Professional Tax Calculator
Complete state-wise reference for professional tax in India. All 28 states + UTs: rates, slabs, exemptions, and a quick calculator for your salary and state.
Quick Professional Tax Calculator
Professional Tax by State / UT
| State / UT | Annual Tax | Monthly Tax | Slabs | Notes |
|---|---|---|---|---|
| Andhra Pradesh | ₹2,400 | ₹200 | ₹200/month | No tax for salary < ₹15,000 |
| Assam | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Bihar | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Chhattisgarh | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Gujarat | ₹2,400 | ₹200 | ₹200/month | No tax for salary < ₹5,999 |
| Jharkhand | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Karnataka | ₹2,400 | ₹200 | ₹200/month | No tax for salary < ₹15,000 |
| Kerala | ₹2,400 | ₹200 | ₹200/month | No tax for salary < ₹1,999 |
| Madhya Pradesh | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Maharashtra | ₹2,500 | ₹200 | ₹200/month (₹300 in Feb) | No tax for salary < ₹7,500 (women) / ₹10,000 (men) |
| Manipur | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Meghalaya | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Mizoram | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Nagaland | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Odisha | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Puducherry | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Punjab | ₹2,400 | ₹200 | ₹200/month | No tax for salary < ₹7,500 |
| Rajasthan | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Sikkim | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Tamil Nadu | ₹2,400 | ₹200 | ₹200/month | No tax for salary < ₹3,500 |
| Telangana | ₹2,400 | ₹200 | ₹200/month | No tax for salary < ₹15,000 |
| Tripura | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| West Bengal | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Uttarakhand | ₹2,500 | ₹208 | ₹150-₹208/month | Graduated slabs |
| Delhi | Nil | Nil | Nil | No professional tax |
| Goa | Nil | Nil | Nil | No professional tax |
| Haryana | Nil | Nil | Nil | No professional tax |
| Himachal Pradesh | Nil | Nil | Nil | No professional tax |
| Jammu & Kashmir | Nil | Nil | Nil | No professional tax |
| Uttar Pradesh | Nil | Nil | Nil | No professional tax |
| Arunachal Pradesh | Nil | Nil | Nil | No professional tax |
Who is Exempt from Professional Tax?
Common Questions
Understanding professional tax in India
Professional tax is the most ignored line item on your payslip, yet it varies dramatically by state. If you move from Bengaluru to Mumbai, your professional tax stays roughly the same. If you move to Delhi, it drops to zero.
What is professional tax?
It is a state-level tax on employment, profession, trade, or calling. Your employer deducts it from your salary and deposits it with the state government. The maximum under the Constitution is ₹2,500 per year.
Which states levy it?
Roughly half of Indian states and UTs levy professional tax. The other half (including Delhi, Haryana, Himachal Pradesh, Uttar Pradesh) do not. If you work in a state without professional tax, that line on your payslip will be zero.
Can you claim it as a deduction?
Yes. Professional tax paid is allowed as a deduction from salary income under Section 16(iii) of the Income Tax Act. It reduces your taxable salary, though the amount is small (₹2,400-₹2,500/year).
Who is exempt?
Exemptions vary by state but generally include senior citizens, persons with disabilities, military personnel, and low-income earners. Most states exempt employees with monthly salaries below ₹3,000-₹15,000.
Disclaimer: Professional tax rates and slabs are based on state legislation as of 2026. Rates may change by state notification. Exemption criteria vary by state. This calculator is for reference only. For exact liability and registration requirements, consult your state's commercial tax department or a chartered accountant.
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