Professional Tax Calculator (State-wise)
Estimate professional tax (PT) for Indian salaried employees by state and monthly gross salary. Professional tax is a state levy deducted by employers (monthly or half-yearly), capped at ₹2,500 per year under Article 276. Amounts paid are generally deductible from salary under Section 16(iii) of the Income-tax Act. Figures are illustrative — confirm with your payslip and state rules.
Your details
Choose the state that governs your payroll PT. Many employers use the work-state or registered office state.
Maharashtra February deduction
Top slab pays ₹300 in February instead of ₹200 so the year totals ₹2,500.
Notes
- Maharashtra: February deduction is ₹300 (not ₹200) for the highest salary slab — annual total stays within ₹2,500.
Professional tax (this month)
₹200
In February (top slab)
₹300
Est. annual PT
₹2,500
Constitutional annual cap
₹2,500
Annual PT vs ₹2,500 cap
Income tax link
Professional tax actually paid is usually allowed as a deduction from salary under Section 16(iii), lowering taxable salary. For broader income tax planning, use our tax regime comparator or advance tax calculator.
Professional tax in India — keywords and concepts
Professional tax calculator India users often search for state-wise PT slabs, Maharashtra professional tax in February, Karnataka and West Bengal slab-wise deduction, and Tamil Nadu or Kerala half-yearly professional tax. Unlike income tax, which is central, professional tax is decided by each state; rates differ, but the annual ceiling is ₹2,500 nationwide. Employers must register, deduct, and deposit PT; non-compliance can attract penalties and interest under state laws.
States with no professional tax (typical salary)
Many employees in Delhi, Haryana, Punjab, Rajasthan, Uttar Pradesh, Uttarakhand, and Himachal Pradesh do not see a PT line on salary slips. This tool shows zero for those selections. Border cases and special categories still require local confirmation.
Maximum PT and payslip planning
The effective maximum monthly professional tax is often around ₹208.33 when spread evenly (₹2,500 ÷ 12), but states like Maharashtra use ₹200 per month with a ₹300 month so the annual total hits the cap. Half-yearly states may deduct ₹1,250 twice a year for higher brackets, which matches the same annual limit.
Snapshot — maximum monthly PT by state (high salary)
| State / pattern | Typical max monthly PT | Collection |
|---|---|---|
| Maharashtra (top slab) | ₹200 (₹300 in Feb) | Monthly |
| Karnataka, Gujarat, WB, TS, AP | Up to ₹200 | Monthly |
| Tamil Nadu, Kerala (illustrative) | ~₹208 effective | Half-yearly |
| Several eastern / other states | Tiered up to ~₹208/mo | Monthly |
The table summarises common payroll behaviour; your employer’s software and the latest notification prevail.
Frequently asked questions
What is professional tax in India?
It is a tax on professions, trades, and employment levied by states. For salaries, it appears as a small deduction each month or twice a year, separate from TDS on income tax.
Is professional tax deductible in income tax?
Yes, generally under Section 16(iii) as part of the salary deduction bundle, so it reduces taxable salary if you actually paid it during the year.
What is the maximum professional tax per year?
Article 276 limits the total to ₹2,500 per financial year per person. Schedules are designed not to exceed this for employees.
Why does my Maharashtra payslip show ₹300 in February?
For the highest slab, eleven months at ₹200 plus one month at ₹300 equals ₹2,500 for the year, matching the constitutional cap.
How is professional tax different from TDS?
PT goes to the state under professional tax law. TDS on salary is central income tax withheld by the employer. Both can appear on the same payslip but serve different purposes.
Can this calculator match my payslip exactly?
Not always. Exemptions, salary components, and notification updates can change the base or slabs. Use this tool for estimates and learning; use your Form 16 and payslips for filing.