Professional Tax Calculator — State-Wise PT Slabs 2026
This Professional Tax Calculator computes your monthly and annual PT for any Indian state — including Maharashtra's gender-specific slabs and the special ₹300 month (March for Maharashtra, February for Karnataka). Select your state, enter gross salary, and get instant results with the applicable slab breakdown. Constitutional cap: ₹2,500/year. States like Delhi, UP, Rajasthan, Haryana, and Punjab don't levy PT at all.
Calculate Your Professional Tax
What Is Professional Tax?
Professional Tax (PT) is a state-level direct tax levied on individuals earning income from employment, profession, trade, or business. Despite the name, it applies to all salaried employees — not just professionals. It is authorised under Article 276 of the Indian Constitution with a constitutional ceiling of ₹2,500 per year per person.
For salaried employees, the employer deducts PT from monthly salary and remits it to the state government — similar to TDS. Self-employed individuals pay PT directly. The amount varies by state and salary slab. PT paid is fully deductible from salary income under Section 16(iii) of the Income Tax Act under both old and new tax regimes.
Constitutional Maximum: ₹2,500/year (Article 276)
Levied by: State governments (21 states + 1 UT)
Deducted by: Employer (from salary)
Tax Deduction: Section 16(iii) — both old & new regime
Tax Saving: ₹2,500 × 31.2% (30% slab + cess) = ₹780 saved
CA Tip: Professional Tax is one of the few deductions available under the new tax regime (via Section 16(iii)). Even though ₹2,500 seems small, ensure your employer is deducting the correct amount — errors are common especially for Maharashtra female employees and for employees who changed states mid-year. Verify your Form 16 Part B against the applicable state slab. Reference the Ministry of Labour for state-wise PT acts.
State-Wise Professional Tax Slabs (FY 2025-26)
Each state has its own PT Act with unique slabs, payment frequency, and exemptions. Below are the major states. Rates are indicative — always verify with the official state PT portal.
Maharashtra
Governed by the Maharashtra State Tax on Professions Act, 1975. Maharashtra is unique for having gender-specific slabs with a higher exemption for women.
| Salary Slab (Monthly) | Male (₹/month) | Female (₹/month) |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501 – ₹10,000 | ₹175 | Nil |
| Above ₹10,000 | ₹200 (₹300 in March) | Nil |
| Above ₹25,000 | ₹200 (₹300 in March) | ₹200 (₹300 in March) |
Annual PT: Males above ₹10,000 = ₹2,500 (₹200 × 11 + ₹300). Females above ₹25,000 = ₹2,500. Females ₹10,001–₹25,000 = ₹0 (exempt).
Karnataka
| Salary Slab (Monthly) | PT (₹/month) |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 (₹300 in February) |
Annual PT: ₹2,500 (₹200 × 11 + ₹300 in February). Karnataka PT portal →
Tamil Nadu
| Salary Slab (Half-Yearly) | PT (₹/half-year) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹135 |
| ₹30,001 – ₹45,000 | ₹315 |
| ₹45,001 – ₹60,000 | ₹690 |
| ₹60,001 – ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
West Bengal
| Salary Slab (Monthly) | PT (₹/month) |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 – ₹15,000 | ₹110 |
| ₹15,001 – ₹25,000 | ₹130 |
| ₹25,001 – ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Gujarat
| Salary Slab (Monthly) | PT (₹/month) |
|---|---|
| Up to ₹5,999 | Nil |
| ₹6,000 – ₹8,999 | ₹80 |
| ₹9,000 – ₹11,999 | ₹150 |
| Above ₹12,000 | ₹200 |
Note: PT slabs are periodically revised by state governments. The rates above are for FY 2025-26. Always verify with your official state PT portal before making deductions. Patron Accounting maintains updated multi-state PT tables as part of its PT compliance services.
Professional Tax Compliance for Employers
Registration Requirements
Employers must obtain a PT registration certificate (PTRC in Maharashtra, equivalent in other states) within 30 days of hiring their first employee in the state. Self-employed professionals need an enrolment certificate (PTEC). Registration is typically done online through the state's commercial tax or GST portal — for Maharashtra, this is mahagst.gov.in.
Payment & Filing
Employers must deduct PT from employee salary monthly and deposit it with the state government by the specified due date — typically the last day of the following month. Annual returns are usually due by 31st March or 30th April depending on the state. In Maharashtra, monthly payment is due by the last date of the month for employers with more than 20 employees; quarterly for others.
Penalties for Non-Compliance
Late payment attracts interest at 1-1.5% per month on the outstanding amount in most states. Additional penalties range from 10% to 100% of the PT due depending on the state and duration of default. In Maharashtra, the penalty can be up to ₹5 per day of delay. Persistent non-compliance can result in prosecution and suspension of business licences.
Multi-State PT Compliance? If your company has employees across multiple states, each state's PT must be calculated and deposited separately. Patron Accounting handles multi-state PT registration, computation, payment, and filing for businesses with distributed teams across India. Get PT compliance help →
Professional Tax for Remote Workers
Remote work creates interesting PT scenarios. The general rule: PT is levied based on where the employee works, not where the employer is registered. If you work from home in Maharashtra but your company is headquartered in Delhi (no PT state), you are liable for Maharashtra PT. Your employer should ideally register for PT in your state and deduct it from your salary.
For employees who split time across states, the PT is typically based on the primary work location as declared to the employer. Multi-state PT compliance is one of the biggest payroll challenges for companies with distributed teams. Using professional payroll services that handle multi-state PT automatically is the most practical solution for growing companies.
