Professional Tax Calculator (State-Wise)
Find the professional tax payable on a salary in your state, including the higher final-month instalment that several states use to reach the ₹2,500 annual cap.
Includes Karnataka's ₹25,000 exemption threshold effective 1 April 2025
Only Maharashtra sets a different threshold for women.
Professional tax
₹200
per month
Higher in the final month so the year totals ₹2,500
The exemption threshold rose from Rs 15,000 to Rs 25,000 with effect from 1 April 2025.
A state levy with a constitutional ceiling
Professional tax is charged by state governments on people earning a living, whether salaried or self-employed. For employees, the employer is responsible for deducting it and depositing it with the state. Article 276 of the Constitution caps the total at ₹2,500 a year per person, which keeps the burden small but means the compliance work is out of proportion to the amount collected.
Why the slabs differ so much
Each state sets its own thresholds. Gujarat starts charging at ₹6,000 a month; Karnataka now exempts everything below ₹25,000. Maharashtra applies a separate, much higher threshold for women. Because the annual ceiling is fixed, states with a low entry threshold simply spread the same ₹2,500 across more people.
Monthly and half-yearly states
Most states deduct monthly. Tamil Nadu and Kerala work on a half-yearly basis, charging on income for the half-year in August and January rather than a monthly amount. If you are running payroll across both kinds of state, this is the detail most likely to produce a wrong deduction.
The final-month adjustment
Where the standard monthly figure does not divide neatly into ₹2,500, states raise the amount in one month to close the gap. Maharashtra and Karnataka charge ₹300 in February rather than ₹200. Madhya Pradesh charges ₹212 in March rather than ₹208. Payroll that deducts a flat amount all twelve months will be short against the state's assessment.
Coverage of this calculator
The states listed here are the ones with consistently reported current slabs. Several smaller states also levy professional tax with their own schedules. If your state is not in the list, check the notification issued by that state's commercial tax department rather than assuming a standard figure.
Frequently asked questions
- What is professional tax?
- A tax levied by state governments on salaried employees and professionals. The employer deducts it from salary and pays it to the state. Article 276 of the Constitution caps it at ₹2,500 per person per year, which is why the amounts are small and broadly similar across states.
- Which states do not charge professional tax?
- Delhi, Haryana, Punjab, Rajasthan, Uttar Pradesh and Uttarakhand do not levy it. If your place of work is in one of these, no professional tax is deducted regardless of salary.
- Why is the last month's deduction higher?
- Several states set the monthly amount so that eleven months at the standard rate plus one higher instalment reaches exactly ₹2,500. Maharashtra and Karnataka charge ₹300 in February instead of ₹200; Madhya Pradesh charges ₹212 in March instead of ₹208.
- Did Karnataka change its professional tax?
- Yes. With effect from 1 April 2025 the exemption threshold rose from ₹15,000 to ₹25,000 a month. Employees earning below ₹25,000 now pay nothing, and those above pay ₹200 a month with ₹300 in February. Rate charts published before that change are out of date.
- Are women treated differently?
- In Maharashtra, yes — women earning up to ₹25,000 a month are exempt, against ₹7,500 for men. Other states apply the same slabs regardless of gender.
- Which state's rules apply if I work remotely?
- Professional tax generally follows the state where the employer's registered place of business or the employee's place of work is located, not where the employee happens to live. For distributed teams this is worth confirming, since an employer may need registration in multiple states.
- Is professional tax deductible from income tax?
- Under the old regime, professional tax paid is deductible from salary income under Section 16(iii). Under the new regime it is not.
Related free tools
- CTC to In-Hand Salary Calculator
Enter your CTC and see the exact monthly take-home after PF, professional tax and income tax. Free, no sign-up.
- Salary Slip Generator
Create a professional salary slip with earnings, deductions and net pay, and download it as a PDF.
Deducting professional tax across several states?
Different slabs, different due dates, and a final-month adjustment that catches people out. Smart Dhandha applies the right professional tax per employee inside the payroll run and tracks what is payable to each state.
- State-aware professional tax inside payroll
- Deductions itemised on every payslip
- Filing amounts and due dates tracked
This tool is provided free for general guidance and uses the rates noted above. Statutory rates change, and individual circumstances differ — please confirm with your accountant or a qualified professional before relying on these figures for filing or payroll.