📌 What is Professional Tax?

Professional Tax (PT) is a state-level direct tax on salary income levied under Article 276 of the Indian Constitution. It is deducted by your employer monthly and deposited with the state government. The maximum annual PT is capped at ₹2,500. 18 Indian states levy PT — the rest do not.

Professional Tax Calculator India — State Wise PT Calculator 2026

Calculate your Professional Tax for all 18 PT-levying Indian states. Instant state-wise PT slab calculation with monthly, annual, and take-home breakdown. Free, no login, no data stored.

✅ 100% Free⚡ Instant Results🔒 No Signup📱 Mobile Friendly🔐 No Data Stored🇮🇳 All 18 PT States

How to Use the PT Calculator — 4 Steps

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Select State
Choose your state from the dropdown. Only the 18 states that actually levy PT are listed.
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Enter Gross Salary
Type your monthly gross salary — the total before any deductions, as shown in your payslip.
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Gender (MH Only)
Maharashtra gives women a PT exemption up to ₹25,000/month. Select accordingly.
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Read Results
Monthly PT, annual PT, take-home, and your active slab are shown instantly. No button click needed.

What is Professional Tax in India?

Professional Tax is a direct tax levied by state governments on income earned from employment, professions, trades, and callings. It is one of India's oldest taxes, with some states having levied it since the colonial era. Despite the name, it applies to all salaried employees — not just doctors, lawyers, or engineers.

The legal basis for Professional Tax is Article 276 of the Constitution of India, which gives state governments the power to levy taxes on professions, trades, callings, and employments. The same Article caps the maximum annual PT at ₹2,500 per person. This constitutional limit has been in place since 1988 and has not been revised since, which means inflation has significantly reduced its real value over the decades.

Who pays Professional Tax? Any person earning a salary in a state that levies PT is liable to pay it, provided their income exceeds the state's minimum threshold. The employer deducts PT from the employee's monthly salary and remits it to the state government. For self-employed professionals, freelancers, and business owners, the responsibility of registration and payment rests with the individual.

PT and Income Tax — the key difference. Professional Tax is a state-level tax, while Income Tax is a central government tax. They operate independently. You pay both if you earn above their respective thresholds. However, the PT you pay during a financial year is deductible from your gross salary income when calculating Income Tax, under Section 16(iii) of the Income Tax Act. This means every rupee of PT you pay reduces your taxable income by the same amount.

PT compliance for employers. Employers must register under the state's PT Act, obtain an Employer Certificate, deduct PT from eligible employees' salaries, and remit the collected amount to the state government within prescribed timelines (monthly or quarterly depending on the state). Late payment attracts interest and penalties. Larger businesses with multiple offices across states must comply with each state's PT regulations separately.

Professional Tax Slabs — All 18 States at a Glance

The table below shows the minimum salary threshold (below which no PT is charged) and the maximum PT applicable for each state. For full slab details, use the calculator above and select your state.

State / UTPT-Free ThresholdMax Monthly PTMax Annual PT
Andhra Pradesh₹15,000/month₹200₹2,400
Assam₹10,000/month₹208₹2,500
Bihar₹25,000/month₹208₹2,500
Chhattisgarh₹12,500/month₹208₹2,500
Gujarat₹5,999/month₹200₹2,400
Jharkhand₹25,000/month₹200₹2,400
Karnataka₹15,000/month₹200*₹2,500
Kerala₹11,999/month₹208₹2,496
Madhya Pradesh₹18,750/month₹208₹2,500
Maharashtra₹7,500/month₹200*₹2,500
Meghalaya₹16,666/month₹208₹2,500
Odisha₹13,304/month₹200₹2,400
Puducherry₹15,000/month₹200₹2,400
Sikkim₹20,000/month₹200₹2,400
Tamil Nadu₹21,000/month₹1,250₹15,000†
Telangana₹15,000/month₹200₹2,400
Tripura₹7,500/month₹150₹1,800
West Bengal₹10,000/month₹200₹2,400

* Karnataka and Maharashtra charge ₹300 in February to reach the ₹2,500 annual cap. † Tamil Nadu's PT is collected half-yearly; the maximum shown is per the higher slab.

Which States Do NOT Levy Professional Tax?

If you work in any of the following states, no Professional Tax is deducted from your salary. These states have not enacted PT legislation and your salary is exempt:

✓Delhi
✓Uttar Pradesh
✓Rajasthan
✓Haryana
✓Punjab
✓Himachal Pradesh
✓Uttarakhand
✓Jammu & Kashmir
✓Ladakh
✓Goa
✓Arunachal Pradesh
✓Nagaland
✓Manipur
✓Mizoram
✓Chandigarh
✓Daman & Diu

Who is Exempt from Professional Tax?

PT exemptions vary by state, but the following categories are commonly exempt across most PT-levying states. Always verify with your state's specific PT Act or your company's HR/payroll team for exact exemption criteria.

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Senior Citizens

Individuals above 65 years of age are typically exempt in most states. Some states set the threshold at 60 years.

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Persons with Disabilities

Individuals with permanent physical disabilities (including blindness) are exempt in most states under special provisions.

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Women in Maharashtra

Women earning up to ₹25,000/month in Maharashtra are fully exempt from Professional Tax — a significant gender-based exemption.

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Armed Forces Personnel

Members of the Armed Forces of the Union serving in the state are exempt from PT in most states.

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Parents of Disabled Children

Parents or guardians of children with disabilities may be exempt in certain states under disability welfare provisions.

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Below Threshold Earners

Employees whose monthly gross salary is below the state's minimum PT threshold pay zero PT. This threshold varies from ₹5,999 (Gujarat) to ₹25,000 (Bihar/Jharkhand).

Professional Tax vs Income Tax — Key Differences

AspectProfessional TaxIncome Tax
Levied byState GovernmentCentral Government
Legal basisArticle 276, ConstitutionIncome Tax Act, 1961
Maximum amount₹2,500 per yearNo upper cap (slab-based)
Applies to18 states onlyAll of India
Deductible from IT?Yes — Section 16(iii)N/A
Collected byEmployer (deducts from salary)Employer (TDS) or self-payment
Based onMonthly gross salaryAnnual taxable income
New regime applicableYes — deduction allowedYes — base for tax calculation

Professional Tax — Frequently Asked Questions

What is Professional Tax in India?
Professional Tax (PT) is a state-level direct tax levied on income earned through employment, professions, trades, or callings. It is governed by individual state governments under Article 276 of the Indian Constitution. The Constitution caps the maximum annual PT at ₹2,500 per person. Employers are responsible for deducting PT from employee salaries and depositing it with the state government. Despite its name, it applies to all salaried employees — not just professionals.
Which states in India charge Professional Tax?
As of 2026, 18 states and union territories levy Professional Tax: Karnataka, Maharashtra, West Bengal, Andhra Pradesh, Telangana, Tamil Nadu, Kerala, Gujarat, Madhya Pradesh, Odisha, Assam, Bihar, Jharkhand, Chhattisgarh, Meghalaya, Tripura, Sikkim, and Puducherry. Major states like Delhi, Uttar Pradesh, Rajasthan, Haryana, and Punjab do NOT charge Professional Tax. If you work in these states, no PT is deducted from your salary.
What is the maximum Professional Tax in India?
Under Article 276 of the Indian Constitution, the maximum Professional Tax any state can levy is ₹2,500 per year. Most states that levy PT set their highest slab at ₹200/month (₹2,400/year) or ₹208/month (₹2,500/year). Karnataka charges ₹200/month for 11 months and ₹300 in February, totalling exactly ₹2,500 annually. Tamil Nadu is an exception — it can charge up to ₹1,250/month for high earners, though this is collected half-yearly.
Is Professional Tax deductible under Income Tax?
Yes. Professional Tax paid during the financial year is fully deductible from your gross salary income under Section 16(iii) of the Income Tax Act, 1961. This means the PT you pay reduces your taxable income by an equivalent amount. For example, if you paid ₹2,400 as PT during the year, your taxable income reduces by ₹2,400. This deduction is available under both the old and new tax regimes. Your employer usually reflects this in your Form 16 under "Deductions under Section 16".
Who is exempt from Professional Tax?
Exemptions vary by state but commonly include: individuals above 65 years of age, parents/guardians of children with disabilities, persons with permanent physical disabilities including blindness, armed forces personnel, members of Central Paramilitary Forces, individuals earning below the state's minimum PT threshold, and in Maharashtra — women earning up to ₹25,000 per month. Badli workers (temporary workers in Maharashtra) are also typically exempt. Always check your specific state's PT Act for complete exemption details.
How is Professional Tax calculated?
Professional Tax is calculated based on your monthly gross salary and the slab structure of your state. First, identify your state's PT slab table. Then find which slab your monthly gross salary falls into. The PT amount for that slab is deducted every month. Some states have a special amount for one month (like Karnataka charging ₹300 in February instead of ₹200) to reach the annual maximum of ₹2,500. Our PT calculator above does this automatically — just select your state and enter your salary.
Is Professional Tax the same in all states?
No. Each state sets its own PT slabs, rates, and exemptions independently. The rates and threshold levels differ significantly. For example, Karnataka exempts salaries up to ₹15,000 and charges ₹200/month above that. Tamil Nadu has 6 slabs and charges up to ₹1,250/month. Maharashtra has gender-based exemptions for women. Bihar and Jharkhand have high thresholds — employees earning below ₹25,000/month pay no PT. Use this state-wise PT calculator to get the exact amount for your state.
What happens if Professional Tax is not paid?
Consequences for non-payment of Professional Tax fall primarily on the employer. Employers are legally responsible for deducting PT from employee salaries and remitting it to the state government within the specified due dates. Failure to deduct, late deduction, or late payment can attract penalties, interest charges, and in some states, criminal liability for the employer. Employees whose employers fail to deposit PT are not personally liable but should be aware of the deduction on their payslips. It is advisable for self-employed professionals to register and pay PT themselves.
Do freelancers have to pay Professional Tax?
Yes, in states that levy Professional Tax, freelancers and self-employed professionals are required to register for PT and pay it themselves. Unlike salaried employees where the employer handles deduction and payment, freelancers must obtain a PT Enrollment Certificate (PTEC) from the state government and pay PT annually. The amount typically depends on their annual income or profession. In Karnataka, for example, self-employed professionals above the threshold must pay ₹2,500 annually. Not paying as a freelancer can attract penalties under the state's PT Act.
Can Professional Tax be claimed as deduction under Section 16?
Yes. Section 16(iii) of the Income Tax Act specifically allows a deduction for Professional Tax paid during the previous year from the gross salary. This deduction is available on the actual amount of PT paid — up to the ₹2,500 annual maximum. The deduction is available even if PT was paid from personal funds (not deducted by employer). Importantly, this deduction is allowed under both old and new tax regimes, unlike most other salary deductions that are only available under the old regime. Your Form 16 (Part B) typically reflects this under "Deductions under Section 16".

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ToolStackHub — 100% Browser-Based, No Data Stored

This Professional Tax calculator runs entirely in your browser. Your salary figures are never sent to any server, never stored, and disappear when you close the tab. PT slab data is verified against official state government sources as of FY 2026-27.

✅ No server — runs in browser only📅 Updated for FY 2026-27🆓 Free, no account needed
Disclaimer: PT slab data is based on official state government notifications as of April 2026. State governments may revise PT slabs without notice. While we verify data regularly, always confirm with your company's payroll team or your state's official PT department for the most current rates. This tool is for informational purposes only and does not constitute tax advice.