Professional Tax Calculator (India)
Calculate state professional tax (PT) on your monthly salary. Pick your state to see the 2024 slab, monthly and annual PT, and your net pay after deduction.
Updated 2026-06-14 · Free · No sign-up · Runs privately in your browser
Show the slab & steps
Estimate based on each State's 2024 professional-tax slabs. Slabs, exemptions and the annual cap are fixed by State law and change periodically — always verify the current official figures with your State's Commercial / Profession Tax department. This is general guidance, not tax advice.
How it works
The Professional Tax Calculator estimates the state professional tax (PT) deducted from your salary. You enter your monthly gross salary, choose your state, and the tool returns the monthly PT, the annual PT (after the constitutional cap), and your net monthly salary after the deduction.
Professional tax is a state subject, so the slabs differ from one state to another. The calculator embeds a 2024 snapshot of the monthly slabs for seven of the largest PT states.
Estimate based on each state’s 2024 professional-tax slabs. Slabs, exemption limits and collection rules are fixed by state law and change periodically — always verify the current official figures with your state’s Commercial / Profession Tax department. This is general guidance, not tax advice.
The constitutional cap
Whatever your state, Article 276 of the Constitution limits total professional tax to 2,500 rupees per person per year. States design their top slabs to land at or below this ceiling. Maharashtra, for example, charges 200 a month for 11 months and 300 in February to total exactly 2,500.
State slabs (2024 snapshot)
| State | Exempt up to (monthly) | Top monthly PT | Approx. annual PT |
|---|---|---|---|
| Maharashtra | 7,500 | 200 (300 in Feb) | 2,500 |
| Karnataka | 24,999 | 200 | 2,400 |
| West Bengal | 10,000 | 200 | ~2,496 |
| Tamil Nadu | 21,000 | 1,250 (half-yearly basis) | up to 2,500 |
| Andhra Pradesh | 15,000 | 200 | ~2,400 |
| Gujarat | 11,999 | 200 | 2,400 |
| Telangana | 15,000 | 200 | ~2,400 |
All figures are in rupees. West Bengal and Tamil Nadu use multiple graduated slabs; the table shows the exemption floor and the top slab only.
Worked example
Suppose you earn 35,000 rupees a month and work in Maharashtra:
- 35,000 is above the 10,000 threshold, so the slab is 200 per month.
- Annual PT = 200 x 12 + 100 February top-up = 2,500 rupees (this exactly equals the constitutional cap).
- Net salary after PT = 35,000 − 200 = 34,800 rupees in a normal month.
Now suppose you earn 22,000 rupees a month in Karnataka:
- 22,000 is below the 24,999 exemption, so monthly PT is nil and the annual PT is 0.
Why professional tax matters
Even though PT is a small amount, it affects your take-home pay and your income-tax computation:
- It is deducted monthly by your employer and reflected on your salary slip and Form 16.
- Under the old income-tax regime, professional tax actually paid is fully deductible from salary income under Section 16(iii), reducing your taxable salary.
- If you change states mid-year, your employer applies the new state’s slab from the date of transfer, so your annual PT can be a blend of two states.
Frequently asked questions
What is professional tax and who pays it?+
Professional tax is a small tax levied by state governments on salaried employees, professionals and traders. For salaried staff it is deducted monthly from gross salary by the employer and deposited with the state. It applies only in states that have a Profession Tax Act, such as Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Gujarat and Telangana.
What is the maximum professional tax payable in a year?+
Article 276 of the Constitution caps professional tax at 2,500 rupees per person per year, no matter which state you work in. Most states are designed so the highest annual PT lands at or below this ceiling — for example Maharashtra reaches exactly 2,500 by charging 300 in February.
How is professional tax calculated in Maharashtra?+
Maharashtra charges nil up to 7,500 rupees a month, 175 a month from 7,501 to 10,000, and 200 a month above 10,000. To hit the 2,500 annual ceiling the February deduction is 300 instead of 200, so a high earner pays 200 x 11 + 300 = 2,500 for the year.
Is professional tax the same in every state?+
No. Each state sets its own slabs, exemption limits and even the collection frequency. Karnataka and Gujarat charge a flat 200 a month above their exemption, West Bengal uses graduated slabs, and Tamil Nadu collects PT half-yearly. The calculator embeds a 2024 snapshot for the major states.
Can I claim professional tax as a deduction in income tax?+
Yes. Professional tax actually paid during the year is fully deductible from salary income under Section 16(iii) of the Income Tax Act when you compute taxable income under the old regime. Keep the amount shown on your Form 16 or salary slips as proof.