Professional tax reduces your taxable income — see how it fits into your full CTC to in-hand calculation. Read how CTC components work to understand all salary deductions. For income tax, check the FY 2025-26 slab table.
Professional Tax (PT) is a state-level tax on employment income, levied by state governments under Article 276 of the Indian Constitution. The maximum professional tax any state can levy is ₹2,500 per year. It is deducted monthly by your employer from your salary and deposited with the state government.
States That DO NOT Have Professional Tax
Employees in these states pay zero professional tax: Delhi, Uttar Pradesh, Rajasthan, Haryana, Himachal Pradesh, Uttarakhand, Jammu & Kashmir, Punjab, Bihar, Jharkhand, Chhattisgarh, Madhya Pradesh, Arunachal Pradesh, Manipur, Mizoram, Nagaland, Sikkim, Tripura, Lakshadweep, Andaman & Nicobar Islands, and Dadra & Nagar Haveli.
Maharashtra — Professional Tax Slabs
Maharashtra has one of the highest professional tax rates in India, up to ₹2,500 per year.
| Monthly Salary | Monthly PT Deduction |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 (₹300 in February) |
Annual total: ₹2,500 (₹200 × 11 months + ₹300 in February). Women earning up to ₹25,000/month are exempt from PT in Maharashtra.
Karnataka — Professional Tax Slabs
| Monthly Salary | Monthly PT Deduction |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹35,000 | ₹150 |
| ₹35,001 – ₹75,000 | ₹200 |
| Above ₹75,000 | ₹200 |
Annual maximum: ₹2,400. Employees earning up to ₹15,000/month pay zero PT in Karnataka.
West Bengal — Professional Tax Slabs
| Monthly Salary | Monthly PT Deduction |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 – ₹15,000 | ₹110 |
| ₹15,001 – ₹25,000 | ₹130 |
| ₹25,001 – ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Tamil Nadu — Professional Tax Slabs
| Half-yearly Salary | Half-yearly PT |
|---|---|
| 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 |
Tamil Nadu assesses PT on a half-yearly basis (April–September and October–March).
Andhra Pradesh & Telangana — Professional Tax Slabs
| Monthly Salary | Monthly PT Deduction |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Gujarat — Professional Tax Slabs
| Monthly Salary | Monthly PT Deduction |
|---|---|
| Up to ₹5,999 | Nil |
| ₹6,000 – ₹8,999 | ₹80 |
| ₹9,000 – ₹11,999 | ₹150 |
| ₹12,000 and above | ₹200 |
Kerala — Professional Tax Slabs
| Half-yearly Salary | Half-yearly PT |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 – ₹17,999 | ₹120 |
| ₹18,000 – ₹29,999 | ₹180 |
| ₹30,000 – ₹44,999 | ₹300 |
| ₹45,000 – ₹59,999 | ₹450 |
| ₹60,000 – ₹74,999 | ₹600 |
| ₹75,000 – ₹99,999 | ₹750 |
| Above ₹1,00,000 | ₹1,250 |
See your in-hand salary after PT and all deductions
Our CTC calculator includes professional tax by city
Odisha, Assam, Meghalaya & Other States
Odisha: Up to ₹1,000 annual PT. Slabs start from ₹1.67L annual salary (₹13,900/month). Maximum ₹2,500/year for income above ₹20,000/month.
Assam: PT up to ₹208/month. Applies for monthly salary above ₹10,000.
Meghalaya: PT up to ₹2,500/year. Slabs start at ₹4,167/month income.
Goa: PT up to ₹2,500/year. Applies on gross monthly salary above ₹15,000.
Is Professional Tax Deductible from Income Tax?
Yes. Professional tax paid during the year is fully deductible from taxable income under Section 16(iii) of the Income Tax Act. This applies under both New and Old Tax Regimes. So if you pay ₹2,400/year in PT, your taxable income is reduced by ₹2,400 before computing income tax.