Professional Tax Calculator India 2026 — State-wise
Calculate your monthly Professional Tax (PT) deduction for any Indian state instantly. Updated for FY 2026–27 with current state slabs.
| Detail | Amount |
|---|---|
| Monthly Gross Salary | ₹0 |
| Applicable Slab | — |
| Monthly PT Deduction | ₹0 |
| Annual PT Deduction | ₹0 |
| Income Tax Benefit (30% slab) | ₹0 |
How to Use the Professional Tax Calculator
- Enter your monthly gross salary in Indian Rupees.
- Select your state from the dropdown (the state where your employer is registered).
- Click Calculate Professional Tax to see your monthly and annual PT deduction.
- The result also shows the income tax benefit you get from the PT deduction under Section 16(iii).
- Copy or note down the result for your salary slip verification.
Professional Tax Slabs by State 2026
Maximum PT = ₹2,500/year (₹200/month for most states).
Deductible under Section 16(iii) of the Income Tax Act.
| State | Monthly Gross | Monthly PT |
|---|---|---|
| Maharashtra | Up to ₹10,000 | ₹0 |
| Above ₹10,000 | ₹200 (₹300 in Feb) | |
| Karnataka | Up to ₹9,999 | ₹0 |
| ₹10,000 – ₹14,999 | ₹100 | |
| ₹15,000 – ₹24,999 | ₹150 | |
| ₹25,000 and above | ₹200 | |
| West Bengal | ₹8,500 – ₹9,999 | ₹90 |
| ₹10,000 – ₹14,999 | ₹110 | |
| ₹15,000 – ₹24,999 | ₹130 | |
| ₹25,000 and above | ₹150 – ₹200 | |
| Gujarat | ₹6,000 – ₹8,999 | ₹100 |
| ₹9,000 – ₹11,999 | ₹150 | |
| ₹12,000 and above | ₹200 | |
| Tamil Nadu / Kerala | All | ₹0 |
Formula reviewed by Vipul Jaganiya, Computer Science expert. Slabs updated for FY 2026–27.
Professional Tax Calculation Examples
| Employee | State | Monthly Gross | Monthly PT | Annual PT |
|---|---|---|---|---|
| Software Engineer | Karnataka | ₹85,000 | ₹200 | ₹2,400 |
| Bank Executive | Maharashtra | ₹45,000 | ₹200 | ₹2,500 (₹300 in Feb) |
| Junior Accountant | West Bengal | ₹12,000 | ₹110 | ₹1,320 |
| Sales Manager | Gujarat | ₹55,000 | ₹200 | ₹2,400 |
| HR Executive | Tamil Nadu | ₹30,000 | ₹0 | ₹0 |
Frequently Asked Questions — Professional Tax
Professional Tax (PT) is a state-level tax levied on salaried individuals and professionals. It is deducted by employers from monthly salaries and remitted to the state government. Maximum PT is ₹2,500 per year.
States that levy Professional Tax include Maharashtra, Karnataka, West Bengal, Andhra Pradesh, Telangana, Gujarat, Madhya Pradesh, Tamil Nadu, Kerala, Assam, Meghalaya, Orissa, and a few others. Delhi, Rajasthan, UP, and Haryana do not levy PT.
The maximum Professional Tax is capped at ₹2,500 per year (₹200 per month for most months, ₹300 in February for Maharashtra).
Yes, Professional Tax paid is allowed as a deduction under Section 16(iii) of the Income Tax Act from gross salary before computing taxable income, under both old and new tax regimes.
Exemptions vary by state. Common exemptions include individuals with salary below the threshold slab, parents/guardians of children with disabilities, members of armed forces, and individuals with disabilities.
For employees who join mid-month, PT is typically calculated on the salary actually paid for that month. If the prorated salary falls in a lower slab, the lower PT applies for that month.
Employers deduct Professional Tax from employee salaries and are responsible for depositing it with the state government on a monthly or quarterly basis, along with filing the required returns.
Penalties include late payment interest (typically 1.25–2% per month), late filing penalties, and in serious cases, prosecution. Employers must ensure timely deduction and deposit.