Monthly Gross Salary
₹ 75,000.00
Selected State
Maharashtra
Monthly Professional Tax
₹ 200.00
Annual Professional Tax
₹ 2,500.00
Net Professional Tax Liability
₹ 2,500.00 / Year
About the Professional Tax Calculator (India)
Our free Professional Tax Calculator helps salaried employees and working professionals across India compute their state-specific Professional Tax (PT) deductions based on their monthly gross salary.
How Professional Tax Works in India
Professional Tax is a direct tax levied by state governments in India on individuals earning an income from employment, trade, callings, or professions:
- Constitutional Limit: Under Article 276 of the Constitution of India, the maximum professional tax that can be levied per individual in a financial year is capped at ₹2,500.
- State-Wise Slabs: Different states (such as Maharashtra, Karnataka, Tamil Nadu, West Bengal, Kerala, and Gujarat) have unique salary slab structures and deduction rates. Some states or union territories (like Delhi) do not levy professional tax at all.
How to Use the Calculator
Simply enter your salary and state:
- Monthly Gross Salary: Your total monthly earnings before deductions.
- State / Union Territory: Select the state where your workplace or employment is registered.
Click the Calculate Professional Tax button to instantly view your monthly PT deduction, annual breakdown, and total yearly liability.
Frequently Asked Questions (FAQs)
Is Professional Tax deductible under Income Tax?
Yes, professional tax paid by a salaried employee is fully deductible from gross total income under Section 16(iii) of the Income Tax Act.
Who is responsible for deducting Professional Tax?
For salaried employees, employers are legally required to deduct professional tax from the employee's monthly salary and deposit it with the respective state government. Self-employed professionals must pay it directly.
Do all states in India levy Professional Tax?
No. Several states and union territories—such as Delhi, Haryana, Punjab, and Uttar Pradesh—do not levy professional tax.
