🇮🇳 FY 2025-26 · All 36 States & UTs

Professional Tax Calculator

India's most complete state-wise Professional Tax calculator. Select your state, enter employee count per salary slab, and instantly get monthly PT payable, annual projection, February special rule, due dates and the official government payment portal — all in one place.

🏛️ 21 PT-levying States 📆 February Special Rule 🔗 Official Portal Links 📌 Due Dates & Frequency ✅ FY 2025-26 Data 🔒 Free & Secure

Covers Maharashtra, Karnataka, West Bengal, Tamil Nadu, Andhra Pradesh, Telangana, Gujarat, Kerala, Madhya Pradesh, Odisha, Punjab, Assam, Bihar, Jharkhand, Goa, Sikkim, Manipur, Meghalaya, Mizoram, Nagaland, Tripura, Puducherry and all non-PT states.

🏭

Professional Tax Calculator — All States

Select a state, choose employee gender (for Maharashtra), enter the number of employees in each salary slab. Monthly PT, annual liability, and payment guidance is calculated instantly.

⚖️ Article 276, Constitution of India · Max ₹2,500/year
🏭

Select a State to Begin

Choose your state from the dropdown to see PT slabs, enter employee counts, and calculate your total PT liability.

State-Wise Professional Tax Slabs & Due Dates — FY 2025-26

Complete reference table for all 22 PT-levying states and UTs. Maximum constitutional limit: ₹2,500/year (Article 276).

State Max Annual PT Filing Frequency Due Date February Rule Key Slab Threshold
Andhra Pradesh₹2,400Monthly10th of following monthNone₹200/month if salary > ₹15,000
Assam₹2,496MonthlyLast day of monthNone₹208/month if salary > ₹25,000
Bihar₹2,500Monthly15th of following monthNone₹208/month if salary > ₹41,667
Goa₹2,400Monthly15th of following monthNone₹200/month if salary > ₹25,000
Gujarat₹2,400Monthly15th of following monthNone₹200/month if salary ≥ ₹12,000
Jharkhand₹1,800Monthly30th of following monthNone₹150/month if salary > ₹41,667
Karnataka₹2,400Monthly20th of following month₹300 in Feb₹200/month if salary ≥ ₹30,000
Kerala₹2,496Half-Yearly31 Aug & 28/29 FebNone₹208/month (₹1,248/half-year) if salary > ₹16,667
Madhya Pradesh₹2,500MonthlyLast day of monthNone₹212/month if salary > ₹33,333
Maharashtra₹2,500Monthly / AnnualLast day of month (if >₹50k/yr); 31 Mar otherwise₹300 in Feb₹200/month; Female ≤ ₹25,000 exempt
Manipur₹1,200MonthlyLast day of monthNone₹100/month if salary > ₹20,000
Meghalaya₹2,400MonthlyLast day of monthNone₹200/month if salary > ₹20,000
Mizoram₹1,200MonthlyLast day of monthNone₹100/month if salary > ₹10,000
Nagaland₹1,800MonthlyLast day of monthNone₹150/month if salary > ₹15,000
Odisha₹3,600MonthlyLast day of monthNone₹300/month if salary > ₹41,667 (highest in India)
Puducherry₹1,200MonthlyLast day of monthNoneFlat ₹100/month if salary ≥ ₹9,200
Punjab₹2,400MonthlyLast day of monthNoneFlat ₹200/month if salary ≥ ₹25,000
Sikkim₹2,400MonthlyLast day of monthNone₹200/month if salary > ₹30,000
Tamil Nadu₹2,500Half-YearlyAug 31 & Jan 31None₹1,250/half-year if 6-month salary ≥ ₹75,000
Telangana₹2,400Monthly10th of following monthNone₹200/month if salary > ₹15,000
Tripura₹2,400MonthlyLast day of monthNone₹200/month if salary > ₹25,000
West Bengal₹2,400Monthly21st of following monthNone₹200/month if salary > ₹40,000

Frequently Asked Questions — Professional Tax India

What is Professional Tax and who needs to pay it? ▼
Professional Tax (PT) is a state-level direct tax levied under Article 276 of the Indian Constitution on income from salaries, professions, trades, and callings. Employers are legally responsible for deducting PT from employee salaries each month (or half-year) and remitting it to the state government. Both salaried employees and self-employed professionals (doctors, lawyers, CAs, consultants) are liable where the state has enacted PT legislation. The maximum constitutional limit is ₹2,500 per person per year.
Which Indian states do NOT levy Professional Tax? ▼
The following states and Union Territories currently do not levy Professional Tax: Delhi, Uttar Pradesh, Haryana, Rajasthan, Himachal Pradesh, Uttarakhand, Chhattisgarh, Jammu & Kashmir, Ladakh, Arunachal Pradesh, Chandigarh, Dadra & Nagar Haveli, Daman & Diu, Lakshadweep, and Andaman & Nicobar Islands. Employees in these states have no PT deducted from salary.
Why is Professional Tax ₹300 in February for Maharashtra and Karnataka? ▼
Both Maharashtra and Karnataka have a special February rule. Since the annual PT cap is ₹2,500 (Maharashtra) or ₹2,400 (Karnataka), and regular monthly deduction is ₹200 for 11 months (total ₹2,200), the shortfall of ₹300 (MH) or ₹200 additional (KA) is collected in February to reach the annual ceiling. Karnataka's notification DPAL 08 SHASANA 2025 (dated 15.04.2025) formally specifies ₹300 for February 2026 onwards.
Is Professional Tax deductible from income tax? ▼
Yes. Under Section 16(iii) of the Income Tax Act, 1961, the amount of Professional Tax paid during a financial year is allowed as a deduction from gross salary while computing taxable income. However, this deduction is available only under the Old Tax Regime. Under the New Tax Regime (default for FY 2025-26), no PT deduction is available.
How is Tamil Nadu Professional Tax calculated? ▼
Tamil Nadu PT is unique — slabs are based on 6-month (half-yearly) salary, not monthly salary. PT is collected twice a year: due 31 August (for April–September) and 31 January (for October–March). For example, if monthly salary is ₹15,000, the half-yearly salary is ₹90,000, which falls in the ₹75,000–₹99,999 slab, attracting ₹1,250 per half-year = ₹2,500/year.
What is the penalty for late payment of Professional Tax? ▼
Penalties vary by state. Karnataka: 1.25% per month on outstanding PT. Maharashtra: ₹5 per day for late registration; 10% of unpaid tax for late payment. West Bengal: simple interest at 1% per month. Tamil Nadu: 2% per month. Timely payment is critical — most states also impose additional penalties for late filing of returns beyond the due date.
Who is exempt from Professional Tax? ▼
Common exemptions across states include: senior citizens (65+ years), persons with disabilities (blind, mentally retarded, orthopedically handicapped), parents/guardians of disabled persons, armed forces personnel, female employees in Maharashtra earning €₹25,000/month or less, and apprentices under the Apprentices Act. Specific exemption categories vary by state legislation.
Does Professional Tax apply to work-from-home employees? ▼
PT applicability depends on the state where the employee is employed/working, not just where the employer is registered. For WFH employees, most states apply PT based on the employee's home state. An employer with employees across multiple states must register for PT and comply with each state's laws separately. There is no central exemption for remote workers under any current state PT legislation.