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Professional Tax Calculator India 2026 - State-Wise PT Slabs

Compute monthly Professional Tax across 10 PT-levying Indian states. Verified slabs under Article 276 of the Constitution with annual Rs 2,500 cap.

Step 1 - Inputs

Your PT inputs

Note

PT cap is Rs 2,500 per year under Article 276(2). Verify current slabs on the state PT portal before payroll.

Step 2 - Result

Professional Tax Liability

Notes

Select a state to see filing cadence.

Slabs revised in state budgets. Always verify with the state Profession Tax department before filing.

State Slabs

Professional Tax by Indian State

Current monthly slabs for 10 PT-levying states. Verify with the state PT portal before filing.

State Cycle Note
Maharashtra monthly Rs 300 in February for adjustment to Rs 2,500 annual cap
Karnataka monthly Pay by 20th of next month
West Bengal monthly Monthly slabs by wage band
Telangana monthly Monthly deduction
Andhra Pradesh monthly Monthly deduction
Gujarat monthly Monthly deduction
Madhya Pradesh monthly Rs 212 in February for cap adjustment
Odisha monthly Rs 300 in March for cap adjustment
Tamil Nadu half-yearly Half-yearly slabs on cumulative income
Kerala half-yearly Half-yearly slabs, paid twice a year

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Professional Tax Calculator FAQ

What is Professional Tax in India?
Professional Tax is a state-level tax on income earned through employment, profession, or trade. It is levied under Article 276 of the Constitution of India and administered by individual state Acts. PT is capped at Rs 2,500 per person per year under Article 276(2).
Which states in India levy Professional Tax?
21 Indian states and union territories levy PT, including Maharashtra, Karnataka, Tamil Nadu, West Bengal, Telangana, Andhra Pradesh, Kerala, Gujarat, Madhya Pradesh, Odisha, Assam, Bihar, Jharkhand, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Chhattisgarh, and Puducherry.
What is the maximum Professional Tax in India?
The maximum PT is capped at Rs 2,500 per person per financial year under Article 276(2) of the Constitution. No state can levy PT above this annual ceiling.
Who is responsible for paying Professional Tax?
For salaried employees, the employer deducts PT from monthly salary and deposits it with the state PT department. For self-employed professionals, the individual must obtain PTEC (Enrollment Certificate) and pay directly. Both PTRC (Registration) and PTEC are mandatory where applicable.
When is Professional Tax filed and paid?
Maharashtra requires monthly PTRC return if annual liability is Rs 1 lakh or more, else annually. Karnataka pays by 20th of next month. Tamil Nadu and Kerala collect half-yearly. PTEC is paid by 30 June each year. Verify the state-specific cadence.
Is Professional Tax deductible from income tax?
Yes. PT paid by an employee is deductible from gross salary under Section 16(iii) of the Income Tax Act, 1961. The deduction is allowed in the financial year of payment.

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