Important FY 2026–27 point |
|---|---|---|
| Maharashtra | Monthly salary | Women have a separate ₹25,000 nil threshold. Top slab uses ₹300 in February. |
| Karnataka | Monthly salary | From 1 April 2025, salary below ₹25,000 is nil and ₹25,000 or more enters the top slab. |
| Bihar, Jharkhand | Annual salary | The calculator keeps the statutory annual amount instead of inventing a flat monthly rate. |
| Kerala | Half-yearly income | Revised half-yearly bands apply from 1 October 2024. |
| Greater Chennai Corporation | Average half-yearly income | This is a verified Chennai preset, not a statewide Tamil Nadu assumption. |
| Odisha | No employee PT from 1 April 2026 | The Odisha professional-tax law was repealed for FY 2026–27. |
| Chhattisgarh | Salaried employee exemption | The calculator does not reuse obsolete Madhya Pradesh-style salary slabs. |
| Punjab | Salary or wage assessability | The tool asks an eligibility question instead of applying an unofficial salary threshold. |
Important 2026 professional tax updates
Odisha repealed professional tax
The Odisha State Tax on Professions, Trades, Callings and Employments Act was repealed with effect from 1 April 2026. Accordingly, this calculator returns nil for an Odisha salaried employee in FY 2026–27 and labels the legal change. It does not apply the older ₹1,500 and ₹2,500 annual slabs still found on outdated pages.
West Bengal budget proposal is not treated as an enacted slab
The West Bengal Budget Speech on 5 February 2026 proposed increasing the monthly exemption threshold from ₹10,000 to ₹20,000. A budget announcement is not automatically the operative payroll schedule. As of this page’s review date, the official professional-tax portal still displayed the existing employee schedule, so the calculator retains that official schedule and flags the proposal rather than silently applying it.
Karnataka threshold and exact annual total
Karnataka’s threshold changed from 1 April 2025. Salary or wages below ₹25,000 per month are nil, while ₹25,000 or more attracts ₹200 in ordinary months and ₹300 in February, producing the exact ₹2,500 annual amount. A 2026 procedural amendment concerning returns did not replace that rate schedule.
Professional tax and income tax are different
| Point | Professional tax | Income tax on salary |
|---|---|---|
| Authority | Participating state or local authority | Central government |
| How calculated | Local slab and statutory period | Taxable income, regime and central rates |
| Typical employee collection | Employer payroll deduction | Salary TDS and final return |
| Annual ceiling | Generally ₹2,500 under Article 276(2) | No comparable ₹2,500 ceiling |
Is professional tax deductible under the new tax regime?
Payroll professional tax can still apply whether an employee chooses the old income-tax regime or the default new regime. The central income-tax deduction is a separate question. Section 19(1) of the Income-tax Act, 2025 lists employment tax as a salary deduction, but Section 202(2)(a)(iv) excludes that item when income is computed under the default new regime. In practical terms, professional tax actually paid is generally deductible from salary income under the old or normal regime, not the default new regime. The prior version of this page did not make that distinction clear.
Why your payslip may show a different amount
- Your employer may use a statutory salary definition that differs from the gross amount entered here.
- Bonus, arrears, unpaid leave, joining or leaving mid-year can change the income basis.
- A disability, service, age, category or other exemption may apply but is not captured by this general employee tool.
- The employer may recover an earlier short deduction or refund an excess amount.
- A municipality or other local authority may use a schedule different from the listed preset.
- Punjab assessability and other eligibility rules may require payroll or tax-office confirmation.
- A new notification may have taken effect after the Last Updated date.
Employees, employers and self-employed professionals
This calculator focuses on an employee’s payroll deduction. Employer registration, payment returns and due dates are compliance obligations outside this estimate. Self-employed professionals, traders and businesses may be subject to enrolment tax or a separate class in the state schedule even when there is no salary payroll deduction. Do not use an employee result to determine a business registration or enrolment liability.
For payroll work, keep the employee’s work location, salary components, exemption evidence and month-by-month deductions together. Compare the annual total with Form 16 or other salary records where relevant. If a state or local authority is not supported, the calculator deliberately displays a verification message instead of assuming zero tax.
Related salary and tax calculators
Frequently asked questions
What is professional tax?
Professional tax is a state or local tax on professions, trades, callings and employment. For a salaried employee, the employer generally deducts the applicable amount through payroll and deposits it with the competent authority.
Who has to pay professional tax?
Liability depends on the state or local law, employment location, salary slab and available exemptions. Employees are commonly covered through payroll, while professionals and businesses may have separate enrolment obligations.
What is the maximum professional tax in India?
Article 276(2) of the Constitution generally limits professional tax payable to one state or local authority to ₹2,500 per person per year.
How does this professional tax calculator work?
It converts the entered monthly salary into the basis used by the selected schedule, applies the matching slab and shows the selected-period amount plus an exact annual estimate under an unchanged-salary assumption.
Is professional tax deductible in both tax regimes?
No. Payroll professional tax can apply in either regime, but the salary-income deduction is generally available under the old or normal regime and excluded when income is computed under the default new regime.
Is professional tax payable in Odisha in FY 2026–27?
No employee professional tax is estimated for Odisha from 1 April 2026 because the state professional-tax law was repealed for FY 2026–27.
Why is professional tax higher in February?
In the top Maharashtra and Karnataka employee slabs, ordinary months are generally ₹200 and February is ₹300 so the exact annual total reaches ₹2,500.
Do women have a different Maharashtra professional tax slab?
Yes. Under the current Maharashtra employee schedule, women have a nil monthly salary threshold up to ₹25,000. Above that threshold, the top annual schedule applies.
Does the Greater Chennai result apply across Tamil Nadu?
No. Professional tax in Tamil Nadu is administered by local bodies. The listed half-yearly preset is specifically for Greater Chennai Corporation and should not be assumed for another municipality or corporation.
Why can the calculator differ from my payslip?
Your payslip can differ because of salary definitions, exemptions, variable pay, arrears, leave, a mid-year salary change, a local schedule, a payroll correction or a newer notification.
Official references and methodology
- Constitution of India, Article 276
- Maharashtra professional tax rate schedule
- Karnataka Commercial Taxes professional tax page
- Odisha Finance Department professional tax notifications
- Kerala revised professional tax order
- Greater Chennai Corporation Revenue Department
- Income-tax Act, 2025, Section 19 and Section 202
Disclaimer: This calculator is an educational planning tool, not financial, tax, legal or payroll advice. State and local rules can change. Confirm the current notification, employee eligibility and payroll treatment with the competent authority or a qualified professional before acting.