Professional Tax Calculator
Work out state professional tax on a monthly salary. Twenty-one states levy it, fifteen do not, every one legislates its own slabs, and the Constitution caps the total at ₹2,500 a person a year.
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Maharashtra is the only state with a gender-based threshold.
Several states charge a higher amount in February to reach the ₹2,500 annual cap.
Professional tax each month
₹200
₹2,500 over the year — one month differs, which is how the state reaches its annual total.
The year
- This month
- ₹200
- Annual total
- ₹2,500
- Constitutional maximumArticle 276(2) caps professional tax at ₹2,500 a person a year — in every state
- ₹2,500
- Deductible from taxable incomeSection 19 allows it against salary in the old regime; the new regime does not
- Old regime only
Verified against the gazette (Mah. Act XIX of 2023, eff. 1 Apr 2023). The only state with a gender-based threshold.
This table is verified against the state's own gazette notification.
Professional tax is a state levy, so the employer registers and remits in every state it has employees in — not only where it is headquartered.
This is an estimate for planning, not tax or legal advice. Statutory rates and thresholds are date-effective and change by notification — confirm against the current one before you run payroll or file.
Professional tax is a state levy on employment, deducted by the employer and paid to the state. There is no national rate and no national schedule: each state sets its own bands under Article 276 of the Constitution, which also caps the whole thing at ₹2,500 per person per year.
That cap is why several states charge a different amount in one month — ₹200 for eleven months and ₹300 in February reaches exactly ₹2,500. Pick your state below to see its schedule and how confident the figures are.
Which states levy professional tax
Twenty-one levy it: Andhra Pradesh, Assam, Bihar, Chhattisgarh, Gujarat, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Sikkim, Tamil Nadu, Telangana, Tripura and West Bengal.
Fifteen do not, including Delhi, Uttar Pradesh, Haryana, Rajasthan, Uttarakhand, Himachal Pradesh and Goa. A widely-used tax reference states that Delhi levies professional tax; it does not.
Punjab is the trap. It has no professional tax, but the Punjab State Development Tax Act 2018 is a functionally identical employer-deducted levy of ₹200 a month above the income-tax exemption threshold. A payroll system that files Punjab as a no-professional-tax state under-deducts.
Three structures, not one
Most states band on monthly wages. Madhya Pradesh, Odisha and Bihar band on annual income instead, and Bihar collects annually rather than monthly. Tamil Nadu and Kerala are levied half-yearly by local bodies rather than by the state, which means the rate depends on the municipality, not just the state — Greater Chennai's table does not apply in Coimbatore or Madurai.
The employer registers and remits in every state where it has employees, not only where it is headquartered. For a distributed team that is several registrations, several schedules and several return calendars.
How much to trust these tables
Maharashtra's table is verified against the gazette. Most others are corroborated across sources but not read off a notification, and each one says so on screen when you select it.
Two are worth flagging outright. Karnataka's ₹300 February amount comes from a budget announcement that no source ties to an amending notification, and one major vendor still shows a flat ₹200. Kerala's table is single-sourced and should be treated as unconfirmed. Odisha publishes only an un-amended Act whose schedule is obsolete, so its own official PDF is the wrong place to look.
Frequently asked questions
- What is the maximum professional tax in India?
- ₹2,500 per person per year. Article 276(2) of the Constitution caps it, so any schedule that produces more than ₹2,500 a year is wrong.
- Does Delhi have professional tax?
- No. Delhi does not levy professional tax, despite a widely-cited reference that says it does. Delhi does operate a Labour Welfare Fund, which is a separate deduction.
- Why is professional tax ₹300 in February in some states?
- To reach the ₹2,500 annual cap exactly. ₹200 for eleven months plus ₹300 in one gives ₹2,500. Maharashtra, Karnataka and Odisha all use a higher amount in one month for this reason.
- Is professional tax deductible from taxable income?
- Yes, under section 19, but only in the old tax regime. The new default regime does not allow it.
- Does an employer register for professional tax in every state?
- Yes, in every state where it has employees, because it is a state levy on employment rather than on the company's place of incorporation.
About this tool
Built by the ViniOffice team. Figures and rules last reviewed 22 September 2026 against the statutory reference this team maintains. Indian statutory rates are date-effective and change by notification — confirm against the current one before running payroll or filing. This is an estimate for planning, not tax or legal advice. Statutory rates and thresholds are date-effective and change by notification — confirm against the current one before you run payroll or file.
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