Professional tax, state by state
Professional tax is a small state levy on employment, deducted monthly by your employer. The Constitution caps it at ₹2,500 per year; states set their own slabs beneath that.
Apply my state's PTWhat it means
A tax levied by state governments under Article 276 of the Constitution on professions, trades, and employment. Fully deductible from salary income. Some states (Delhi, UP, Haryana) levy none.
The formula
Annual PT = state slab amount (≤ ₹2,500 by Article 276)
Most states charge a flat amount at typical salaried incomes: Karnataka ₹2,400, Maharashtra ₹2,500 (₹300 in February, ₹200 other months), Telangana ₹2,400. The platform's state table applies the right figure automatically.
Worked example
- Bengaluru employee: ₹200/month = ₹2,400/year.
- Mumbai employee: ₹2,500/year with Maharashtra's February quirk.
- Gurugram employee: ₹0 — Haryana levies none.
How to use it
- 1Set your state on the calculator. The deduction applies automatically.
- 2Check the computation sheet. PT appears as its own audited line.
Frequently asked questions
Why is professional tax different from income tax?
Income tax is a central levy on total income; professional tax is a state levy on employment itself, constitutionally capped at ₹2,500/year and deductible from salary income.
Which states have no professional tax?
Delhi, Uttar Pradesh, Haryana, and several others levy none currently.
Is professional tax deductible in the new regime?
The employer still deducts it from pay, and it reduces taxable salary via Section 16 in the old regime; the new regime does not allow the Section 16(iii) deduction.
Related tools & guides
Calculations on this site are based on official government provisions and should be verified against the latest government publications (incometax.gov.in).