Calculate your Professional Tax liability across all Indian states
Professional Tax (PT) is a state-level tax levied on individuals earning an income from salary or practicing a profession. Each state has its own slab rates and maximum annual cap.
| State | Monthly Slab | Max Annual Cap |
|---|---|---|
| Maharashtra | Rs.0-7,500: Nil; Rs.7,501-10,000: Rs.175; Above Rs.10,000: Rs.200 (Feb: Rs.300) | Rs.2,500 |
| Karnataka | Up to Rs.15,000: Nil; Above Rs.15,000: Rs.200 | Rs.2,400 |
| Tamil Nadu | Slab based (up to Rs.2,096 p.a.) | Rs.2,096 |
| West Bengal | Monthly levy, max Rs.2,500 p.a. | Rs.2,500 |
| Gujarat | Up to Rs.5,999: Nil; Rs.6,000-8,999: Rs.80; Rs.9,000+: Rs.150 | Rs.2,400 |
Who is liable to pay Professional Tax?
Every person earning a salary or engaged in a profession, trade, or calling is liable to pay PT as per the state laws where they work.
Is Professional Tax deductible under Income Tax?
Yes, Professional Tax paid is allowed as a deduction under Section 16(iii) of the Income Tax Act while computing taxable salary.
What is the maximum Professional Tax that can be levied?
As per Article 276 of the Constitution, the maximum Professional Tax that can be levied by any state is Rs.2,500 per annum.
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