India Professional Tax Calculator (State-wise Salary Deduction)
Your State’s profession-tax slab, monthly deduction and yearly total, with the source.
Deductions month by month
Slabs
How this was worked out
Official sources
An estimate for information, not tax advice: the employer’s payroll and the State’s department decide the final amount.
Slab summary
Employees
Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
About the India Professional Tax Calculator (State-wise Salary Deduction)
Profession tax (often called professional tax) is a small State tax on people who earn a salary or practise a profession. Your employer deducts it from your salary every month and pays it to the State, or in Tamil Nadu to the local body. Each State sets its own slabs, so the same salary can mean ₹200 a month in Maharashtra, ₹150 in Telangana or nothing at all below a State’s threshold — and the Constitution caps it at ₹2,500 a year for one person.
Pick the State, enter the gross salary and the calculator finds the slab, the monthly deduction (with Maharashtra’s and Karnataka’s ₹300 February, or the different last month in Odisha and Madhya Pradesh), the total for the financial year and a month-by-month schedule for payroll. Employers can paste many salaries at once to get each employee’s tax and the slab-wise totals for payroll and returns. Every State’s slabs link to the official notification or rate schedule they come from, and the calculation runs in your browser.
How to use it
- Choose the State or Union territory where the employee works. In Tamil Nadu also choose the local body; in Maharashtra choose the men’s or women’s slab.
- Enter the gross salary (basic pay, dearness allowance and the other regular allowances), a month or a year. Odisha, Madhya Pradesh and Manipur set their slabs on the annual salary; the calculator converts for you.
- If the employee joined or leaves during the year, open Months of salary and pick the first and last month. Tick Exempt when the State’s Act exempts the person (for example people aged 65 or more in Maharashtra).
- Read the monthly deduction, the special month and the yearly total, and check the slab in the table. Copy the summary or download the month-by-month schedule as CSV.
- For a whole payroll, switch to Several employees and paste one line per employee — a name and the monthly gross salary (and M or F in Maharashtra). You get each employee’s tax and the slab-wise totals for the month.
- For a State without a bundled schedule, enter the amount from the State’s official schedule (linked) to get the yearly total and the deductions.
Examples
₹200 a month, ₹300 in February ₹200 × 11 + ₹300 = ₹2,500 for the year
Nil — the women’s slab is nil up to ₹25,000 a month
Nil — Karnataka’s tax starts at ₹25,000 a month
Slab “₹1.6 lakh to ₹3 lakh a year” → ₹125 a month ₹1,500 for the year
Half-yearly income ₹72,000 → ₹1,025 a half-year Deducted from the August and January salaries → ₹2,050 for the year
October to March = 6 months, February included ₹200 × 5 + ₹300 = ₹1,300
Common uses
- Check that the profession tax on your payslip matches your State’s slab — and why February’s is ₹300.
- Set up payroll for a new employee who joins in the middle of the year.
- Prepare the slab-wise employee count and tax for a monthly or yearly profession-tax return.
- Compare the take-home effect of a job offer in another State.
Profession tax on salaries, State by State
- Maharashtra — men: nil up to ₹7,500 a month, ₹175 up to ₹10,000, ₹200 above (₹300 in February); women: nil up to ₹25,000, ₹200 above (₹300 in February). MahaGST rate schedule
- Karnataka — nil below ₹25,000 a month; ₹200 a month from ₹25,000, ₹300 for February. Commercial Taxes Department notifications
- Telangana — nil up to ₹15,000 a month, ₹150 from ₹15,001 to ₹20,000, ₹200 above. First Schedule
- Gujarat — nil up to ₹12,000 a month, ₹200 a month above. Finance Department notification
- Odisha — on the annual gross salary: nil below ₹1.6 lakh, ₹125 a month from ₹1.6 lakh to ₹3 lakh, ₹200 a month above ₹3 lakh with ₹300 for the last month. Professional tax rates
- Assam — nil up to ₹15,000 a month, ₹180 from ₹15,001 to below ₹25,000, ₹208 from ₹25,000; people above 60 with gross income up to ₹5 lakh are exempt. Gazette notification
- Madhya Pradesh — on the annual salary: nil up to ₹2,25,000; ₹1,500 a year up to ₹3,00,000 (₹125 a month); ₹2,000 up to ₹4,00,000 (₹166 a month, ₹174 in the twelfth month); ₹2,500 above (₹208 a month, ₹212 in the twelfth). Commercial Tax Department
- Tamil Nadu (Greater Chennai Corporation) — on the gross income of each half-year: nil up to ₹21,000, then ₹180, ₹425, ₹930, ₹1,025 and ₹1,250 a half-year above ₹75,000, deducted from the August and January salaries. Corporation press release
- Punjab — a State Development Tax of ₹200 a month, payable only by income-tax payees. The Act
- Tripura — nil up to ₹7,500, ₹150 up to ₹15,000, ₹208 from ₹15,001. Mizoram — six slabs from ₹75 to ₹208 a month above ₹5,000. Nagaland — ₹35 to ₹208 a month from ₹4,000. Manipur — ₹1,200 to ₹2,500 a year above ₹50,000 of annual income. The calculator links each notification with the result.
How the deduction works
The employer deducts the tax from the salary before paying it and pays it to the State; the Acts (Maharashtra’s, Gujarat’s and Punjab’s among them) make the employer liable for it even when it was not deducted. Where a State’s yearly amount does not divide evenly by twelve, one month carries the difference: February in Maharashtra and Karnataka (₹200 × 11 + ₹300 = ₹2,500), the last month in Odisha and the twelfth month in Madhya Pradesh. In Tamil Nadu the tax is fixed per half-year (April–September and October–March) and Greater Chennai Corporation has employers deduct it from the August and January salaries.
Article 276(2) of the Constitution of India limits profession tax to ₹2,500 a year for one person, from the State or from any one local body in it; the calculator warns you if an amount you enter goes above it.
Profession tax and income tax
Profession tax you pay on your salary is deducted from salary income in the old tax regime: section 19(1) of the Income-tax Act, 2025 (Table, Sl. No. 1) allows the whole of a “tax on employment” under Article 276(2). The new (default) regime under section 202 does not allow the deduction (section 202(2)(a)(iv)). Your payslip shows the amount deducted. To see what it changes in your income tax, use the income tax calculator.
States without a bundled schedule
Schedules are included only where they could be read on the State’s (or local body’s) official site. For West Bengal, Andhra Pradesh and Bihar the profession tax is administered by the commercial-tax department, but their current salary slabs could not be read there, so the calculator asks you for the amount and links the department. For other States and Union territories no schedule is included: if a payslip or the State’s department shows profession tax, enter the amount to get the yearly total and the month-by-month deductions.
Limitations
- Covers salary and wage earners only. Professionals, traders, companies and other enrolled persons pay under other entries of the schedules.
- States change their slabs by notification or in the budget: the calculator follows the schedules on the linked official pages; check the source if your State announced a change.
- Exemptions differ by State (age, disability, armed forces …): tick Exempt when one applies; the calculator does not decide eligibility.
- Whole months only. Some States reduce the tax for a part month when someone leaves (Gujarat does, in proportion).
- Several employees: monthly salaries in one State, a full year each; Tamil Nadu’s half-yearly and Manipur’s yearly schedules are worked out one salary at a time.
- An estimate for information, not tax advice; your employer’s payroll and the State’s department decide the final amount.
Privacy
Everything is worked out in your browser. Salaries and employee lists you paste are never uploaded or stored; only the State you pick is remembered in this browser.
Frequently asked questions
What is the maximum professional tax in India?
₹2,500 a year for one person. Article 276(2) of the Constitution caps the total any person pays as profession tax to a State, or to any one local body in it, at ₹2,500 a year.
Why is ₹300 professional tax deducted in February?
In Maharashtra and Karnataka the top slab is ₹2,500 a year, paid as ₹200 a month for eleven months and ₹300 in February: ₹200 × 11 + ₹300 = ₹2,500.
Who pays professional tax — the employer or the employee?
The employee bears it, out of salary. The employer deducts it before paying the salary and pays it to the State (or the local body), and is liable for it under the State’s Act if they do not deduct it.
Is professional tax deductible from income tax?
Only in the old tax regime: profession tax on salary is deducted in full from salary income under section 19(1) of the Income-tax Act, 2025 (Table, Sl. No. 1). The new regime (section 202) does not allow it.
How is professional tax worked out in Chennai?
Greater Chennai Corporation charges it per half-year on the gross income of that half-year: nil up to ₹21,000, ₹180 up to ₹30,000, ₹425 up to ₹45,000, ₹930 up to ₹60,000, ₹1,025 up to ₹75,000 and ₹1,250 above. Employers deduct it from the August and January salaries.
My State is not in the list of schedules. Is there no professional tax?
Not necessarily. The calculator includes the schedules it could read on official sites; for West Bengal, Andhra Pradesh and Bihar enter the amount from the department’s schedule, and for other States enter any amount your payslip shows. Profession tax applies only where a State law (or a local body under it) levies it.
Is professional tax worked out on gross or basic salary?
On the salary or wages the State’s Act defines — usually the gross salary, not the basic pay alone. Gujarat’s Act, for example, counts pay or wages, dearness allowance and all other remuneration received on a regular basis, with perquisites, but no form of bonus or gratuity. Odisha, Madhya Pradesh and Manipur set their slabs on the annual salary or income instead of the month’s.