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Professional tax calculator with state-wise slabs for 2026

Pick your state and enter your monthly salary to see the professional tax deducted each month or half-year, the February adjustment, the yearly total within the ₹2,500 cap, and the full slab table.

Last updated · FY 2026-27

Calculate professional taxINR · ₹

Location

Professional tax is a state levy, capped at ₹2,500 a year.

State you work in

Salary

Monthly gross salary; half-yearly states use six months of it.

Estimates only, computed in your browser. Nothing you type is sent to or stored by wHRMS. Confirm figures with your CA or the statutory portal before filing.

Worked example

Pradheep works for Aplenix Technologies in Chennai and earns ₹40,000 a month. Chennai slabs use half-year salary, so the salary that counts is ₹2,40,000 (₹40,000 × 6). That is above ₹75,000, the top band, so ₹1,250 is deducted each half-year: ₹2,500 a year, the constitutional maximum. On ₹6,000 a month (₹36,000 a half-year) it would be ₹425 each half-year, ₹850 a year.

In Maharashtra, a salary of ₹40,000 a month falls in the top slab: ₹200 a month and ₹300 in February, which adds up to ₹2,500 for the year.

Professional tax by state

StateChargedTop rateEffective
MaharashtraMonthly₹200 (₹300 in February) a month1 Apr 2023
KarnatakaMonthly₹200 (₹300 in February) a month1 Apr 2025
Tamil Nadu (Chennai)Twice a year₹1,250 every six months1 Oct 2024
KeralaTwice a year₹1,250 every six months1 Oct 2024
West BengalMonthly₹200 a month1 Apr 2008
GujaratMonthly₹200 a month1 Apr 2023
TelanganaMonthly₹200 a month1 Apr 2013
Andhra PradeshMonthly₹200 a month1 Apr 2013
Madhya PradeshMonthly₹208 (₹212 in the last month) a month1 Apr 2018

No professional tax on salaries: Delhi, Uttar Pradesh, Haryana, Rajasthan, Uttarakhand, Himachal Pradesh, Jammu & Kashmir, Arunachal Pradesh.

For employers: deducting and depositing PT

The employer deducts professional tax from salary, deposits it with the state or local body by the due date and files the returns that state asks for. Each state needs its own registration, so a company with branches in several states registers in each one and runs a different slab table for each branch. PT follows the state where the employee works, not where the company is headquartered. The wHRMS payroll module applies each branch's slabs on every payslip, including the February and half-yearly deductions.

Frequently asked questions

Professional tax is levied by state governments under Article 276 of the Constitution, and in some states, such as Tamil Nadu and Kerala, it is collected by the municipal corporation or panchayat. For salaried employees, the employer deducts it from salary and deposits it with the state or local body.

No one pays more than ₹2,500 a year in professional tax. Article 276(2) of the Constitution sets this ceiling, which is why state slabs are built so the year's deductions add up to ₹2,500 or less.

In Maharashtra and Karnataka the top slab is ₹200 a month, with ₹300 in February, so the year totals exactly ₹2,500 (₹200 × 11 + ₹300). Madhya Pradesh does the same with a slightly higher deduction in the last month of the year.

Professional tax you actually pay is allowed as a deduction from salary income in the year it is paid, and Form 16 shows it among the deductions from salary. Whether it reduces your tax depends on the regime you choose, so compare both in the income tax calculator.

Maharashtra has separate slabs for women. A woman earning up to ₹25,000 a month pays no professional tax. Above ₹25,000, the rate is the same as for men: ₹200 a month and ₹300 in February.

Delhi, Uttar Pradesh, Haryana, Rajasthan, Uttarakhand, Himachal Pradesh, Jammu & Kashmir, Arunachal Pradesh do not levy professional tax on salaries. Employees working there see no PT line on the payslip. If your state is not in this calculator and not on that list, pick "Other state": it may still charge PT.