01
Enter your gross monthly salary
Type your gross salary per month, before PF and other deductions. Professional tax slabs are based on gross pay.
Professional Tax Calculator
The state tax on your payslip — PT by state, separate from income tax.
Updated Reviewed by Sajid Hussain· Editor
Try it with your numbers
Results update in real time as you type — no submit needed.
Your numbers
Professional Tax bills sellers in Indian Rupee (INR), so this calculator works in INR — not your selected US Dollar ($). Every figure below matches your real Professional Tax statement. Localised USD marketplaces are coming soon.
Results
⚡
Results appear as you type
No submit button needed
Why trust this calculator
Last updated
June 10, 2026
Coverage
Region-specific
Privacy
Calculated in-browser · no data stored
Pricing
Free forever · no sign-up
India HR Tool
What Is a Professional Tax Calculator?
A professional tax calculator works out the professional tax (PT) deducted from your salary in India — the small state tax on your payslip — using your gross monthly salary and your state's slab.
Professional tax often confuses people, so here is the plain version: it is a tax your state government charges on having a job or profession, not a tax on income or on "professionals" specifically. It is the modest "PT" line on your salary slip, capped at ₹2,500 a year, and your employer deducts it for you.
**It is a state tax, not income tax.** The amount depends entirely on which state you work in. Maharashtra, Karnataka, West Bengal, Tamil Nadu and others levy it on a salary slab; Delhi, Haryana, UP, Punjab and Rajasthan do not levy it at all. This calculator applies the correct slab for the state you pick.
**The yearly cap is ₹2,500.** Article 276 of the Constitution caps professional tax at ₹2,500 a year, so even on a very high salary you never pay more. Most salaried people above their state's threshold land at or just under this figure.
**Slabs differ by state — and even by how they are charged.** Most states use monthly salary bands; Tamil Nadu and Kerala charge on half-yearly income; Bihar on annual income. The calculator handles each correctly and shows you both a monthly and a yearly figure.
**It lowers your income tax too (old regime).** Professional tax paid is deductible from your salary income under Section 16(iii) if you are on the old tax regime — a small but real saving. Under the new regime, the deduction is not allowed.
Quick facts
- Tax type
- State tax on employment
- Annual cap
- ₹2,500 (Article 276)
- Based on
- Gross monthly salary + state
- States covered
- 13 levying states + no-PT option
- Income-tax benefit
- Deductible (old regime)
- Free to use
- No sign-up needed
How It Works
Calculate Professional Tax in Two Steps
02
Pick your state
Choose the state where you work. The calculator applies that state's slab — or shows nil if your state does not levy professional tax.
03
Read your monthly and annual PT
See the professional tax per month and for the year, the ₹2,500 statutory cap, and whether it applies at your salary level.
Steps to use the Professional Tax Calculator: Enter your gross monthly salary, Pick your state, Read your monthly and annual PT.
The Formula
How Professional Tax Is Worked Out
01
State slab lookup
Annual PT = slab amount for (gross salary, state) — capped at ₹2,500
Each state defines salary bands with a fixed PT amount. The calculator finds your band from your gross salary and reads off the annual PT, never exceeding the ₹2,500 cap.
Example: Maharashtra, ₹50,000/month → above ₹10,000 band → ₹2,500 a year
02
Monthly amount
Monthly PT ≈ Annual PT ÷ 12
Most states deduct a fixed amount each month, with a slightly higher amount in one month (often February or March) to reach the annual figure. The average per month is the annual total divided by 12.
Example: ₹2,500 ÷ 12 ≈ ₹208 a month (₹200 for 11 months, ₹300 once)
03
Half-yearly and annual states
Tamil Nadu / Kerala / Puducherry: half-yearly income · Bihar: annual income
A few states do not use monthly bands. Tamil Nadu, Kerala and Puducherry charge on half-yearly income and Bihar on annual income; the calculator converts your monthly salary to the right basis automatically.
Example: Tamil Nadu, ₹5,000/month → ₹30,000 half-yearly → ₹180 × 2 = ₹360 a year
04
Women’s schedule (Maharashtra)
Maharashtra women: nil up to ₹25,000/month, then the standard ₹2,500/year
Maharashtra runs a separate slab for women — exempt up to ₹25,000 a month against ₹7,500 for men. When you select Maharashtra and choose female, the calculator applies the women’s slab.
Example: Maharashtra woman, ₹20,000/month → within the ₹25,000 exemption → ₹0 a year
Worked Example
Step-by-Step Walkthrough (₹50,000/month, Maharashtra)
Currency note: the example below uses a benchmark scenario priced in Indian Rupee (INR). Values are converted to US Dollar (USD) at the latest exchange rate so you can compare against your own numbers.
Scenario
A salaried employee in Maharashtra earning $50,000.00 gross per month.
1
Step 1 · Find the slab
In Maharashtra, salary above $10,000.00 a month falls in the top professional-tax band.
Top band (> $10,000.00/month)
2
Step 2 · Annual professional tax
The top band is ₹200 a month for 11 months plus ₹300 in one month, totalling the annual figure.
Annual PT = $2,500.00
3
Step 3 · Monthly figure & cap
That averages $208.00 a month, and equals the $2,500.00 constitutional cap.
Monthly ≈ $208.00 · Cap = $2,500.00
The takeaway
A ₹50,000/month earner in Maharashtra pays $2,500.00 of professional tax for the year — the maximum any state can charge. It is a small, fixed deduction, and on the old tax regime you can claim it back against your income tax under Section 16(iii).
PT by state
Annual Professional Tax by State (FY 2025-26)
| Metric | Poor | Average | Good | Excellent |
|---|---|---|---|---|
Maharashtra Maharashtra PT Act schedule | ₹10k/mo → ₹2,100 | ₹20k/mo → ₹2,500 | ₹50k/mo → ₹2,500 | ₹1L/mo → ₹2,500 |
Karnataka Karnataka PT (rev. 1 Apr 2025) | ₹10k/mo → ₹0 | ₹20k/mo → ₹0 | ₹50k/mo → ₹2,500 | ₹1L/mo → ₹2,500 |
West Bengal West Bengal PT schedule | ₹10k/mo → ₹0 | ₹20k/mo → ₹1,560 | ₹50k/mo → ₹2,400 | ₹1L/mo → ₹2,400 |
Tamil Nadu Tamil Nadu PT (half-yearly) | ₹10k/mo → ₹1,860 | ₹20k/mo → ₹2,500 | ₹50k/mo → ₹2,500 | ₹1L/mo → ₹2,500 |
Gujarat Gujarat PT schedule | ₹10k/mo → ₹0 | ₹20k/mo → ₹2,400 | ₹50k/mo → ₹2,400 | ₹1L/mo → ₹2,400 |
Comparison
Calcrux vs ClearTax vs Zoho
| Feature | Calcrux (Free) | ClearTax | Zoho Payroll |
|---|---|---|---|
| State-wise PT slabs | |||
| Monthly & annual figure | |||
| Half-yearly states (TN, Kerala, Puducherry) | |||
| Women’s exemption applied (Maharashtra) | |||
| Flags no-PT states clearly | |||
| Smart insights & Section 16(iii) tip | |||
| Free, no sign-up required |
Common Mistakes
Professional Tax Misconceptions
Confusing professional tax with income tax
Why it matters
People assume PT is part of income tax or a tax on "professionals" like doctors and lawyers. It is neither — it is a flat state tax on having a job, capped at ₹2,500 a year, separate from income tax entirely.
Fix
Use this tool for the PT line on your payslip; use the Income Tax Calculator for your actual income tax. They are different taxes.
Assuming every state charges professional tax
Why it matters
Delhi, Haryana, UP, Punjab and Rajasthan do not levy professional tax at all. People who move jobs across states are surprised when the PT line appears or disappears on their payslip.
Fix
Pick your actual work state here. Choose "Other" for the non-levying states to confirm your PT is nil.
Calculating PT as a percentage of salary
Why it matters
Professional tax is a fixed slab amount, not a percentage. Treating it as, say, 1% of salary badly overstates it — the most anyone pays is ₹2,500 for the whole year.
Fix
The calculator reads the fixed slab amount for your salary band and caps it at ₹2,500, so the figure is exact.
Using net salary instead of gross
Why it matters
PT slabs are based on gross monthly salary, before PF and other deductions. Using take-home pay can push you into the wrong (lower) band.
Fix
Enter your gross monthly salary — the calculator's salary field is labelled accordingly.
Forgetting to claim PT as a deduction
Why it matters
On the old tax regime, professional tax is deductible from salary income under Section 16(iii). Salaried people often forget to claim it, paying slightly more income tax than they need to.
Fix
If you are on the old regime, claim the PT shown here under Section 16(iii). On the new regime, it is not deductible.
Ignoring the higher final-month deduction
Why it matters
Many states deduct ₹200 for most months but ₹300 in one month (often February) to reach ₹2,500. People reconciling their payslip month-by-month think there is an error.
Fix
The calculator shows the annual total and the monthly average; the one higher month is by design, not a mistake.
Pro Tips
Professional Tax, Made Simple
Use gross, not net
Always enter gross monthly salary. PT bands are set on gross pay, so net salary can land you in the wrong band.
Pick your work state
PT depends on the state you work in, not where you live. If your employer is in a no-PT state, your deduction is nil.
Claim it on the old regime
On the old tax regime, deduct the professional tax you paid under Section 16(iii) to lower your taxable income.
Expect the ₹2,500 cap
Above your state's threshold, your annual PT is almost always at or near ₹2,500 — it never goes higher whatever your salary.
Mind the higher month
Budget for one slightly higher month (often ₹300 instead of ₹200) — that is how states reach the ₹2,500 annual figure.
Who Uses This
Who Uses This Professional Tax Calculator
The Professional Tax Calculator works across every stage of the workflow.
Salaried employees checking their payslip
An employee in Bengaluru sees a ₹200 "PT" line and wants to confirm it is right — they pick Karnataka and ₹60,000 salary and see the ₹2,500/year figure.
People moving jobs across states
Someone relocating from Delhi (no PT) to Maharashtra wants to know the new deduction that will appear on their salary slip.
HR and payroll teams
A payroll executive setting up deductions for staff across Maharashtra, Karnataka and Tamil Nadu checks each state's correct annual PT.
Employees filing income tax (old regime)
A taxpayer on the old regime needs the exact professional tax paid for the year to claim it under Section 16(iii) in their return.
Job seekers comparing offers
A candidate comparing two offers in different states factors in the small PT difference when working out their real take-home.
Glossary
Key Professional Tax Terms
Every important term you'll encounter in this calculator and the broader topic.
- Professional Tax (PT)
- A tax that state governments levy on salaried employees and professionals for engaging in a profession or employment. It is capped at ₹2,500 a year and is separate from income tax.
- Article 276
- The constitutional provision that lets states levy professional tax but caps it at ₹2,500 per person per year, so no state can charge more.
- Gross Salary
- Total monthly salary before deductions such as PF, ESI, and income tax. Professional-tax slabs are based on gross salary, not take-home pay.
- Section 16(iii)
- The Income Tax Act provision that allows professional tax paid to be deducted from salary income — available only under the old tax regime.
- PT Slab
- A salary band defined by a state with a fixed professional-tax amount. Different states set different bands and amounts.
- Nil Threshold
- The salary level below which a state charges no professional tax — for example ₹7,500 a month in Maharashtra or ₹25,000 in Karnataka.
Help & answers
Frequently asked questions
Everything you need to know about how the Professional Tax Calculator works.
01What is professional tax?
Professional tax is a small tax that state governments levy on salaried employees and professionals — the "PT" line on your salary slip. It is capped at ₹2,500 a year by the Constitution and has nothing to do with income tax. Your employer deducts it monthly and pays it to the state.
02Is professional tax the same as income tax?
No. Professional tax is a state tax capped at ₹2,500 a year, deducted from salary regardless of your income tax. Income tax is a central tax on your total annual income at slab rates. They are separate — you can owe both, and PT is itself deductible from your taxable income.
03How is professional tax calculated?
Professional tax is based on your gross monthly salary and your state's slab. Each state sets income bands with a fixed PT amount — for example, in Maharashtra anyone earning over ₹10,000 a month pays ₹2,500 a year (₹200 monthly, ₹300 in one month). The yearly total can never exceed ₹2,500.
04What is the maximum professional tax?
₹2,500 per year. Article 276 of the Constitution caps professional tax at ₹2,500 a year, so no state can charge more — no matter how high your salary. Most salaried employees above the state threshold hit this cap or just below it.
05Which states levy professional tax?
Professional tax is levied by Maharashtra, Karnataka, West Bengal, Tamil Nadu, Telangana, Andhra Pradesh, Gujarat, Madhya Pradesh, Kerala, Assam, Tripura, Puducherry, Bihar and several others. States such as Delhi, Haryana, Uttar Pradesh, Punjab, and Rajasthan do not levy it at all.
06Do women pay professional tax?
In most states, yes — the same as men. Maharashtra is the main exception: women earning up to ₹25,000 a month are exempt, against ₹7,500 for men. Above ₹25,000 women pay the same ₹2,500 a year. This calculator applies the women's slab when you choose Maharashtra and select female.
07What is the professional tax in Maharashtra?
In Maharashtra, salary up to ₹7,500 a month is exempt, ₹7,501–10,000 attracts ₹175 a month, and above ₹10,000 it is ₹200 a month (₹300 in February) — totalling ₹2,500 a year. Women earning up to ₹25,000 a month have a higher exemption.
08What is the professional tax in Karnataka?
In Karnataka, salary up to ₹25,000 a month is fully exempt, and above ₹25,000 professional tax is ₹200 a month (₹300 in one month) — ₹2,500 a year. The exemption threshold was raised to ₹25,000 with effect from 1 April 2025.
09Is professional tax deducted from salary?
Yes. For salaried employees, the employer deducts professional tax from gross salary each month and deposits it with the state. You see it as the "PT" or "Professional Tax" line on your payslip — a small fixed amount, not a percentage of your salary.
10Is professional tax deductible from income tax?
Yes, under the old tax regime. Professional tax paid is fully deductible from your salary income under Section 16(iii), reducing your taxable income. Under the new tax regime, this deduction is not available, so it gives no income-tax benefit there.
11Do freelancers and self-employed people pay professional tax?
Yes, in states that levy it — but they register and pay it themselves (often a flat annual amount up to ₹2,500), rather than having an employer deduct it. This calculator is built for salaried employees; self-employed PT is a flat enrolment fee that varies by state.
12Which states do not have professional tax?
Delhi, Haryana, Uttar Pradesh, Punjab, Rajasthan, Uttarakhand, Himachal Pradesh, Goa, and the union territories (except Puducherry) do not levy professional tax. If you work there, no PT is deducted — pick the "Other" option in the calculator.
13Is this professional tax calculator free and accurate?
Yes — it is free, needs no sign-up, and runs in your browser. It uses the FY 2025-26 professional-tax slabs for each state and the ₹2,500 constitutional cap. Slabs occasionally change by state notification, so for payroll filing always confirm against your state commercial-tax department.
Keep exploring
Related tools
In-Hand Salary Calculator
Convert CTC to monthly take-home with full tax and deduction breakdown.
Open tool
Income Tax Calculator India
Your total income tax for the year — old vs new regime compared, FY 2025-26.
Open tool
HRA Calculator
Exact HRA exemption with a full 3-rule breakdown — free for FY 2025-26.
Open tool
Category
India Business Operations
Subcategory
income tax
Availability
Region-specific
Price
Free forever
Topics
professional tax calculatorprofessional tax calculator indiaprofessional tax slabpt calculatorprofessional tax by stateprofessional tax maharashtraprofessional tax karnatakahow to calculate professional taxprofessional tax deductionprofessional tax slab 2025-26what is professional taxprofessional tax on salary
Explore 500+ more tools
Calculators, simulators, and decision tools for every stage of business operations.