How it is calculated
Professional tax is a state tax. Each state's Act has a schedule of monthly slabs for salary and wage earners; the employer deducts the tax from salary each month and pays it to the state.
Annual PT = monthly PT × 11 + February PT (where the state sets a different February amount)
Annual PT never exceeds ₹2,500 per person (Article 276(2) of the Constitution)
Slabs used, by state
| State | Monthly salary | Tax a month | Source |
|---|---|---|---|
| Maharashtra (men) | Up to ₹7,500 nil; ₹7,501 to ₹10,000; above ₹10,000 | Nil; ₹175; ₹200 (₹300 in February) | Schedule I entry 1, Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975, rates from 1 April 2023 (mahagst.gov.in) |
| Maharashtra (women) | Up to ₹25,000 nil; above ₹25,000 | Nil; ₹200 (₹300 in February) | Same schedule |
| Karnataka | Below ₹25,000 nil; ₹25,000 and above | Nil; ₹200 (₹300 in February) | Schedule entry 1, Karnataka Tax on Professions, Trades, Callings and Employments Act 1976; February ₹300 from 1 April 2025 by Karnataka Act 33 of 2025 (Gazette notification DPAL 08 SHASANA 2025 of 15 April 2025) |
| West Bengal | Up to ₹10,000 nil; ₹10,001 to ₹15,000; ₹15,001 to ₹25,000; ₹25,001 to ₹40,000; above ₹40,000 | Nil; ₹110; ₹130; ₹150; ₹200 | Schedule to the West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979, from 1 April 2014 (comtax.wb.gov.in) |
| Telangana | Up to ₹15,000 nil; ₹15,001 to ₹20,000; above ₹20,000 | Nil; ₹150; ₹200 | First Schedule entry 1, as amended up to date (tgct.gov.in) |
Every state above was checked on 25 October 2026. Andhra Pradesh, Madhya Pradesh and Kerala are not listed: their current salary slabs could not be read from the state's or local body's own published schedule on that date. Gujarat and Greater Chennai are in the professional tax guide but not yet in the calculator. In Tamil Nadu the tax is half-yearly and set by each urban or rural local body, so one state-wide table would not be right.
Worked example
Round illustrative numbers. An employee of ABC Infra Private Limited in Pune earns ₹35,000 a month for the full year.
- Maharashtra slab above ₹10,000: ₹200 a month for 11 months and ₹300 in February.
- Annual PT: ₹200 × 11 + ₹300 = ₹2,500, which is the constitutional cap.
- The same salary in West Bengal falls in the ₹25,001 to ₹40,000 slab: ₹150 a month, ₹1,800 a year. In Telangana: ₹200 a month, ₹2,400 a year.
- A woman earning ₹20,000 a month in Maharashtra pays nil, because the women's slab starts above ₹25,000.
Income tax and employer duties
Professional tax paid is deducted from salary income under s.19 [16(iii)] of the Income-tax Act 2025 for an employee taxed under the old regime; the new regime does not allow it. The employer registers under the state Act, deducts the tax from salary, deposits it and files returns by the dates the state sets; those dates differ by state and by the size of the liability, so check the state portal. K-HR records each employee's PT and LWF state, and the month's attendance goes to K-Finance payroll.
Common questions
What is the maximum professional tax in a year?
₹2,500 per person. Article 276(2) of the Constitution caps the tax any state or local body can levy on professions, trades, callings and employments at ₹2,500 a year.
Why is professional tax ₹300 in February?
Maharashtra and Karnataka charge ₹200 a month on the top slab, which is ₹2,400 for eleven months; the ₹300 February instalment brings the year to the ₹2,500 maximum.
Do women pay a different professional tax?
In Maharashtra, yes: women earning up to ₹25,000 a month pay nothing, and above that pay ₹200 a month and ₹300 in February. The other states listed here do not distinguish.
Is professional tax deductible for income tax?
Yes. Tax on employment paid is deducted from salary income under s.19 [16(iii)] of the Income-tax Act 2025 for an employee taxed under the old regime; the new regime (s.202 [115BAC]) does not allow it.
Why is my state not listed?
A state is listed only when its current salary slabs could be read from the state's own published schedule. Andhra Pradesh, Madhya Pradesh and Kerala are left out until their current schedules can be checked at source; Gujarat and Greater Chennai are covered in the professional tax guide.
Sources
- Maharashtra: rate schedules under the Professions Tax Act 1975 (MahaGST)
- Karnataka: Professional Tax portal, Commercial Taxes Department
- Karnataka: profession tax notifications
- West Bengal: schedule of profession tax rates from 1 April 2014 (Directorate of Commercial Taxes)
- Telangana: profession tax schedule (Commercial Taxes Department)
- Karnataka Gazette: Act 33 of 2025, notification DPAL 08 SHASANA 2025 of 15 April 2025 (₹300 for February)