Professional Tax Calculator
Pick your state and enter your monthly salary — see your monthly & annual professional tax instantly, with a slab-wise breakdown.
Professional tax breakdown
What is professional tax?
Professional tax (PT) is a tax levied by state governments on income earned by way of profession, trade, calling or employment. Employers deduct it from employees' salaries every month and deposit it with the state. It is capped at ₹2,500 per year under Article 276 of the Constitution, and the amount you pay is fully deductible from your salary under Section 16(iii) of the Income Tax Act.
State-wise PT slabs — 2025
Monthly salary thresholds and the professional tax charged in each slab. The annual maximum is ₹2,400–₹2,500 depending on the state.
Key points explained
Who pays professional tax?
Salaried employees (deducted by the employer), and self-employed professionals, traders & freelancers (paid directly). States without PT include Delhi, Haryana, UP, Rajasthan and others.
The Maharashtra February rule
In Maharashtra, PT is ₹200/month for 11 months and ₹300 in February for higher earners — totalling ₹2,500 a year. This calculator applies that adjustment automatically.
Is PT tax-deductible?
Yes. Professional tax paid is deductible from your gross salary under Section 16(iii), reducing your taxable income — but only under the old regime.
Employer responsibility
Employers must obtain a PT registration & enrolment certificate, deduct PT monthly and remit it by the state due date. Late payment attracts interest and penalty.