Professional tax calculator · 2026-27 · 21 states
Professional tax calculator 2026-27, every state.
Pick the state where the person works and enter the salary. The calculator reads that state’s slab, its special month and the yearly cap, and says which row of the slab it used.
Professional tax calculator
₹300 in February
- A month
- ₹200
- In February
- ₹300
- For the year
- ₹2,500
because ₹40,000 is in the “₹25,000 and above” slab: ₹200 a month and ₹300 in February, so the year reaches the ₹2,500 cap (Article 276(2)).
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, Schedule entry 1, as amended by Karnataka Act No. 33 of 2025 (Gazette 15 Apr 2025, in force 1 Apr 2025) · in force 1 Apr 2025
The short answer
Professional tax is a state tax on salary, at most ₹2,500 a person a year. In Karnataka, salary of ₹25,000 or more a month pays ₹200 a month and ₹300 in February; 15 states and union territories charge none.
No. 01
Six states
Professional tax at ₹40,000 a month, state by state
Each links to its state page. West Bengal’s year 2026-27 runs April to September on the old schedule (₹150 at this salary) and October to March on the new (₹140).
| State | ₹40,000 a month: this month | Special month | For the year | Page |
|---|---|---|---|---|
| Karnataka | ₹200 | February ₹300 | ₹2,500 | Professional tax in Karnataka |
| Maharashtra | ₹200 | February ₹300 | ₹2,500 | Professional tax in Maharashtra |
| West Bengal | ₹140 | none | ₹1,740 | Professional tax in West Bengal |
| Telangana | ₹200 | none | ₹2,400 | Professional tax in Telangana |
| Tamil Nadu (Greater Chennai) | half-yearly | none | ₹2,500 | Professional tax in Tamil Nadu |
| Gujarat | ₹200 | none | ₹2,400 | Professional tax in Gujarat |
Karnataka
- This month
- ₹200
- Special month
- February ₹300
- For the year
- ₹2,500
Maharashtra
- This month
- ₹200
- Special month
- February ₹300
- For the year
- ₹2,500
West Bengal
- This month
- ₹140
- Special month
- none
- For the year
- ₹1,740
Telangana
- This month
- ₹200
- Special month
- none
- For the year
- ₹2,400
Tamil Nadu (Greater Chennai)
- This month
- half-yearly
- Special month
- none
- For the year
- ₹2,500
Gujarat
- This month
- ₹200
- Special month
- none
- For the year
- ₹2,400
State with no PT · Delhi
₹0
Delhi levies no professional tax on salaries, so there is no PT line on the payslip. 15 states and union territories charge none.
Yearly-income state · Bihar
Bihar reads the year’s income and deducts one yearly amount, in November.
Kerala, Puducherry and Tamil Nadu read the half-year’s income.
Maharashtra · woman employee
Tick “Woman employee” for Maharashtra: women earning ₹25,000 or less a month pay ₹0.
Before you start
Enter the salary for the month, or the half-year’s or year’s income where the state reads that; the result names the slab row it used.
All 21 states’ slabs, special months and Acts are in professional tax slabs by state; the salary calculator puts PT inside a full CTC to in-hand working.
No. 02
Questions
How is professional tax worked out?
How is professional tax calculated?
Find the slab of the state where the person works for the month’s salary (or the half-year’s or year’s income, where the state reads that). That slab’s amount is the deduction; a few states charge a different amount in one month so the year reaches the ₹2,500 cap.
What is the maximum professional tax in a year?
₹2,500 a person a year, the cap in Article 276(2) of the Constitution. Each state sets its slabs within it.
Which states do not charge professional tax?
15 states and union territories levy none on salaries, among them Delhi, Haryana, Uttar Pradesh and Rajasthan. Staff working there carry no PT line on the payslip.
Is professional tax deducted on gross salary?
The slab is read on the salary or wages for the period as paid, so a month with loss of pay can fall into a lower slab. Check the state’s Act for what it counts as salary.
Why is February different in some states?
Karnataka and Maharashtra charge ₹300 in February on the top slab instead of ₹200, so twelve months add up to the ₹2,500 cap.
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