Professional Tax Calculator
Professional tax is a small state levy deducted from salaries and from people practising a profession, trade or calling — the name covers shop assistants as much as chartered accountants. Only some states collect it, slabs differ between them, and every employer must deduct and remit it. This calculator reads your state's FY 2025-26 slab from your gross monthly salary.
Applies to FY 2025-26Last updated 12 Oct 2026
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Results
- Professional tax for the year
- ₹2,500.00
- Deducted each month (average)
- ₹208.33
- Your slab — FY 2025-26
- Above ₹25,000 a month
- How it is collected
- ₹200 a month, with ₹300 taken in February
- Deductible under 80C?
- No — claim it under section 16(iii)
How is the Professional Tax calculated?
Pick the state where you work and enter gross monthly salary before PF and TDS. The calculator matches the state's slab — Karnataka and Maharashtra read one month, Tamil Nadu reads six months at a time — and returns the annual tax, the average monthly deduction, the slab you fall in, how that state collects it, and the income tax treatment of what you pay.
Formula
Professional tax = the state's annual slab for your salary band; Article 276 caps it at ₹2,500 a year. FY 2025-26: Karnataka is nil to ₹25,000 a month then ₹200 monthly, Maharashtra nil to ₹7,500 then ₹175 then ₹200, Gujarat tops out at ₹200, and Tamil Nadu charges up to ₹1,250 per half-year.
Example
In Karnataka a ₹40,000 monthly salary sits above the ₹25,000 exemption, so ₹200 is cut each month except February, when ₹300 is taken — ₹2,500 across the year. A ₹7,500 salary in Maharashtra is under that state's threshold, so no professional tax is deducted at all. The Karnataka figure works out at an average of ₹208 a month over the twelve months.
Things to remember
Professional tax is deducted under section 16(iii) from salary income in both regimes, not under 80C, so do not double-count it. Slabs are revised by states most years — the figures above are FY 2025-26, so check the latest state notification before filing.
Frequently Asked Questions
Is professional tax covered by section 80C?
No. It is deducted under section 16(iii) while computing salary income, which works in both the old and the new regime and comes after the standard deduction. Claiming it inside the ₹1,50,000 80C ceiling would understate your other investments.
Which states charge professional tax?
Maharashtra, Karnataka, West Bengal, Tamil Nadu, Gujarat, Andhra Pradesh, Telangana, Kerala, Madhya Pradesh and Odisha are among the states that collect it. Delhi, Uttar Pradesh, Rajasthan, Haryana, Punjab and Uttarakhand do not levy it at all.
What is the maximum professional tax in India?
₹2,500 a year, the ceiling written into Article 276(2) of the Constitution. Maharashtra and Karnataka both reach that figure in their top bands, while states like Gujarat cap out at ₹2,400 and Jharkhand at ₹1,800.
Do low salaries pay professional tax?
Usually not. Karnataka exempts monthly salaries up to ₹25,000 from April 2025, Maharashtra up to ₹7,500 and Gujarat up to ₹5,999. Enter your salary with the state selected to see whether your band lands in the nil slab.
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