Professional Tax Calculator India

Select your work state and enter your salary to check the Professional Tax deducted from your pay. The calculator uses jurisdiction-specific rules and shows the official source used for supported calculations.

Your salary stays in your browser

Calculate Professional Tax

Use gross salary before Professional Tax and other payroll deductions.

Work State / UT

Select the state or union territory where you work.

Monthly Gross Salary

₹

Enter salary before Professional Tax and other payroll deductions.

Employee Category

Maharashtra currently uses different salary thresholds for men and women.

How to Use the Professional Tax Calculator

Choose whether you want to enter a monthly or annual salary, select the state or union territory where you work, and enter your gross salary. The calculator converts annual salary to a monthly equivalent only where the legal schedule is monthly. For local-body systems such as Tamil Nadu, the calculator asks for the local body only when it is required.

1. Use work location

Select the jurisdiction of employment rather than your permanent address. Professional Tax is tied to the applicable state or local authority.

2. Enter gross salary

Use gross salary or wages before Professional Tax and other payroll deductions. Do not use CTC unless the applicable law specifically uses that basis.

3. Check the source

The result shows the rule status, verification date and source used for supported jurisdictions, so you can confirm the applicable schedule.

What Is Professional Tax?

Professional Tax is a state or local levy on professions, trades, callings and employment. For salaried employees it normally appears as a deduction on the payslip, but there is no single national salary slab. Each state that levies the tax has its own Act or schedule, while some local bodies administer the levy directly.

Article 276 of the Constitution limits taxes on professions, trades, callings and employments to ₹2,500 per person per year for a state or local authority. That ceiling does not mean every state must charge ₹2,500. Some current schedules produce a lower annual amount. Assam's top employee rate, for example, can total ₹2,496 under the current rate structure used by this calculator.

The calculator is designed for standard salaried or wage-earning employees. It does not calculate enrolment tax for self-employed professionals, employer PTEC/PTRC liabilities, return filing, penalties or registration requirements.

How Professional Tax Is Calculated

The first step is to identify the legally relevant salary basis. Maharashtra, Karnataka, Telangana, Gujarat and several other jurisdictions use monthly salary or wages for employee slabs. Chennai uses average half-yearly income under the Greater Chennai Corporation schedule. Other states may use annual income. Converting every state into one fake monthly table can therefore produce incorrect results.

For monthly-slab states, selecting Annual Salary simply divides the entered amount by 12 to obtain a monthly equivalent. The page clearly tells you when this assumption is used. For Greater Chennai Corporation, monthly salary is multiplied by six to estimate half-yearly income; an annual entry is divided by two.

The displayed monthly amount is the actual schedule amount where a monthly statutory deduction exists. The calculator does not replace a special-month pattern with annual tax divided by 12. For Maharashtra and Karnataka, for example, the top employee schedule uses ₹200 in regular months and ₹300 in February to reach ₹2,500 over a full year.

State-Wise Professional Tax Reference

The table below contains only rule sets that are implemented in the calculator. Jurisdictions still requiring a fresh official-source review are kept out of the numerical table instead of being assigned guessed rates.

State / Jurisdiction	Employee salary basis	PT range	Frequency	Special rule	Verified
Maharashtra	Monthly salary/wages	Nil to ₹2,500/year	Monthly	Gender threshold; February ₹300 in top slab	13 Sep 2026
Karnataka	Monthly salary/wages	Nil or ₹2,500/year	Monthly	₹25,000 and above; February ₹300	13 Sep 2026
Telangana	Monthly salary/wages	Nil to ₹200/month	Monthly	Three employee slabs	13 Sep 2026
Gujarat	Monthly salary/wages	Nil or ₹200/month	Monthly	₹12,000 threshold	13 Sep 2026
Assam	Monthly salary/wages	Nil to ₹208/month	Monthly	2025 rate modification	13 Sep 2026
West Bengal	Monthly salary/wages	Nil to ₹200/month	Monthly	18 Aug 2026 replacement schedule is not activated here before operative confirmation	13 Sep 2026
Odisha	Current period	₹0	—	Profession Tax withdrawn for the current post-April-2026 period	13 Sep 2026
Greater Chennai Corporation	Average half-yearly income	Nil to ₹1,250/half-year	Half-yearly	Local-body schedule	13 Sep 2026
Andhra Pradesh	Monthly salary/wages	Nil to ₹200/month	Monthly	Three employee slabs	13 Sep 2026
Sikkim	Monthly salary/wages	Nil to ₹200/month	Monthly	State schedule	13 Sep 2026
Nagaland	Monthly salary/wages	Nil to ₹208/month	Monthly	Six employee bands	13 Sep 2026
Tripura	Monthly gross income	Nil to ₹208/month	Monthly	Three employee bands	13 Sep 2026

Important State Rules

Maharashtra Professional Tax

For men, monthly salary up to ₹7,500 is nil, ₹7,501–₹10,000 attracts ₹175, and above ₹10,000 falls into the ₹2,500 annual schedule. For women, salary up to ₹25,000 is nil and above ₹25,000 falls into the top schedule.

The top schedule is ₹200 in regular months and ₹300 in February. This calculator does not use the stale ₹10,000 exemption for women and does not move the ₹300 adjustment to March.

Karnataka Professional Tax

The current employee schedule applies to salary or wages of ₹25,000 and above. The 2025 amendment increased the annual top amount to ₹2,500 by using ₹300 in February while retaining ₹200 for the other months.

Salary below the applicable threshold returns nil. The calculator uses the statutory boundary stored in the current Karnataka rule record rather than older ₹15,000 tables.

Telangana Professional Tax

The official Telangana schedule currently shows nil up to ₹15,000 per month, ₹150 from ₹15,001 to ₹20,000, and ₹200 above ₹20,000 for salary and wage earners.

There is no special month in the standard employee schedule, so annual tax is the monthly amount multiplied by 12 for a constant salary.

Gujarat Professional Tax

The Gujarat Commercial Tax Department schedule effective from 1 April 2022 sets employee Professional Tax at nil up to ₹12,000 monthly salary or wages and ₹200 per month above ₹12,000.

The calculator applies the same employee threshold to the salary categories covered by the official schedule and does not infer a percentage rate.

Assam Professional Tax

Assam published a rate-modification notification dated 1 April 2025. The current employee record used here returns nil up to ₹15,000, ₹180 from ₹15,001 to ₹24,999, and ₹208 from ₹25,000 upward.

The top annual amount is ₹2,496, not ₹2,500. The constitutional ceiling is a maximum, not a requirement to round every state to ₹2,500.

West Bengal Professional Tax

The calculator currently retains the operative employee schedule of nil up to ₹10,000, followed by ₹110, ₹130, ₹150 and ₹200 monthly bands. The 18 August 2026 Notification 1407-F.T. published a replacement schedule with a future intended employee date of 1 October 2026, but it was issued as a proposed amendment inviting objections.

Because the calculator review date is 13 September 2026, that future/proposed schedule is not silently switched on.

Tamil Nadu and Chennai

Tamil Nadu should not be represented by one statewide employee slab. Greater Chennai Corporation publishes a half-yearly Profession Tax schedule based on average half-yearly income.

For Chennai, this calculator estimates half-year income from a constant salary and applies the current GCC bands. Other Tamil Nadu local bodies return a verification message instead of borrowing Chennai's rates.

Odisha Professional Tax

The Odisha Finance Department lists the Odisha State Tax on Professions, Trades, Callings and Employment (Repeal) Ordinance, 2026 dated 21 April 2026, and the state's 2026 policy withdrew Profession Tax from 1 April 2026.

For the current post-withdrawal period, the calculator therefore returns ₹0 and identifies the status as withdrawn rather than applying an older slab.

Professional Tax Is Not the Same as CTC or Income Tax

Professional Tax is generally based on the salary or wage definition in the relevant state or local schedule. CTC can include employer PF, gratuity provisions, insurance, bonuses and benefits that are not automatically the salary figure used for Professional Tax. Entering annual CTC in a monthly gross-salary slab can therefore produce the wrong result.

Professional Tax is also separate from Income Tax. Professional Tax is imposed by a state or local authority under its own law, while Income Tax is a central levy. This page intentionally does not calculate TDS, PF, HRA, gratuity or net salary. For a broader salary estimate, use the CTC to In-Hand Salary Calculator.

Common Professional Tax Calculation Mistakes

Using CTC instead of salary

CTC can include employer-side costs. The relevant employee slab usually uses salary or wages defined by the jurisdiction.

Using the home state

The applicable jurisdiction is generally connected to where the employment is carried on, not simply the employee's permanent address.

Flattening special months

₹2,500 ÷ 12 is not a substitute for ₹200 regular months and ₹300 in February where the law specifies that pattern.

Applying one Tamil Nadu rate

Local-body schedules matter. Chennai's half-yearly table should not automatically be used for every municipality or corporation.

Using old state tables

Karnataka, Assam, Odisha and West Bengal all illustrate why PT data needs effective dates and a real review process.

Forcing the ₹2,500 cap

Article 276 sets a ceiling. A valid state schedule can produce less, such as ₹2,496, without being rounded upward.

Frequently Asked Questions

How is Professional Tax calculated?

Professional Tax is calculated using the salary or income basis and fixed slab amounts defined by the applicable state or local law. It is not one national percentage.

Which salary should I enter?

Enter gross salary or wages before Professional Tax and other payroll deductions. Do not enter CTC unless the applicable jurisdiction specifically defines the employee slab using that figure.

Is Professional Tax calculated on CTC?

Not as a universal rule. CTC can include employer-side contributions and benefits, while PT schedules normally refer to salary, wages, remuneration or another defined amount.

What is the maximum Professional Tax in India?

Article 276 of the Constitution caps the tax at ₹2,500 per person per year for a state or local authority. Actual schedules can be lower.

Is Professional Tax the same in every state?

No. Some states levy it using monthly slabs, some use annual or half-yearly schedules, some local bodies administer it, and some jurisdictions do not levy employee PT.

Which state should I select if I live and work in different states?

Select the work jurisdiction that applies to your employment. Permanent residence is not automatically the correct PT jurisdiction.

Why is ₹300 deducted in February in Maharashtra or Karnataka?

For the current top employee schedules stored here, regular months use ₹200 while February uses ₹300 so that the full-year amount reaches ₹2,500.

Why is Professional Tax different for women in Maharashtra?

Maharashtra's current employee schedule provides a higher nil threshold for women: up to ₹25,000 monthly salary or wages.

How is Professional Tax calculated in Chennai?

Greater Chennai Corporation uses average half-yearly income. The calculator converts a constant monthly salary into an estimated six-month income and applies the GCC half-yearly schedule.

Why does Tamil Nadu require local-body information?

Profession Tax is administered through local bodies. Using one Chennai or other municipal schedule for the whole state would be misleading.

Has Odisha withdrawn Professional Tax?

For the current post-April-2026 period, this calculator treats Odisha employee PT as withdrawn based on the 2026 repeal instrument and state policy materials listed by the Finance Department.

Does this calculator support self-employed professionals?

No. It is designed for salaried or wage-earning employees. Enrolment tax, business liability and employer compliance are separate calculations.

Are special statutory exemptions automatically applied?

No. Disability, service, age or other special exemptions can vary by statute. The calculator applies standard employee schedules and links the source for confirmation.

Are my salary details stored?

No salary value is sent to a server, saved in localStorage or sessionStorage, or placed in the URL by this calculator. The calculation runs in your browser.

Related Salary Calculators

Official Sources & Methodology

The calculator stores each supported rule as a jurisdiction record with its salary basis, slabs, special-month rule, effective status, source authority and verification date. Proposed or future rules are not automatically treated as active. If a jurisdiction cannot be safely calculated from the verified record, the tool returns a verification message instead of a number.

Maharashtra GST Department — Profession Tax rate schedule.
Karnataka Commercial Taxes / Karnataka Profession Tax amendment materials.
Commercial Taxes Department, Government of Telangana — PT Schedule.
Commercial Tax Department, Government of Gujarat — Profession Tax rate schedule.
Commissionerate of Taxes, Assam — 1 April 2025 rate-modification notification listing.
Directorate of Commercial Taxes, West Bengal — Profession Tax portal and August 2026 schedule notification.
Finance Department, Government of Odisha — 2026 repeal ordinance listing.
Greater Chennai Corporation Revenue Department — half-yearly Profession Tax schedule.
Government of Sikkim Finance, Revenue and Expenditure Department — Professional Tax schedule.
Department of State Taxes, Government of Nagaland — live Professional Tax schedule.
Constitution of India, Article 276 — annual constitutional ceiling.

Rules reviewed for this build: 13 September 2026. This calculator is an informational payroll estimate. Official Acts, notifications, local-body schedules and employer payroll records remain authoritative.