Updated for FY 2025-26 | State-wise PT Slabs

Free Professional Tax Calculator 2026

Calculate your Professional Tax (PT) based on state and monthly salary. View state-wise PT slabs for all Indian states.

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PT rates vary by state - select your work location
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Your PT Calculation Results

State Maharashtra
Monthly Gross Salary ₹50,000
Applicable Slab Above ₹10,000
Monthly Professional Tax
₹200
Monthly PT
₹200
Annual PT
₹2,500
Max Annual Limit
₹2,500

What is Professional Tax (PT)?

Professional Tax is a state-level tax levied on individuals earning income through employment, profession, or trade. It is collected by state governments in India and is deducted from the employee's salary by the employer.

The maximum Professional Tax that can be levied is ₹2,500 per year as per the Constitution of India. Different states have different PT slabs and rules.

State-wise Professional Tax Slabs 2026

Maharashtra Professional Tax

Monthly Salary (₹) PT per Month (₹)
Up to 7,500Nil
7,501 - 10,000175
Above 10,000200 (₹300 in Feb)

Karnataka Professional Tax

Monthly Salary (₹) PT per Month (₹)
Up to 15,000Nil
Above 15,000200

Gujarat Professional Tax

Monthly Salary (₹) PT per Month (₹)
Up to 5,999Nil
6,000 - 8,99980
9,000 - 11,999150
Above 12,000200

West Bengal Professional Tax

Monthly Salary (₹) PT per Month (₹)
Up to 10,000Nil
10,001 - 15,000110
15,001 - 25,000130
25,001 - 40,000150
Above 40,000200

States Without Professional Tax

The following states/UTs do not levy Professional Tax:

PT Deduction under Income Tax

Professional Tax paid is fully deductible from your gross salary while calculating taxable income under Section 16(iii) of the Income Tax Act. This means PT reduces your tax liability.

Frequently Asked Questions

What is the maximum Professional Tax in India?
As per Article 276 of the Constitution of India, the maximum Professional Tax that can be levied is ₹2,500 per year. No state can charge more than this limit.
Who is liable to pay Professional Tax?
Professional Tax is applicable to salaried employees, self-employed professionals, and traders in states where PT is levied. For salaried employees, the employer deducts PT from salary and deposits it with the state government.
Is Professional Tax deductible for income tax?
Yes, Professional Tax paid is fully deductible from your gross salary under Section 16(iii) of the Income Tax Act. This deduction is available under both old and new tax regimes.
What happens if PT is not deducted?
If an employer fails to deduct and deposit PT, they may face penalties including interest on delayed payment. Employers are responsible for compliance and timely deposit of PT with the state government.

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