Check latest professional tax slab rates for all Indian states. Find exemptions, deduction rules, and use our free online PT calculator—no login required.
Professional Tax Slab (India)
Professional Tax (PT) is a direct tax levied by individual state governments in India on income earned by employees and professionals. Though often misunderstood, PT is a mandatory statutory deduction that must be calculated correctly to ensure compliance with the respective state laws. While the maximum annual liability is ₹2,500 as per constitutional limits, every state structures its slabs differently based on salary ranges.
This is where HR Calcy’s Professional Tax Slab Calculator stands out. Built for instant use, zero sign-up, and seamless access on mobile, this tool simplifies PT calculation across Indian states in just a few taps. But before we dive into using the calculator, let’s understand the core of professional tax, who pays it, and how it varies.
What is Professional Tax?
Professional Tax is a state-level tax imposed on salaried individuals, self-employed persons, and professionals like doctors, CAs, lawyers, etc. The tax is governed by individual State Legislations and the authority to levy it is drawn from Article 276 of the Indian Constitution. This tax is usually deducted by employers and remitted to the state government.
Despite being called a "professional" tax, it’s not limited to professionals. It applies to anyone earning a regular income from employment, freelancing, or practicing any profession. The collected amount contributes to the revenue of the state, and failure to deduct or pay can lead to penalties for both employers and individuals.
Legal Framework & Applicability
Under the constitutional provision of Article 276, states have the power to tax professions, trades, callings, and employment, provided the total amount does not exceed ₹2,500 annually. Each state has its own set of rules and slabs based on income levels.
| State | PT Max Annual Limit | Governing Act |
|---|---|---|
| Maharashtra | ₹2,500 | Maharashtra State Tax on Professions Act, 1975 |
| Karnataka | ₹2,400 | Karnataka Tax on Professions Act, 1976 |
| West Bengal | ₹2,400 | West Bengal State Tax on Professions Act, 1979 |
| Gujarat | ₹2,400 | Gujarat State Professions Act, 1976 |
| Tamil Nadu | ₹2,500 | Tamil Nadu Tax on Professions Act, 1992 |
You can view the official guidelines of the Maharashtra Government or refer to Telangana’s commercial tax portal for their respective PT frameworks.
Who is Liable to Pay Professional Tax?
The liability to pay professional tax depends on the nature of work and income earned:
- Salaried employees: PT is deducted monthly by the employer and deposited with the state.
- Self-employed professionals: Must register and pay PT directly to the concerned department.
- Freelancers or gig workers: Depending on income and state rules, PT may be applicable.
- Businesses: Proprietors, partners, and directors may be individually liable, based on turnover or income thresholds.
Exemptions from Professional Tax
Certain categories of individuals are exempt from professional tax in most states:
- Parents of children with mental disabilities
- Members of the armed forces
- Senior citizens (above 65 years in some states)
- Individuals with permanent physical disability
The actual list of exemptions varies by state, and users must refer to state-specific regulations before assuming exemption.
How to Use HR Calcy’s Professional Tax Calculator with Zero Signup
For individuals and businesses alike, knowing your exact professional tax slab is essential. HR Calcy’s Professional Tax Calculator eliminates the complexity of state-level variations and delivers instant results—no forms, no logins, no downloads.
This calculator is designed with an intuitive, mobile-responsive interface that works smoothly on any device. Here’s how to use it:
Step-by-Step Usage Guide
- Select Your State
Choose the state where you are employed or operate your business. Each state has unique slabs based on monthly or annual income. - View Slab Information
The calculator immediately displays a detailed table showing the applicable income ranges and the corresponding professional tax amount. - Understand Your Deduction
Based on your gross monthly or annual income, locate your slab to find out the PT you are liable to pay. For employees, this amount is typically deducted directly by the employer. - Reset and Recalculate Anytime
You can reset the calculator at any point and choose another state to compare slab variations.
There’s no limit on usage, and the calculator is kept up to date with the latest notifications and slab updates as announced by various state governments.
Why States Have Different Professional Tax Slabs
Professional tax is not centralized. Instead, each Indian state enacts its own version of PT legislation, subject to the ₹2,500/year cap defined under Article 276. This results in significant slab differences across states.
Here’s a snapshot comparing a few key states:
| State | Monthly Income Slab (₹) | Monthly PT Deduction (₹) |
|---|---|---|
| Karnataka | Up to ₹14,999 | ₹0 |
| ₹15,000 and above | ₹200 | |
| Maharashtra | Up to ₹7,500 | ₹0 |
| ₹7,501 – ₹10,000 | ₹175 | |
| Above ₹10,000 | ₹200 (Feb: ₹300) | |
| Tamil Nadu | Up to ₹21,000 | ₹0 |
| ₹60,001 – ₹75,000 | ₹760 | |
| Above ₹75,000 | ₹1,095 |
It’s important to note that some states follow monthly deductions, while others (like Kerala or Puducherry) implement half-yearly or annual payments. Always verify with the respective state's tax authority or official gazette before making compliance decisions.
To check detailed state-by-state slab info, visit Gujarat Commercial Tax Department or explore West Bengal’s PT schedule for the latest structure.
Common Scenarios: How PT is Applied on Salary
Let’s take a real-world example. Suppose an employee working in Maharashtra earns ₹35,000/month. Based on the slab:
- They fall in the “Above ₹10,000” category.
- PT deduction = ₹200/month for 11 months
- In February, the deduction is ₹300
- Total annual PT = ₹2,500
Similarly, a freelance graphic designer in Karnataka with a monthly income of ₹18,000 would be liable to pay ₹200/month as self-employed professional tax, assuming they’re registered under the applicable professional category.
This kind of clarity is crucial for payroll accuracy and income tax compliance. Incorrect deduction or non-payment can result in penalties from the commercial tax departments of respective states.
Complete State-Wise Professional Tax Slabs With Deductions and Exemptions
Professional tax slabs are structured differently by each state in India. While the maximum annual amount is capped at ₹2,500, the income brackets, frequency of deduction, and exemptions vary widely. Understanding these variations is critical for accurate deduction and compliance—especially for employers managing multi-state payrolls.
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.
Exemptions Under Professional Tax Rules
While professional tax is mandatory for most earning individuals, states do offer exemptions to specific categories. These exemptions help reduce the burden on vulnerable or low-income segments.
Common Exempted Categories (May Vary by State)
- Senior Citizens: Most states exempt individuals above 65 years.
- Parents of Specially-Abled Children: Exemption granted in states like Maharashtra and Tamil Nadu.
- Members of Armed Forces: Uniformed personnel of defense services are usually exempt.
- Persons with Disabilities: Permanent physical disability is grounds for exemption across several states.
- Women exclusively engaged in household activities: Applicable in a few states under specific guidelines.
Each exemption is backed by a government notification or gazette. For instance, the Gujarat Professional Tax Rules, 1976 list all such exemptions in detail, as does the official Chhattisgarh Commercial Tax Portal.
Employees or individuals seeking exemption must furnish relevant proof—such as medical certificates, government ID, or pension documents—while filing their declarations or registering under PT.
Professional tax compliance is not just a legal formality—it ensures transparency, avoids penalties, and reflects responsible financial behavior. By using HR Calcy’s tool, users can instantly view the applicable slab, check eligibility, and understand their monthly or annual PT deductions without navigating through complex documentation.
Calculation Methodology, Penalties, and Payment Process
Professional tax is calculated based on income range and residential state of the individual. While the core concept is simple, the variation in frequency (monthly, half-yearly, annually) and income thresholds across states requires users to refer to reliable sources or tools like HR Calcy to avoid error.
How Professional Tax Is Calculated
The amount payable is based on the gross income and the slab defined by the respective state. The employer deducts this amount at source and remits it to the government. For self-employed individuals, the person must register, calculate, and pay PT directly.
Here’s a simple illustration:
| Gross Monthly Income | State | PT Slab Applied | Monthly PT Payable |
|---|---|---|---|
| ₹16,500 | Karnataka | ₹15,000 and above | ₹200 |
| ₹13,000 | Gujarat | Above ₹12,000 | ₹200 |
| ₹28,000 | Telangana | Above ₹20,000 | ₹200 |
| ₹9,500 | West Bengal | ₹7,501 – ₹10,000 | ₹110 |
This ensures that higher earning individuals contribute more while lower-income segments may fall under exempted or nil-rate brackets.
Penalties for Late or Non-Payment
Non-compliance with professional tax rules attracts penalties, which vary by state. These penalties apply both to employers who fail to deduct or remit tax and individuals who don’t register or delay their payments.
Typical penalty provisions include:
- Delayed Registration: A fine of ₹5 to ₹20 per day.
- Non-payment or late payment: Penalty of 1.25% to 2% interest per month on the defaulted amount.
- Non-filing of returns: Flat fine ranging from ₹300 to ₹1,000 per return period.
To understand how this works in practice, the Karnataka Commercial Taxes Department provides comprehensive details on PT compliance, payment schedules, and penalties.
Employers are held directly responsible for deducting and depositing PT with the respective authorities. Any failure is considered a breach of statutory obligation and can invite prosecution under state laws.
Payment Process for Professional Tax
Depending on the state, professional tax can be paid through either state tax portals or designated bank branches. Most states have now digitized the process, allowing employers and self-employed individuals to make online payments and file returns.
Common Steps for Online PT Payment:
- Register on the state tax portal (for first-time self-employed users or businesses).
- Login using credentials and select the professional tax module.
- Choose the correct form (monthly, quarterly, or annual based on category).
- Enter gross income details and validate slab deduction.
- Submit and pay using digital banking or UPI.
- Download the acknowledgment receipt for recordkeeping.
For example, in Maharashtra, PT payment and filing can be done through the Mahagst Portal. Similarly, Tamil Nadu users can access services through tn.gov.in/karuvoolam.
Filing PT on time ensures seamless statutory compliance, avoids interest accrual, and maintains clean business records.
Key Features That Make HR Calcy’s PT Calculator the Best Choice Online
With several tools and state portals available, what truly sets HR Calcy’s Professional Tax Slab Calculator apart is its user-first approach. It’s designed not just for calculation—but for clarity, accessibility, and accuracy. Whether you're a salaried employee, HR executive, freelancer, or business owner, this tool caters to all professional categories without the need for registration or subscriptions.
Top Benefits of HR Calcy’s Professional Tax Calculator
| Feature | HR Calcy Calculator | Typical State Portal Tools |
|---|---|---|
| State-wise slab info for all states | ✅ Included | Limited to own state only |
| Mobile-friendly responsive layout | ✅ Fully compatible | ❌ Mostly desktop-optimized |
| Zero login, zero signup | ✅ No barrier | ❌ Requires registration |
| Instant result display | ✅ On click | ❌ Manual document lookup |
| Updated with latest slabs | ✅ 2025 slab ready | ❌ May reflect older data |
| Reset and reuse anytime | ✅ Unlimited use | ❌ One-time use per session |
Unlike many official tax portals that are either outdated or designed only for employers, HR Calcy’s tool empowers individual users to understand their own deductions in real time. It covers all Indian states and includes smaller union territories often ignored by others.
Professionals who need quick access to PT slabs can avoid browsing PDF notifications or government circulars by simply selecting their state on HR Calcy. This ease of use makes it ideal for payroll teams and consultants as well.
For users working across multiple states or operating pan-India HR operations, having access to a centralized slab comparison becomes essential. Instead of visiting each individual state’s commercial tax site, such as Odisha CTD Portal or Puducherry Commercial Taxes, this calculator brings it all to one place.
Real-Time Scenarios Where the Calculator Is Most Useful
Here are a few examples where this tool can prove invaluable:
- Job Offer Evaluation: Before accepting an offer in another state, users can assess PT deduction impact on take-home salary.
- Freelancers Moving Between States: Check new liabilities quickly without paperwork.
- HR Professionals Preparing Payslips: Instantly verify slab applicability based on current CTC.
- Consultants Advising SMEs: Share quick insights with clients without depending on lengthy official PDFs.
Because the calculator is hosted online with no download or form fill-up required, it can be accessed even on-the-go—during meetings, interviews, or audits. This flexibility significantly improves user confidence and decision-making.
Final Thoughts: Why Understanding Professional Tax Slabs Matters
Professional tax may be a modest deduction, but its compliance value is immense. Whether you're an employee or a self-employed professional, being aware of your state-specific professional tax slab helps you understand your actual take-home pay and avoid accidental non-compliance.
Using an advanced yet easy tool like HR Calcy's calculator ensures that:
- You stay updated with accurate slab data
- You avoid time-consuming searches through official circulars
- You can explain deductions clearly to clients, employees, or auditors
- You don't fall into the penalty trap due to misreporting or missed payments
The tool also reflects recent changes in states like Bihar and Jharkhand, where slabs have transitioned to annual gross income-based brackets. This becomes especially critical as more states revise their professional tax structures to accommodate evolving income standards and digitized governance.
For example, in Jharkhand’s updated PT notification, salaried individuals with incomes above ₹10 lakh annually are liable to pay ₹2,500, whereas earlier slabs were applicable only to businesses.
Key Takeaways
- Professional Tax is mandatory in most Indian states for salaried and self-employed individuals.
- Slab rates differ significantly across states and may follow monthly, half-yearly, or annual formats.
- Using a centralized tool like HR Calcy helps users save time, avoid mistakes, and stay compliant.
- There are clear exemptions for categories such as senior citizens, armed forces, and specially-abled persons.
- Late or non-payment of professional tax may result in interest and penalties depending on the state regulations.
- Accurate and updated calculation is essential for HR, payroll, finance teams, and even individual professionals.
FAQ
What is professional tax in India?
Professional tax is a state-level tax levied on salaried individuals, professionals, and businesses based on their income slab.
Who is liable to pay professional tax?
Salaried employees, freelancers, and self-employed professionals are liable to pay professional tax based on their income and state rules.
Is professional tax applicable in all states?
No, not all states impose professional tax. Some union territories and states like Delhi and Haryana currently do not levy it.
How much professional tax is deducted monthly?
The amount ranges from ₹0 to ₹200 monthly depending on your gross salary and the slab defined by your residential state.
Can I check my PT rate online without registration?
Yes, you can use HR Calcy’s free PT calculator to instantly check your slab and applicable deduction without any login.
Is professional tax mandatory?
Yes, it is mandatory in states where it is applicable. Employers must deduct it from salary and deposit it with state authorities.
Are there any exemptions from professional tax?
Yes, exemptions include senior citizens, armed forces, parents of specially-abled children, and persons with disabilities, depending on the state.
How can I pay professional tax if I’m self-employed?
You can register on your state’s commercial tax portal and pay PT online via challan generation and net banking or UPI.
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