India Professional Tax Calculator
Calculate 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 & State
Professional Tax — Maharashtra
Maharashtra — PT Slabs
| Monthly Salary Range | Monthly PT | Annual PT |
|---|---|---|
| See official state government portal for full slab table. | ||
Maximum professional tax: ₹2,500 per year (Constitutional limit — Article 276).
Come utilizzare India Professional Tax Calculator
Enter your monthly gross salary
Professional tax slabs are based on monthly gross salary. Enter your total monthly salary before deductions.
Select your state
Professional tax rates and slabs differ by state. Select your state of employment. Some states like Delhi, UP, and Rajasthan do not levy professional tax.
Review monthly and annual professional tax
See the applicable monthly professional tax and the annual amount. Note any state-specific rules (e.g., Maharashtra charges ₹300 in February).
Suggerimenti
- Professional tax paid is deductible from your gross salary under Section 16(iii) when filing income tax returns.
- Maharashtra charges ₹300 in February (instead of the usual ₹200) to reach the ₹2,500 annual cap.
- Employers who fail to deduct or deposit professional tax may face penalties and interest under state PT laws.
- Check the official state government portal for the latest PT slabs — some states revise 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.