Professional Tax Calculator – All States
Find your monthly and annual professional tax for FY 2026-27 in any state – including Maharashtra’s women’s exemption, the February adjustment in Maharashtra and Karnataka, and the half-yearly system in Tamil Nadu and Kerala. State-notified rates, verified by a practising CA.
Professional tax (PT) is a small tax on employment and professions levied by state governments, not the Centre. Your employer deducts it from salary every month and deposits it with the state. Article 276 of the Constitution caps it at Rs 2,500 per person per year in every state. The amount you pay depends entirely on which state you work in – around 20 states levy it (Odisha abolished its PT from April 2026), each with its own slabs, while Delhi, Haryana, Uttar Pradesh, Rajasthan, Uttarakhand, Himachal Pradesh and most union territories levy none at all.
If you opt for the old tax regime, the professional tax deducted from your salary is fully deductible under Section 16(iii) while computing taxable salary. The new regime does not allow this deduction.
| State | Charged | Salaried PT (range) | Key points |
|---|---|---|---|
| Maharashtra | Monthly | Nil – Rs 200 (Rs 300 in Feb) | Women exempt up to Rs 25,000/month; men exempt up to Rs 7,500 |
| Karnataka | Monthly | Nil or Rs 200 (Rs 300 in Feb) | Nil below Rs 25,000/month |
| Telangana | Monthly | Nil – Rs 200 | Nil up to Rs 15,000/month |
| West Bengal | Monthly | Nil – Rs 200 | Four slabs from Rs 10,001 |
| Andhra Pradesh | Monthly | Nil – Rs 200 | Same pattern as Telangana |
| Tamil Nadu | Half-yearly | Nil – Rs 1,250 per half-year | Rates vary slightly by municipal corporation |
| Gujarat | Monthly | Nil or Rs 200 | Single slab – nil below Rs 12,000/month |
| Madhya Pradesh | Monthly | Nil – Rs 2,500/year | Rs 208 x 11 months + Rs 212 in the last month |
| Kerala | Half-yearly | Nil – Rs 1,250 per half-year | Collected by local bodies |
| Assam | Monthly | Nil – Rs 208 | Nil up to Rs 10,000/month |
| Bihar | Annual | Nil – Rs 2,500/year | Slabs on annual income from Rs 3 lakh |
| Jharkhand | Annual | Nil – Rs 2,500/year | Slabs on annual income from Rs 3 lakh |
| Odisha | – | Abolished | Professional tax abolished w.e.f. 1 April 2026 |
| Punjab | Monthly | Nil or Rs 200 | State Development Tax where annual income exceeds Rs 2.5 lakh |
| Sikkim | Monthly | Nil – Rs 200 | Nil up to Rs 20,000/month |
| Tripura | Monthly | Nil – Rs 208 | Nil up to Rs 7,500/month |
| Manipur | Annual | Nil – Rs 2,500/year | Slabs on annual income |
| Meghalaya | Annual | Nil – Rs 2,500/year | Slabs on annual income |
| Puducherry | Half-yearly | Nil – Rs 1,250 per half-year | Slabs on half-yearly income |
| Chhattisgarh / Mizoram / Nagaland / Goa | – | Levied | Detailed state pages under preparation |
| No professional tax | – | Nil | Delhi, Haryana, Uttar Pradesh, Rajasthan, Uttarakhand, Himachal Pradesh, J&K and most UTs |