Professional Tax Calculator

By Varun M

Professional tax is a state tax, not a central one — some states charge nothing at all, and Tamil Nadu and Kerala charge it twice a year instead of monthly. Pick your state and enter your monthly salary to see what actually applies to you.

State / UT Monthly gross salary (₹)

We couldn't verify 's professional tax slabs with confidence — sources conflict or say nothing specific. Rather than guess, enter your own monthly amount below (check your payslip or your state's tax department).

Your monthly professional tax (₹)

Enter a valid (non-negative) salary to see your professional tax.

charges no professional tax at all.

₹0

Professional tax, monthly

Professional tax, paid twice a year

doesn't deduct professional tax monthly at all — nothing comes off your payslip each month. The figure below () is a derived comparison number only (the half-yearly amount ÷ 6), shown so you can compare against states that do deduct monthly. It is not an actual monthly deduction.

How to use this calculator

Pick your state and enter your monthly gross salary. Most states deduct professional tax directly from your monthly payslip based on a salary slab; a few charge nothing; Tamil Nadu and Kerala assess it twice a year instead. The calculator adapts to whichever applies.

What professional tax actually is

Despite the name, professional tax is a state tax on employment/salaried income, not a tax specific to professionals. Article 276(2) of the Constitution caps it at ₹2,500 per person per year — every state that levies it stays within that limit, though most charge less. Because it's state-set, there's no single central table: each state (or none) sets its own slabs, and they change on each state's own schedule, not a national Budget cycle.

States that charge nothing

Delhi, Uttar Pradesh, Rajasthan, Haryana, Punjab, Uttarakhand, Chhattisgarh, Himachal Pradesh, Goa, Arunachal Pradesh, Chandigarh, Dadra and Nagar Haveli and Daman and Diu, Ladakh, Lakshadweep, and the Andaman and Nicobar Islands currently levy no professional tax at all.

Tamil Nadu and Kerala: paid twice a year, not monthly

Unlike every other PT-charging state, Tamil Nadu and Kerala don't deduct professional tax from your monthly payslip. Instead, it's assessed against your salary and paid as a lump sum twice a year — once for April–September (due by 30 September), and once for October–March (due by 31 March). The "monthly" figure this calculator shows for these two states is purely a derived number for comparison against states that do deduct monthly — nothing is actually taken out of your pay each month. Tamil Nadu also has confirmed municipal-level variation: Greater Chennai Corporation runs its own revised slabs, different from other municipalities in the state. We show the general state-level slab here, not Chennai's specific figures — check your local corporation if you're in Chennai.

Some states you'll need to check directly

For Manipur, Mizoram, Sikkim, Puducherry, Nagaland, and Jammu and Kashmir, published sources on their professional tax slabs either conflict or say too little for us to state a confident figure — so this calculator asks you to enter your own amount for these instead of guessing. Check your payslip or your state/UT's tax department directly.

Worked example

A ₹30,000/month salary in Karnataka: professional tax is nil up to ₹25,000, then a flat ₹200/month above that (₹300 in February, so the year totals exactly ₹2,500) — so this salary attracts ₹200/month, roughly ₹2,500/year. The same ₹30,000 salary in Telangana, where the top slab is also ₹200/month, gives the same monthly figure but a lower annual total (₹2,400, no February adjustment). In Delhi, the same salary attracts ₹0 — professional tax simply isn't levied there.

State-by-state detail

Full slab tables, worked examples, and payment/filing detail for the largest states:

Professional tax in Maharashtra — three tiers, plus a separate exemption for women most calculators miss.
Professional tax in Karnataka — the 2025 amendment that simplified three tiers to two.
Professional tax in West Bengal — the most gradual slab of any state here, four real bands.
Professional tax in Telangana — identical to Andhra Pradesh, for a specific historical reason.
Professional tax in Andhra Pradesh — identical to Telangana, inherited from the same pre-2014 Act.
Professional tax in Gujarat — the simplest structure of all, and one where we found and corrected a genuinely stale figure.
Professional tax in Madhya Pradesh — a four-tier slab, and the one page where even a primary source we checked turned out to be outdated.
Professional tax in Jharkhand — five tiers based on annual income.
Professional tax in Bihar — a near-identical structure to Jharkhand's.
Professional tax in Assam — revised in April 2025; the old ₹10,000 exemption no longer applies.
Professional tax in Odisha — abolished entirely, retrospectively from April 2026.
Professional tax in Kerala — paid twice a year, not monthly, revised for the first time in 30 years.
Professional tax in Tamil Nadu — also half-yearly, with a separately revised Chennai municipal rate.
States with no professional tax — all 16 states and UTs that charge zero, and the two exceptions worth knowing.

FAQ

A state-level tax on salaried and professional income, despite the name having nothing specifically to do with professionals. It's capped at ₹2,500/year by the Constitution (Article 276(2)), but each state sets its own slabs — or charges nothing at all.

Because that's how those two states actually charge it — as a lump sum twice a year, not a monthly payslip deduction. The monthly figure this calculator shows for them is a derived comparison number (the half-yearly amount divided by six), not a real monthly deduction.

For Manipur, Mizoram, Sikkim, Puducherry, Nagaland, and Jammu and Kashmir, the sources we checked either conflict or don't state a clear current figure. Rather than guess, we ask you to enter your own known amount for these states — check your payslip or your state's tax department.

Professional tax is deducted from your gross salary alongside other payroll deductions, and it's separately allowed as a deduction when computing your taxable income under the old tax regime. It's unrelated to, and calculated independently of, your income tax slab.

Not on a fixed schedule. Central income tax slabs are typically revised at the Union Budget (February); professional tax is state-set and can change whenever an individual state amends its own Professional Tax Act — Karnataka's 2025 amendment is a recent example. Re-check periodically rather than assuming last year's figure still applies.

Formula last verified: 15 Aug 2026

Sources: Article 276(2) of the Constitution (₹2,500/year cap); each state's own Professional Tax Act, corroborated across multiple independent tax-compliance publishers (no single central government source lists every state's slabs). Karnataka reflects the Karnataka Professional Tax (Amendment) Act, 2025 (effective 1 Apr 2025) — some other sources online still show the pre-amendment structure. Gujarat reflects Finance Department notification GHN-35-PFT-2022-S.3(2)(10)-Th (effective 1 Apr 2022), confirmed directly against the primary notification — some sources, including the state's own site at a stale URL, still show the superseded 2008 structure.

This is an indicative estimate. Professional tax is set independently by each state and can change on that state's own schedule, not a fixed national cycle — always confirm against your payslip or your state's tax department for anything beyond a rough estimate. For Manipur, Mizoram, Sikkim, Puducherry, Nagaland, and Jammu and Kashmir, published sources conflict or are silent, so this calculator asks for your own figure rather than guessing. Tamil Nadu's slabs can vary by municipal body (Chennai has its own); the general state-level slab is shown. Confirm your exact liability with your employer's payroll team or a qualified professional before relying on this for financial decisions.