Professional Income Tax Calculator (India)
Calculate your state professional tax for all major Indian states. Enter your monthly salary and state to find your monthly PT deduction. Max ₹2,500/year.
Salary and status
Professional Tax - Maharashtra
Maharashtra - Side panel
| Monthly Salary Band | Monthly Payment | Annual Payment |
|---|---|---|
| Check the official government state portal for the complete tax table schedule. | ||
Professional tax maximum: ₹2,500 per annum (constitutional limit - Article 276).
Come utilizzare Calcolatore Tassa Professionale India
Insert your gross monthly salary
Tax professional income brackets are based on gross monthly salary. Enter your total monthly gross salary before deductions.
Select Your State
Tax rates and brackets vary by state. Select your employment state. Some states like Delhi, UP, and Rajasthan do not apply the professional tax.
Review your monthly and annual professional tax.
View your monthly professional tax and annual amount. Note any state-specific rules (e.g., Maharashtra applies ₹300 in February).
Suggerimenti
- Professional tax paid is deductible from your gross income under Section 16(iii) when filing your tax return.
- Maharashtra applies ₹300 in February (instead of usual ₹200) to reach the annual cap of ₹2,500.
- Employers who fail to withhold or pay professional tax may incur fines and interest under state laws on self-employment.
- Check the official government portal for state-specific PT age ranges - some states update them periodically.
Domande frequenti
What is professional tax in India?
Professional tax is a state-level tax levied on individuals earning a salary or practicing a profession. It is deducted monthly by employers and deposited with the state government. The maximum professional tax is capped at ₹2,500 per year under the Indian Constitution (Article 276).
Which states levy professional tax?
States that levy professional tax include Maharashtra, Karnataka, West Bengal, Tamil Nadu, Telangana, Andhra Pradesh, Gujarat, Madhya Pradesh, Kerala, Odisha, Assam, Punjab, and Haryana. Major states that do NOT levy professional tax include Delhi, Uttar Pradesh, and Rajasthan.
Is professional tax deductible for income tax purposes?
Yes, professional tax paid is allowed as a deduction from gross salary income under Section 16(iii) of the Income Tax Act. It reduces your taxable salary before computing income tax.
Who is responsible for deducting and paying professional tax?
Employers are responsible for deducting professional tax from employee salaries and depositing it with the state government, typically monthly or quarterly. Employers must obtain a professional tax registration certificate (PTRC) and employees must also register if employed above threshold.
Are self-employed professionals also liable?
Yes, self-employed professionals - including doctors, lawyers, CAs, architects, and freelancers - are also liable to pay professional tax. They must register and pay directly (typically annually) rather than having it deducted by an employer.