How much professional tax do you pay?
Professional tax is a state-level tax on your income. It varies by state and salary. Enter your monthly salary and select your state to see the exact monthly deduction and annual liability.
Your salary & state
Professional tax rates across states
Quick reference for monthly professional tax deductions in major Indian states.
| State | Monthly salary slab | Monthly PT | Annual PT |
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What affects your professional tax
Understand the levers that determine your liability.
1. Your state
Professional tax is levied by the state, not the Centre. Rates, slabs, and exemptions differ widely. Some states like Delhi and Haryana do not levy professional tax at all.
2. Your salary
Most states use a slab system — higher salaries attract higher monthly PT, capped at a maximum (often ₹200–₹250 per month). Some states charge a flat rate above a threshold.
3. Gender (in some states)
Maharashtra and a few others offer lower or exempt PT for women below a certain salary threshold. Always check if gender-specific rules apply in your state.
4. Employer compliance
Employers are responsible for deducting and remitting professional tax. It appears as a separate line item on your payslip. Ensure it's correctly deducted — you can claim a deduction under Section 16(iii) of the Income Tax Act.
Professional tax FAQs
Common questions about professional tax, slabs, and deductions.
Professional tax is a state-level tax levied on individuals earning income from salary, profession, or trade. It is deducted by the employer from monthly salary and remitted to the state government. The maximum amount per year is capped by the Constitution at ₹2,500.
No. Professional tax is governed by individual state legislations. Each state sets its own slabs, exemptions, and rates. Some states like Delhi, Haryana, and Uttar Pradesh do not levy professional tax.
Yes. Professional tax paid is allowed as a deduction from gross salary under Section 16(iii) of the Income Tax Act while computing taxable income. It reduces your income tax liability.
Your employer deducts professional tax from your monthly salary and deposits it with the state government. If you are self-employed, you are responsible for registering and paying professional tax yourself.
The Constitution caps professional tax at ₹2,500 per person per year. Most states charge ₹2,400 (₹200/month) or ₹2,500 as the maximum, though slabs are designed to stay within this limit.
In some states like Maharashtra, women earning up to ₹25,000 per month are exempt from professional tax. Other states may have similar provisions. Check your state's rules.
Generally, professional tax is calculated on gross salary. However, the exact definition of "salary" for PT purposes varies by state. Some states may exclude certain allowances. Your payroll team applies the relevant rules.
Employers are legally required to deduct and remit professional tax. If they don't, they may face penalties. As an employee, you can remind your payroll department. You can still claim the deduction if you pay it yourself, but it's usually the employer's responsibility.
Know your deductions. Plan your take-home.
Use this calculator to estimate professional tax and understand your net salary better.
