Professional tax is a small tax on salaries and professions that each state sets for itself. Your employer deducts it every month, usually ₹200 or less, and it can never be more than ₹2,500 a year. Because every state writes its own slabs, the same salary can mean a different deduction in different states, and some states charge nothing.
This post puts the 2026 slabs for each state side by side, then goes through the five states people ask about most: Karnataka, Maharashtra, Madhya Pradesh, West Bengal and Gujarat. To work out your own figure, use our Professional Tax Calculator.
Slabs below are as last checked on 24 September 2026. States can change them in their budget or by notification, so if your salary is close to a slab boundary, confirm with your employer's payroll team or the state's commercial tax department.
Professional tax slabs by state (2026)
All figures are monthly gross salary, before PF, TDS or any other deduction.
| State | No tax up to | Top rate | Yearly maximum |
|---|---|---|---|
| Karnataka | ₹24,999/month | ₹200/month, ₹300 in February | ₹2,500 |
| Maharashtra | ₹7,500/month (women: ₹25,000) | ₹200/month, ₹300 in February | ₹2,500 |
| Madhya Pradesh | ₹18,750/month | ₹208/month, ₹212 in one month | ₹2,500 |
| West Bengal | ₹10,000/month | ₹200/month | ₹2,400 |
| Gujarat | ₹12,000/month | ₹200/month | ₹2,400 |
| Telangana | ₹15,000/month | ₹200/month | ₹2,400 |
| Andhra Pradesh | ₹15,000/month | ₹200/month | ₹2,400 |
| Tamil Nadu | ₹3,500/month (₹21,000 per half-year) | ₹1,250 per half-year | ₹2,500 |
| Kerala | ₹1,999/month (under ₹12,000 per half-year) | ₹1,250 per half-year | ₹2,500 |
| Punjab (Development Tax) | ₹2,50,000/year | ₹200/month | ₹2,400 |
| Delhi, Uttar Pradesh, Haryana | Not levied | — | ₹0 |
| Rajasthan | Not levied on salaried employees | — | ₹0 |
Tamil Nadu and Kerala work differently from the rest. They set slabs on half-yearly income and collect the tax twice a year, not every month. Tamil Nadu's figures above are Greater Chennai Corporation's; other municipalities and panchayats in the state can differ.
Same salary, different states
The slabs only really matter near the bottom. Above about ₹35,000 a month, almost every state that charges professional tax takes ₹2,400 or ₹2,500 a year. Below that, the differences are bigger:
| Monthly salary | Karnataka | Maharashtra | Madhya Pradesh | West Bengal | Gujarat |
|---|---|---|---|---|---|
| ₹15,000 | ₹0 | ₹2,500 | ₹0 | ₹1,320 | ₹2,400 |
| ₹20,000 | ₹0 | ₹2,500 | ₹1,500 | ₹1,560 | ₹2,400 |
| ₹30,000 | ₹2,500 | ₹2,500 | ₹2,000 | ₹1,800 | ₹2,400 |
| ₹50,000 | ₹2,500 | ₹2,500 | ₹2,500 | ₹2,400 | ₹2,400 |
These are yearly totals, using the men's slab for Maharashtra. Someone on ₹20,000 a month pays nothing in Karnataka but ₹2,500 a year in Maharashtra.
Karnataka
- Below ₹25,000 a month: nil.
- ₹25,000 a month and above: ₹200 a month, and ₹300 in February. That's ₹2,500 a year.
Karnataka raised its threshold from ₹15,000 to ₹25,000 on 1 April 2025. If your payslip still shows a deduction at, say, ₹20,000 a month, ask your payroll team to check it. Note that exactly ₹25,000 is taxed, since the nil band is below ₹25,000.
Karnataka has one rate above the threshold. Someone earning ₹25,000 a month and someone earning ₹2,50,000 a month pay the same ₹2,500 a year. More detail: professional tax in Karnataka.
Maharashtra
For men:
- Up to ₹7,500 a month: nil.
- ₹7,501 to ₹10,000: ₹175 a month.
- Above ₹10,000: ₹200 a month, and ₹300 in February. That's ₹2,500 a year.
For women, the threshold is much higher: nil up to ₹25,000 a month, then ₹200 a month (₹300 in February). A woman on ₹20,000 a month in Maharashtra pays nothing, while a man on the same salary pays ₹2,500 a year.
Because the threshold for men is so low, almost every full-time salaried man in Maharashtra pays the full ₹2,500. More detail: professional tax in Maharashtra.
Madhya Pradesh
- Up to ₹18,750 a month: nil.
- ₹18,751 to ₹25,000: ₹125 a month (₹1,500 a year).
- ₹25,001 to ₹33,333: ₹167 a month (₹2,000 a year).
- Above ₹33,333: ₹208 a month, with ₹212 in one month (₹2,500 a year).
The odd-looking figures make sense as yearly amounts: ₹18,750 a month is ₹2,25,000 a year, and ₹33,333 is about ₹4,00,000. The ₹212 month exists only because ₹208 × 12 is ₹2,496, ₹4 short of the ₹2,500 cap. More detail: professional tax in Madhya Pradesh.
West Bengal
- Up to ₹10,000 a month: nil.
- ₹10,001 to ₹15,000: ₹110 a month.
- ₹15,001 to ₹25,000: ₹130 a month.
- ₹25,001 to ₹40,000: ₹150 a month.
- Above ₹40,000: ₹200 a month (₹2,400 a year).
West Bengal has the most gradual slab of the five. Its top rate works out to ₹2,400 a year, so there's no special February amount. More detail: professional tax in West Bengal.
Gujarat
- Up to ₹12,000 a month: nil.
- Above ₹12,000: ₹200 a month (₹2,400 a year).
Gujarat has a single threshold and a flat rate, with no bands in between. More detail: professional tax in Gujarat.
Other states in brief
- Telangana and Andhra Pradesh use the same slab: nil up to ₹15,000 a month, ₹150 from ₹15,001 to ₹20,000, and ₹200 above ₹20,000.
- Tamil Nadu charges on half-yearly income, from nil up to ₹21,000 per half-year to ₹1,250 per half-year above ₹75,000. It's deducted in August and January.
- Kerala also charges on half-yearly income, from nil below ₹12,000 to ₹1,250 per half-year from ₹1,25,000. It's deducted in August and February.
- Punjab charges a Development Tax instead of professional tax: ₹200 a month once your annual income is above ₹2,50,000.
- Delhi, Uttar Pradesh and Haryana don't levy professional tax. Rajasthan doesn't levy it on salaried employees.
How professional tax works
- Which state applies: the state where you work, not where you live. Your employer deducts it under the law of the state its office or establishment is in.
- Gross salary counts: the slab is based on your gross monthly salary, before PF, TDS and professional tax itself.
- Your employer pays it: for salaried staff, the employer deducts it every month and deposits it with the state. It shows on your payslip as "PT" or "Professional Tax".
- Self-employed people pay it themselves: professionals, traders and business owners in states that levy it register with the state and pay directly, usually once a year.
- Income tax: under the old tax regime, professional tax you paid is deducted from your salary income. The new tax regime, which is the default, doesn't allow this deduction.
Common questions from payslips
Why is my February deduction higher? In Karnataka and Maharashtra, eleven months at ₹200 add up to ₹2,200, so February carries ₹300 to reach the ₹2,500 annual cap.
I changed jobs mid-year. Can I be charged twice? The total for the year still shouldn't go above ₹2,500. If both employers deducted the full amount for the same months, ask the new employer to adjust it, and keep both payslips as proof.
I moved states. Your deduction changes from the month you start working in the new state. If you moved from Karnataka to Delhi, the deduction stops. If you moved from Delhi to Maharashtra, it starts.
To see your own monthly and yearly figure, pick your state and enter your gross salary in the Professional Tax Calculator. To see what's left after PF, PT and TDS, use the Salary Calculator.
Sources
The slabs in this post come from the same data as our calculator, last checked on 24 September 2026 against each state's commercial tax department and published slab tables. Karnataka's threshold change is from the Karnataka Professional Tax (Amendment) Act, 2025. The ₹2,500 cap is Article 276(2) of the Constitution of India.