Professional tax calculator — state-wise slabs
Check the professional tax deducted from your salary in your state.
Liability follows where the employee actually works
Professional tax
Men: nil up to ₹7,500. Women: nil up to ₹25,000. February is ₹300.
Maharashtra slab table
| Monthly salary | Professional tax per month |
|---|---|
| ₹0 – ₹7,500 | ₹0 |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 (₹300 in February) |
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A small tax with sharp edges
Professional tax is levied by state governments on salaried employees and professionals, and is constitutionally capped at ₹2,500 per person per year. Your employer deducts it monthly and deposits it with the state, filing a periodic return.
The slabs differ meaningfully by state. Karnataka charges nothing below ₹25,000 a month; Maharashtra starts at ₹7,500 for men but exempts women up to ₹25,000; Delhi, Haryana, UP, Rajasthan and several others do not levy it at all.
Where employers get caught
Liability follows the state where the employee actually works, not where the company is registered. Once remote and hybrid teams spread across states, a Bengaluru-headquartered company can end up needing PT registrations in four or five states.
Penalties are small in absolute terms but accumulate per month per registration, and unresolved PT dues routinely surface during due diligence. It is worth getting the registrations mapped once by a professional.
Frequently asked questions
Is professional tax deductible from income tax?
Yes. Professional tax actually paid is deductible from salary income under section 16(iii), but only under the old tax regime.
Which states do not levy professional tax?
Delhi, Haryana, Uttar Pradesh, Uttarakhand, Rajasthan, Punjab (levies a development tax instead), Himachal Pradesh and several north-eastern states currently do not levy it.
Who deposits professional tax for a freelancer?
Self-employed professionals register separately and pay it themselves, usually annually, in states where it applies.