Use this updated professional tax calculator to find your monthly PT based on your state and salary. Covers 20+ states with 2025 slabs. Perfect for salaried employees, HRs, and freelancers. 100% accurate and mobile-optimized tool.
Professional Tax Calculator
Professional Tax is a statutory deduction levied by several Indian states on salaried individuals, professionals, and businesses. Despite being a modest monthly amount, it is mandatory and non-compliance can lead to penalties. As salaries and state-wise slabs change periodically, it becomes essential to have a reliable and easy-to-use professional tax calculator that reflects the latest policies.
If you’re a salaried employee or HR professional trying to determine how much professional tax (PT) should be deducted based on your monthly gross income and state of residence, this calculator is exactly what you need. No login. No confusion. Just results.
What Is Professional Tax and Who Has to Pay It?
Professional Tax is levied by state governments in India under the authority granted by Article 276 of the Constitution. While some states impose it strictly, others have opted not to. It's usually deducted by the employer every month and remitted to the state government. The maximum PT deduction permissible is ₹2,500 per year, capped at ₹200/month in most cases.
Applicability
| Category | Applicable? |
|---|---|
| Salaried Employees | Yes |
| Self-employed Professionals | Yes (depending on state) |
| Freelancers | Yes (if income exceeds limits) |
| Armed Forces | No (Exempted under Article 276) |
| Senior Citizens | Exempted in most states |
Not all Indian states impose PT, but for those that do, slabs vary widely. For example, Maharashtra and Karnataka have a flat ₹200/month rate above specific salary thresholds, while Kerala follows a progressive structure based on income ranges.
Meet the HR Calcy Professional Tax Calculator
We’ve built one of the most complete, flexible, and mobile-first professional tax calculators in India. Here’s what makes it stand out:
- Covers 20+ PT-compliant states
- Uses official, updated slab data for 2025
- Supports instant calculation – just enter gross salary and select state
- No login or signup required
- Works flawlessly on smartphones and desktops
- Automatically considers state-level exemptions (e.g., Delhi, UP, etc.)
This tool is particularly useful for:
- Employees checking their monthly payslip deductions
- HR teams calculating net salaries across multiple regions
- Freelancers or professionals verifying their annual PT dues
- Startups managing pan-India payroll compliance
How the Calculator Works (Behind the Scenes)
The logic behind the calculator is simple but powerful. Each state has a predefined slab structure that decides the monthly PT based on gross salary. Here's a sample logic used in the backend:
| State | Gross Salary (Monthly) | PT Amount |
|---|---|---|
| Maharashtra | ₹7,500 – ₹10,000 | ₹175 |
| Maharashtra | ₹10,001 and above | ₹200 |
| Karnataka | ₹25,000 and above | ₹200 |
| Kerala | ₹20,001 – ₹30,000 | ₹125 |
| Tamil Nadu | ₹12,501 and above | ₹208 |
Let’s say a user selects Kerala and inputs a gross monthly salary of ₹45,000. The calculator:
- Looks up Kerala’s slab rules
- Applies the slab: ₹300 per month
- Displays the result as “Professional Tax (INR): ₹300”
For states like Delhi or Punjab, where PT is not applicable, the calculator instantly returns “₹0”.
You can verify this with official sources such as Greater Chennai Corporation or review broader legal implications at Wikipedia - Professional Tax.
Why Professional Tax Varies by State
Unlike income tax, professional tax is state-specific, which means each state decides:
- Who pays it (thresholds and categories)
- How much they pay (slabs)
- When they pay (monthly, annually)
- Exemptions (women, disabled individuals, etc.)
For instance, Assam has more granular slabs with lower thresholds, while Uttar Pradesh does not impose professional tax at all.
This diversity in regulation is exactly why a universal PT calculator fails — and why HR Calcy’s state-sensitive calculator becomes so valuable.
Complete State-Wise Professional Tax Slab Rates for FY 2025
One of the most important aspects of calculating professional tax in India is understanding the state-wise slab structure, as there is no uniform rate across the country. Each state government defines its own income thresholds and corresponding tax amounts. Some follow a flat monthly rate above a certain income level, while others implement a progressive tax structure based on income brackets.
Below is a concise overview of professional tax slabs across selected states:
| State | Income Range | PT Amount | Frequency |
|---|---|---|---|
| West Bengal | Up to ₹10,000 | ₹0 | Monthly |
| ₹10,001 – ₹15,000 | ₹110 | Monthly | |
| ₹15,001 – ₹25,000 | ₹130 | Monthly | |
| ₹25,001 – ₹40,000 | ₹150 | Monthly | |
| Above ₹40,000 | ₹200 | Monthly | |
| Telangana | Up to ₹15,000 | ₹0 | Monthly |
| ₹15,001 – ₹20,000 | ₹150 | Monthly | |
| Above ₹20,000 | ₹200 | Monthly | |
| Kerala | ₹12,000 – ₹17,999 | ₹120 | Half-Yearly |
| ₹18,000 – ₹29,999 | ₹180 | Half-Yearly | |
| ₹30,000 – ₹44,999 | ₹300 | Half-Yearly | |
| ₹45,000 – ₹59,999 | ₹450 | Half-Yearly | |
| ₹60,000 – ₹74,999 | ₹600 | Half-Yearly | |
| ₹75,000 – ₹99,999 | ₹750 | Half-Yearly | |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 | Half-Yearly | |
| ₹1,25,000 and above | ₹1,250 | Half-Yearly | |
| Karnataka | Up to ₹14,999 | ₹0 | Monthly |
| ₹15,000 and above | ₹200 | Monthly | |
| Maharashtra | Up to ₹7,500 (women) | ₹0 | Monthly |
| ₹7,501 and above | ₹200 (₹300 for Feb) | Monthly | |
| Andhra Pradesh | Up to ₹15,000 | ₹0 | Monthly |
| ₹15,001 – ₹20,000 | ₹150 | Monthly | |
| Above ₹20,000 | ₹200 | Monthly | |
| Jharkhand | Up to ₹25,000 | ₹0 | Monthly |
| ₹25,001 – ₹41,666 | ₹100 | Monthly | |
| Above ₹41,666 | ₹200 | Monthly | |
| Meghalaya | Up to ₹6,250 | ₹0 | Monthly |
| ₹6,251 – ₹8,333 | ₹100 | Monthly | |
| ₹8,334 and above | ₹200 | Monthly | |
| Mizoram | Up to ₹4,999 | ₹0 | Monthly |
| ₹5,000 – ₹7,499 | ₹75 | Monthly | |
| ₹7,500 – ₹9,999 | ₹100 | Monthly | |
| ₹10,000 and above | ₹200 | Monthly | |
| Tamil Nadu | Up to ₹21,000 | ₹0 | Monthly |
| Above ₹21,000 | ₹208 (₹300 in March) | Monthly | |
| Odisha | Up to ₹16,000 | ₹0 | Monthly |
| Above ₹16,000 | ₹200 | Monthly | |
| Madhya Pradesh | Up to ₹2,25,000 (Annual) | ₹0 | Monthly |
| ₹2,25,001 – ₹3,00,000 | ₹125 | Monthly | |
| ₹3,00,001 – ₹4,00,000 | ₹166 (11 mo) | Monthly | |
| Last month (₹3L–₹4L) | ₹174 | Monthly | |
| Above ₹4,00,000 | ₹208 (11 mo) | Monthly | |
| Last month (Above ₹4L) | ₹212 | Monthly | |
| Chhattisgarh | Up to ₹40,000 (Annual) | ₹0 | Annual |
| ₹40,001 – ₹50,000 | ₹360 | Annual | |
| ₹50,001 – ₹60,000 | ₹720 | Annual | |
| ₹60,001 – ₹80,000 | ₹1,080 | Annual | |
| ₹80,001 – ₹1,00,000 | ₹1,200 | Annual | |
| ₹1,00,001 – ₹1,50,000 | ₹1,440 | Annual | |
| ₹1,50,001 – ₹2,00,000 | ₹1,800 | Annual | |
| ₹2,00,001 – ₹2,50,000 | ₹2,160 | Annual | |
| ₹2,50,001 – ₹3,00,000 | ₹2,280 | Annual | |
| Above ₹3,00,000 | ₹2,400 | Annual | |
| Sikkim | Up to ₹20,000 | ₹0 | Monthly |
| ₹20,001 – ₹30,000 | ₹125 | Monthly | |
| ₹30,001 – ₹40,000 | ₹150 | Monthly | |
| Above ₹40,000 | ₹200 | Monthly | |
| Tripura | Up to ₹7,500 | ₹0 | Monthly |
| ₹7,501 – ₹15,000 | ₹150 | Monthly | |
| Above ₹15,000 | ₹208 | Monthly | |
| Puducherry | Up to ₹99,999 | ₹0 | Half-Yearly |
| ₹1,00,000 – ₹2,00,000 | ₹250 | Half-Yearly | |
| ₹2,00,001 – ₹3,00,000 | ₹500 | Half-Yearly | |
| ₹3,00,001 – ₹4,00,000 | ₹750 | Half-Yearly | |
| ₹4,00,001 – ₹5,00,000 | ₹1,000 | Half-Yearly | |
| Above ₹5,00,000 | ₹1,250 | Half-Yearly | |
| Punjab | Salary > ₹2,50,000 | ₹200 | Monthly |
| Business Income | ₹2,400 | Annual | |
| Manipur | Up to ₹50,000 | ₹0 | Annual |
| ₹50,001 – ₹75,000 | ₹1,200 | Annual | |
| ₹75,001 – ₹1,00,000 | ₹2,000 | Annual | |
| ₹1,00,001 – ₹1,25,000 | ₹2,400 | Annual | |
| Above ₹1,25,000 | ₹2,500 | Annual | |
| Meghalaya | Up to ₹50,000 | ₹0 | Annual |
| ₹50,001 – ₹75,000 | ₹200 | Annual | |
| ₹75,001 – ₹1,00,000 | ₹300 | Annual | |
| ₹1,00,001 – ₹1,50,000 | ₹500 | Annual | |
| ₹1,50,001 – ₹2,00,000 | ₹750 | Annual | |
| ₹2,00,001 – ₹2,50,000 | ₹1,000 | Annual | |
| ₹2,50,001 – ₹3,00,000 | ₹1,250 | Annual | |
| ₹3,00,001 – ₹3,50,000 | ₹1,500 | Annual | |
| ₹3,50,001 – ₹4,00,000 | ₹1,800 | Annual | |
| ₹4,00,001 – ₹4,50,000 | ₹2,100 | Annual | |
| ₹4,50,001 – ₹5,00,000 | ₹2,400 | Annual | |
| Above - ₹5,00,000 | ₹2,500 | Annual | |
| Nagaland | Up to ₹4,000 | ₹0 | Monthly |
| ₹4,001 – ₹5,000 | ₹35 | Monthly | |
| ₹5,001 – ₹7,000 | ₹75 | Monthly | |
| ₹7,001 – ₹9,000 | ₹110 | Monthly | |
| ₹9,001 – ₹12,000 | ₹180 | Monthly | |
| Above ₹12,000 | ₹208 | Monthly | |
| Assam | Up to ₹10,000 | ₹0 | Monthly |
| ₹10,001 – ₹15,000 | ₹150 | Monthly | |
| ₹15,001 – ₹25,000 | ₹180 | Monthly | |
| Above ₹25,000 | ₹208 | Monthly |
- States/UTs not charging professional tax:
- Delhi
- Uttar Pradesh
- Uttarakhand
- Haryana
- Goa
- Himachal Pradesh
- Jammu & Kashmir
- Chandigarh
- Andaman & Nicobar Islands
- Lakshadweep
- Arunachal Pradesh
These places currently do not levy professional tax, so no slab exists for them.
For accuracy and real-time updates, state-specific rules can be cross-checked via official government portals such as Kerala Tax Department or West Bengal Commercial Taxes.
Who Is Exempted from Paying Professional Tax?
Though professional tax is broadly applicable to most salaried individuals and professionals, certain categories of people are exempted in several states. These exemptions vary by location and are generally aimed at providing relief to vulnerable sections.
Common Exemptions
- Senior Citizens (above 60 years of age)
- Parents or guardians of disabled children
- Physically disabled individuals (with ≥40% disability)
- Members of the armed forces
- Persons with permanent physical disabilities
Some states also provide exemptions to:
- Women (in certain professions or income levels)
- Agricultural workers or small traders
It is essential to note that even if one qualifies for exemption, proper documentary proof must be submitted to the employer or local authority for relief.
When and How Is Professional Tax Paid?
For salaried employees, professional tax is typically:
- Deducted at source every month by the employer
- Remitted to the respective state government
For self-employed professionals, shop owners, or freelancers:
- One must register with the local PT authority
- File annual or semi-annual returns
- Pay PT directly, either online or via local tax office
Many states now offer online payment systems. For instance, Maharashtra professionals can pay PT through the Mahakosh website while Telangana residents use the CDMA portal.
Comparing the Best Professional Tax Calculators in India
As the demand for fast and accurate tax computation grows, several websites and tools have attempted to provide professional tax calculators tailored to Indian states. However, the depth, accuracy, and user-friendliness of these tools vary significantly. Let’s break down how the most popular calculators fare when compared to each other.
Tool Comparison: HR Calcy vs Others
| Feature | HR Calcy | Saral PayPack | FinInformatory | Groww | Chennai Corp |
|---|---|---|---|---|---|
| Covers All PT States | ✅ Yes | ✅ Yes | ❌ Limited | ❌ No | ❌ Only TN |
| Updated Slabs for 2025 | ✅ Yes | ✅ Yes | ❌ No | ❌ No | ✅ Yes |
| Mobile Friendly | ✅ Fully responsive | ❌ Basic mobile support | ✅ Yes | ✅ Yes | ❌ Poor UX |
| No Signup/Login | ✅ No login needed | ❌ Registration for full access | ✅ Yes | ✅ Yes | ✅ Yes |
| Multi-slab Logic | ✅ Accurate | ✅ Partial | ❌ Approximate | ❌ Fixed estimates | ✅ Yes |
| Ease of Use | ✅ Instant output | ❌ Complex UI | ✅ Simple | ✅ Good UI | ❌ Text-heavy |
From the above, it's clear that HR Calcy stands out by offering a genuinely no-hassle experience. It not only integrates the most recent PT slabs but also provides instant results without requiring any user data collection. Its design is clean, mobile-first, and free of unnecessary steps.
To validate any slab changes or PT-related policies, one can also refer to trusted portals like the Maharashtra Goods and Services Tax website or the Assam Tax Department, both of which maintain up-to-date circulars.
Key Benefits of Using the HR Calcy PT Calculator
The goal behind developing this calculator wasn’t just functionality but usability. It's designed to solve real problems faced by employees, freelancers, and HR professionals across India.
Benefits at a Glance
- Real-time results for 20+ states based on official data
- Works across all devices—especially optimised for smartphones
- Does not store or ask for any personal details
- Supports reset functionality to allow quick recalculations
- Highlights non-PT states so users know when deductions are invalid
- Ideal for preparing payslips or computing total monthly deductions
Whether someone earns ₹10,000 or ₹1,00,000 a month, the calculator scales seamlessly and adjusts based on the most complex slab structures like those in Kerala or Tamil Nadu.
Professional Tax Deadlines, Late Payment Penalties & Employer Responsibilities
While calculating professional tax is essential, timely payment and correct filing are equally important—especially for employers. Different states have their own deadlines, penalties, and filing requirements. Understanding these is crucial for maintaining compliance and avoiding legal issues.
Monthly or Annual Payment?
- Salaried Employees: Professional tax is deducted monthly by the employer and must be paid to the state government within the due date, typically by the 15th of the following month.
- Self-Employed Professionals: Depending on the state, PT can be paid annually or semi-annually. They must also register and obtain a Professional Tax Enrollment Certificate (PTEC).
Penalties for Late Payment
If PT is not paid or filed on time, penalties can be imposed by state tax authorities. These usually include:
| Type of Default | Penalty/Fine |
|---|---|
| Late Registration | ₹5/day to ₹2,000 depending on the state |
| Late Payment | 1.25% to 2% interest per month |
| Non-payment | Fixed fine + penal interest |
| Non-filing of Return | ₹300 to ₹1,000 depending on state |
For example, in Karnataka, failure to pay PT attracts a penal interest of 1.25% per month. In Maharashtra, delayed payment may incur a fine of ₹5/day up to ₹2,000, depending on the length and nature of the default.
Details for such penalties can be checked on Karnataka Commercial Taxes Department and Goa VAT and PT Portal.
Responsibilities of Employers
Employers have dual responsibilities under the Professional Tax Act:
- Deduct PT from employees’ salaries based on their monthly gross pay and the applicable state slab.
- Remit PT on behalf of employees within the prescribed deadline.
- Maintain registers and records to demonstrate compliance during audits.
- File periodic returns (monthly/quarterly/annually) depending on the state’s regulations.
In states like West Bengal, employers with over 20 employees must submit monthly returns, while in others like Odisha, quarterly filing may suffice.
Failing to fulfill these duties can lead to penalties, legal notices, and in rare cases, cancellation of business licenses. Employers must also keep their Professional Tax Registration Certificate (PTRC) up to date.
What Happens If You Don’t Pay Professional Tax?
For salaried individuals, this is rarely an issue as the responsibility lies with the employer. However, self-employed professionals or freelancers may unintentionally skip it.
If professional tax is not paid:
- The person becomes liable for penalty and interest
- May face disqualification from certain government registrations
- Legal notices can be issued by the state tax department
- In some states, defaulters are named in public defaulter lists
In certain cases, payment can be made retroactively along with interest, and compliance can be restored.
Frequently Asked Questions About Professional Tax in India
Understanding professional tax can be confusing, especially because every state handles it differently. Below are some of the most frequently asked questions that users search for online, along with straightforward answers to help you stay compliant and informed.
Is professional tax applicable in all Indian states?
No. Professional tax is levied only by those states that have enacted specific laws for it. States like Delhi, Uttar Pradesh, Rajasthan, and Haryana currently do not charge any professional tax. On the other hand, states like Maharashtra, West Bengal, and Karnataka actively enforce it with regular updates.
You can always confirm your state’s applicability and slab structure from resources like the Income Tax India Portal or Government of Maharashtra PT Division.
What is the maximum amount of professional tax that can be levied?
As per the Constitution of India, the maximum annual professional tax is capped at ₹2,500, which usually translates to ₹200 per month. States cannot exceed this amount, but they can choose to levy less.
Do freelancers and consultants have to pay professional tax?
Yes, self-employed individuals, including freelancers, doctors, lawyers, and consultants, are liable to pay professional tax in many states if their income crosses the prescribed threshold. They are required to:
- Obtain a Professional Tax Enrollment Certificate (PTEC)
- Pay PT annually or bi-annually
- File returns based on their income and state laws
For instance, a freelance designer earning ₹50,000 per month in West Bengal must register and pay PT as per the state's slab.
Is there any rebate or exemption for physically challenged individuals?
Yes, many states offer full exemption from professional tax for persons with physical disabilities. In states like Kerala, Tamil Nadu, and Assam, individuals with 40% or more disability are exempted upon submission of valid medical certification.
This exemption extends in some cases to the parents or guardians of disabled children as well. To check state-wise exemptions, consult the respective state commercial tax websites or official gazette notifications.
How can I pay professional tax online?
Most states now support online PT payment through official portals. Here are some useful links:
- Telangana PT Payment Portal
- Kerala Online PT Services
The process generally involves:
- Registering using a PAN or GSTIN
- Selecting the appropriate slab/year
- Making payment via net banking or UPI
- Downloading the challan/receipt
For salaried individuals, this process is handled by the employer. However, it’s good practice to check payslips or ask HR about monthly PT deductions.
Final Thoughts, Key Takeaways & PT Slab PDF for Download
Professional tax is a simple yet essential part of payroll and tax compliance in India. Though its amount may seem modest, its legal importance is significant. Employees, freelancers, and HR professionals must ensure they remain updated with the state-specific PT regulations, deadlines, and slab revisions.
With evolving tax structures and the addition of online services by many states, paying and managing professional tax has become easier than ever. But accuracy in deduction is still a challenge—especially when managing a multi-state workforce. That’s where a tool like the HR Calcy Professional Tax Calculator becomes a game-changer.
Key Takeaways
- Professional tax is not uniform across India. Each state defines its own slab rates, exemptions, and deadlines.
- The maximum professional tax limit is ₹2,500 annually, applicable as ₹200 per month in most cases.
- Employers are responsible for deduction and payment, while freelancers need to self-manage.
- Late payment attracts penalties and interest, varying by state.
- States like Delhi, Haryana, and UP currently do not levy PT, so no deduction should be made there.
To make things easier, we’ve created a concise Professional Tax Slab PDF Guide for 2025, covering all applicable states, monthly thresholds, exemptions, and payment links. You can access official PT guides and forms directly from:
- Commercial Taxes Department Tamil Nadu
- e-GRAS Rajasthan (for other taxes) – even though PT is not applicable, the portal provides related compliance services.
This downloadable guide is ideal for HR teams, accountants, and tax practitioners managing compliance across different jurisdictions.
FAQ
What is professional tax in India?
Professional tax is a state-level tax imposed on salaried employees, professionals, and freelancers based on their monthly income.
Who has to pay professional tax?
Salaried employees, self-employed individuals, and certain business professionals must pay PT if their income crosses the specified state threshold.
Is professional tax applicable in all states?
No. Only certain Indian states levy professional tax. States like Delhi, Uttar Pradesh, and Haryana currently do not charge it.
What is the maximum professional tax that can be deducted?
The maximum professional tax that can be charged is ₹2,500 annually, or ₹200 per month, as per the Constitution of India.
How is professional tax calculated?
It is calculated based on your gross monthly salary and your state’s slab structure. Each state has different thresholds and rates.
Do freelancers and consultants need to pay professional tax?
Yes, freelancers and consultants are required to pay PT in states where applicable, if their income exceeds the exemption limit.
What happens if professional tax is not paid?
Failure to pay PT can lead to penalties, interest charges, and disqualification from certain registrations depending on the state.
Can I pay professional tax online?
Yes, many states allow PT payments through their official tax portals. You can pay using net banking, UPI, or debit cards.
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