Professional Tax Calculator (by State)

⚡ In shortProfessional tax is a small state levy on employment, deducted from your salary by the employer and paid to the state government — and because it is a state subject, the slabs differ everywhere and several states do not charge it at all. Article 276 of the Constitution caps professional tax at ₹2,500 per person per year, so however high your salary, the annual amount cannot exceed that. Within the cap each state sets its own monthly-salary slabs. Maharashtra charges ₹200 a month above ₹10,000 (₹300 in February so the year totals ₹2,500), and exempts women earning up to ₹25,000 a month. Karnataka charges ₹200 a month only above ₹25,000. West Bengal runs a graded scale from ₹110 to ₹200. Telangana and Andhra Pradesh charge nothing up to ₹15,000. Tamil Nadu and Kerala levy it half-yearly through the local body. Delhi, Uttar Pradesh, Haryana and Rajasthan levy no professional tax at all. Whatever you pay is deductible from salary under §16(iii) — but only if you are on the old regime.

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How it is calculated

Article 276 of the Constitution caps professional tax at ₹2,500 per person per year, so however high your salary, the annual amount cannot exceed that. Within the cap each state sets its own monthly-salary slabs. Maharashtra charges ₹200 a month above ₹10,000 (₹300 in February so the year totals ₹2,500), and exempts women earning up to ₹25,000 a month. Karnataka charges ₹200 a month only above ₹25,000. West Bengal runs a graded scale from ₹110 to ₹200. Telangana and Andhra Pradesh charge nothing up to ₹15,000. Tamil Nadu and Kerala levy it half-yearly through the local body. Delhi, Uttar Pradesh, Haryana and Rajasthan levy no professional tax at all. Whatever you pay is deductible from salary under §16(iii) — but only if you are on the old regime.

Frequently asked questions

Which states have no professional tax?

Delhi, Uttar Pradesh, Haryana, Rajasthan, Uttarakhand and several north-eastern states do not levy it. It is a state subject, so the position can change by notification.

Is professional tax deductible from income tax?

Yes, under §16(iii), the professional tax actually paid is deducted from salary income — but this deduction is only available under the old regime.

Why is Maharashtra's February deduction higher?

Maharashtra charges ₹200 for eleven months and ₹300 in February, which brings the year to exactly the ₹2,500 constitutional ceiling.

Who pays professional tax if I am self-employed?

You do, directly — self-employed professionals and traders register and pay it themselves rather than having it deducted by an employer.