Professional Tax Calculator (India) — Monthly Deduction by State & Salary

How it works

monthly PT from the state slab on gross salary; annual = Σ months (Maharashtra, MP, Odisha add the difference in the last month to reach ₹2,500; Tamil Nadu and Kerala levy half-yearly) · constitutional cap ₹2,500 per year (Article 276) · old-regime saving = annual PT × slab × 1.04

Professional tax is a small state levy on earning a living, deducted by employers from salary under slabs that each state sets — nil below a threshold, then a flat ₹150–200 a month — and capped by the Constitution at ₹2,500 a year, which explains the odd February or last-month adjustments in states whose ₹200 slab would otherwise fall short. Several northern states do not levy it at all, some southern states collect it half-yearly, and exemptions exist for seniors, people with disabilities and, in Maharashtra, women earning up to ₹25,000. Under the old tax regime the amount comes off taxable salary; under the new one it is simply a cost.

Worked example

A man earning ₹60,000 a month in Maharashtra pays ₹200 professional tax in eleven months and ₹300 in February — ₹2,500 a year, the constitutional maximum. The same salary in Karnataka is ₹200 every month (₹2,400), in Tamil Nadu ₹690 per half-year (₹1,380, spread as ₹115 a month), in Delhi nothing; under the old regime the ₹2,500 saves about ₹780 of income tax for a 30%-slab employee.

Frequently asked questions