State-Wise Professional Tax (PT) Calculator
Calculate exact monthly payslip PT deductions, the February adjustment spike, annual liability, and Section 16(iii) income tax relief across Maharashtra, Karnataka, West Bengal, Telangana, Tamil Nadu, and zero-PT states.
Deducted automatically from your monthly salary payslip.
12-Month Financial Year Payroll Calendar
FY 2025–26Professional Tax is an allowable deduction from salary income under Section 16(iii) of the Income Tax Act. If you file under the Old Tax Regime, this reduces your taxable salary by up to ₹2,500, saving you tax up to ₹780 (at 30% slab + cess). Under the New Tax Regime, standard deduction is ₹75,000, and Section 16(iii) PT deduction is subsumed.
All-India Professional Tax Comparison Matrix
Compare statutory rules, monthly slabs, and maximum annual limits across all major states.
| State / Territory | Exemption Limit | Highest Monthly PT | Annual Ceiling | Special Rules / Notes |
|---|---|---|---|---|
| Maharashtra | ₹7,500 (Men) / ₹25,000 (Women) | ₹200 (₹300 Feb) | ₹2,500 | Women earning $\le$ ₹25k exempt |
| Karnataka | ₹25,000 / month | ₹200 | ₹2,400 | Exemption limit raised to ₹25k in 2023 |
| West Bengal | ₹10,000 / month | ₹200 | ₹2,400 | Slabs at ₹110, ₹130, ₹150, ₹200 |
| Telangana / AP | ₹15,000 / month | ₹200 | ₹2,400 | ₹150 for ₹15k–₹20k; ₹200 above ₹20k |
| Tamil Nadu | ₹21,000 / half-year | ₹1,250 / half-yr | ₹2,500 | Deducted in Sep & Mar payrolls |
| Gujarat | ₹12,000 / month | ₹200 | ₹2,400 | Zero tax up to ₹12k |
| Delhi, Haryana, UP, Punjab | No PT Levied | ₹0 | ₹0 | Zero Professional Tax states |
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Frequently Asked Questions (Professional Tax in India)
What is Professional Tax and who levies it? ▼
Professional Tax is a direct tax levied by individual State Governments and Union Territories in India under Article 276 of the Constitution. It applies to individuals earning income from salary, trade, employment, or profession. It is deducted by employers from monthly payslips and remitted to the respective state commercial tax department.
Which states do not levy any Professional Tax? ▼
Delhi, Haryana (Gurugram), Uttar Pradesh (Noida/Lucknow), Rajasthan, Punjab, Himachal Pradesh, Uttarakhand, Chandigarh, Goa, Arunachal Pradesh, and Jammu & Kashmir do not levy any Professional Tax. If your work location is in these states, your PT is ₹0.
Does remote work (Work from Home) change my PT liability? ▼
Professional tax applicability is determined by your official employer branch/office location designated in your appointment letter and payroll registry, rather than your physical home address. If your payroll is routed through Bangalore, Karnataka PT applies; if Mumbai, Maharashtra PT applies.
Do self-employed professionals and freelancers need to pay PT? ▼
Yes, doctors, lawyers, chartered accountants, freelancers, and business owners in applicable states must register under the Professional Tax Enrolment Certificate (PTEC) and pay the annual PT (typically ₹2,500) directly to the state government via annual challan.
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