Professional Tax Calculator (India)

Professional tax is a small state tax on people who earn a living from a job, trade or profession. For salaried staff the employer deducts it from pay and deposits it with the state or local body. It is not a tax on the business, but the employer is responsible for registering, deducting and paying on time, so it shows up as a payroll compliance task.

The Constitution lets a state levy it but caps it at ₹2,500 per person per year. That is the ceiling, not the rate: most states charge far less at lower salaries, a few charge nothing at all, and the exact amount depends on the state's slab.

Figures on this page were last checked on 18 October 2026 for FY 2026-27. Professional tax is set state by state and changes without notice, so confirm the current schedule with the state before you file.

States disagree on three things, and the calculator handles all three:

• What the slab is measured on. Most states use monthly gross salary. Kerala, Tamil Nadu and Puducherry use six months' income, charged twice a year by the local body. Madhya Pradesh, Bihar, Jharkhand and Meghalaya use annual income.
• A February top-up. Karnataka and Maharashtra charge ₹200 a month and ₹300 in February, so the year comes to ₹2,500 rather than ₹2,400.
• Who is treated differently. Maharashtra charges women nothing up to ₹25,000 a month; the same salary for a man starts at ₹7,501. Several states also exempt senior citizens, people with disabilities or armed forces staff, so check the schedule if one of those applies.

These are the states where professional tax is deducted today, with the slab in the state's own basis. Click a state in the list below the calculator for its full slab table and sources.

Andhra Pradesh

nil up to ₹15,000 monthly gross; ₹150 to ₹200 a month across 2 slabs

Assam

nil up to ₹15,000 monthly gross; ₹180 to ₹208 a month across 2 slabs

Bihar

nil up to ₹3,00,000 annual income; ₹1,000 to ₹2,500 a year across 3 slabs

Gujarat

nil up to ₹12,000 monthly gross; ₹200 a month

Jharkhand

nil up to ₹3,00,000 annual income; ₹1,200 to ₹2,500 a year across 4 slabs

Karnataka

nil up to ₹24,999 monthly gross; ₹200 a month (₹300 in February)

Kerala

nil up to ₹11,999 income in a half-year; ₹320 to ₹1,250 per half-year across 6 slabs

Madhya Pradesh

nil up to ₹2,25,000 annual income; ₹1,500 to ₹2,500 a year across 3 slabs

Maharashtra

nil up to ₹7,500 monthly gross; ₹175 to ₹200 a month (₹300 in February) across 2 slabs

Meghalaya

nil up to ₹50,000 annual income; ₹200 to ₹2,500 a year across 11 slabs

Mizoram

nil up to ₹5,000 monthly gross; ₹75 to ₹208 a month across 6 slabs

Nagaland

nil up to ₹3,999 monthly gross; ₹35 to ₹208 a month across 5 slabs

Puducherry

nil up to ₹99,999 income in a half-year; ₹250 to ₹1,250 per half-year across 5 slabs

Punjab

nil up to ₹20,833 monthly gross; ₹200 a month

Sikkim

nil up to ₹20,000 monthly gross; ₹125 to ₹200 a month across 3 slabs

Tamil Nadu

nil up to ₹21,000 income in a half-year; ₹180 to ₹1,250 per half-year across 5 slabs

Telangana

nil up to ₹15,000 monthly gross; ₹150 to ₹200 a month across 2 slabs

Tripura

nil up to ₹7,499 monthly gross; ₹150 to ₹208 a month across 2 slabs

West Bengal

nil up to ₹20,000 monthly gross; ₹100 to ₹208 a month across 4 slabs

Several states levy nothing, and a few have changed in the past year. Odisha repealed the tax from April 2026. Delhi has never collected it. Do not assume a state is exempt because a payroll site lists it without a slab — check this list.

Delhi

Delhi does not collect professional tax from salaried employees. The Delhi Municipal Corporation Act allows the Corporation to levy it, but it has not done so, so there is no slab and nothing for an employer to deduct or register.

Rajasthan

Rajasthan has a professional tax law on the statute book, but no rate has been notified and employers do not deduct it today.

Chhattisgarh

Chhattisgarh's professional tax Act is still on the books, but a notification of 31 March 2011 exempts everyone from it from 1 April 2011, so nothing is collected.

Odisha

Odisha repealed professional tax from 1 April 2026 by an ordinance notified on 21 April 2026. Dues for periods up to 31 March 2026 stay payable under the old schedule.

Haryana

The Excise and Taxation Department's memo of 8 July 2019 says Haryana does not levy professional tax.

Uttar Pradesh

Uttar Pradesh has no professional tax Act and none is deducted.

Himachal Pradesh

Himachal's 2005 professional tax Act was repealed by Act 1 of 2006, with effect from 1 November 2005.

Uttarakhand

No professional tax is deducted.

Goa

A 2009 Act exists but no commencement notification was found and nothing is deducted in practice; confirm with the Goa Department of State Tax.

Arunachal Pradesh, Chandigarh and Ladakh

No professional tax is deducted.

Jammu & Kashmir

A 2005 Act is on the books, but the state tax site shows no schedule or payment facility and payroll references list no PT. Treat it as not collected in practice.

Manipur

A 2012 and a 2020 schedule exist and we could not establish which is collected. Check with the Manipur taxation department before deducting.

For most of these places there is no official statement that says 'we do not levy'. The position rests on the absence of an Act or schedule and on payroll references that agree. Where that is the case, the entry says so.

In every state that levies it, an employer has the same four jobs:

1. Register for professional tax in each state where employees work. There is no single national registration.
2. Deduct the right amount from each employee's salary under that state's slab.
3. Deposit what you deducted by the state's due date. Dates differ: some states want it by the 15th of the following month, Kerala and Tamil Nadu collect twice a year, and Jharkhand collects each quarter.
4. File whatever return the state requires, which can be monthly, quarterly or annual depending on the state and on how much you deduct.

Late deposit and missed deductions attract interest and penalties, and the rates are set by each state, so missing a few months is not free.

• Using an old slab. Karnataka, Assam, Kerala, Tamil Nadu and West Bengal have all revised their amounts since 2023, and many payroll sites still print the earlier tables.
• Treating a half-yearly or annual state as monthly. A Kerala employee on ₹50,000 a month is taxed on six months' income of ₹3,00,000, not on ₹50,000.
• Forgetting the February amount where it applies.
• Applying the tax of the company's registered state to a remote employee who works in another state.
• Deducting where the tax no longer exists, such as Odisha from April 2026.

Professional tax actually paid is allowed as a deduction from the employee's taxable salary, and for the employer it is a business expense. It should appear on the payslip and in Form 16.