Professional Tax Calculator

State-wise monthly and annual professional tax liability

Professional Tax: Levied by state governments on salaried individuals, professionals, and business owners. Maximum annual professional tax is capped at ₹2,500 under Article 276. Not all states levy professional tax.

About Professional Tax Calculator

The Professional Tax Calculator computes the professional tax liability for employees and professionals across all Indian states that levy this tax. Professional tax is a state-level tax imposed on salaried employees, professionals, and business owners, with rates varying by state. The maximum professional tax that can be levied is ₹2,500 per year as per Article 276 of the Constitution. Our calculator provides state-wise computation with monthly and annual slabs.

Professional tax is deducted by employers from employee salaries and deposited with the state government. Not all states levy professional tax — currently, states like Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, and others impose it. Each state has its own slab structure, with some states having different rates for men and women. Our calculator covers all levying states with current FY 2026-27 rates and helps employers ensure correct deduction.

Key Features

State-wise professional tax calculation for all levying states
Monthly and annual slab computation
Gender-based rate differences where applicable
Employer and employee liability breakdown
Registration and return filing guidance

Frequently Asked Questions

What is the maximum professional tax in India?

The maximum professional tax that any state can levy is ₹2,500 per year as per Article 276 of the Constitution of India. This ceiling has been set by Parliament and applies uniformly across all states. Individual states may levy any amount up to this limit, and the slabs vary significantly — some states charge as low as ₹200 per year for lower income brackets.

Which states levy professional tax in India?

States that levy professional tax include: Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, Madhya Pradesh, Odisha, Kerala, Assam, Meghalaya, Tripura, Bihar, and Jharkhand. States like Delhi, Haryana, Uttar Pradesh, and Rajasthan do not levy professional tax. Each state has its own slab structure and exemptions.

Is professional tax deductible for income tax purposes?

Yes, professional tax paid during the financial year is allowed as a deduction under Section 16(iii) of the Income Tax Act from salary income. This means it reduces your taxable salary. The deduction is available for the actual amount paid during the year, regardless of the year to which it relates. Both employee and employer portions (if paid by the employer) are deductible.

Professional Tax Calculator