GST & Tax
Professional Tax Calculator
State-wise professional tax slabs.
Rates last verified 2026-10-01 — always confirm against the current notification before filing.
Professional Tax Calculator
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Maharashtra professional tax, in short
Maharashtra charges no tax below ₹7,500/month, then ₹175/month up to ₹10,000, then a flat ₹200/month above that — ₹300 in February. Women pay nothing up to ₹25,000 a month; the calculator below uses the men's slab.
Karnataka professional tax, in short
Karnataka charges no professional tax below ₹25,000/month, then a flat ₹200/month — ₹300 in February — for a ₹2,500 annual total.
West Bengal professional tax, in short
West Bengal charges no tax below ₹10,000/month, then a five-tier scale rising to ₹200/month above ₹40,000 — ₹2,400 a year at the top.
Gujarat professional tax, in short
Gujarat charges no professional tax below ₹12,000/month, then a flat ₹200/month above that — a single threshold, not a tiered scale.
Full Gujarat guide and FAQs. Other states are in the calculator below.
Professional tax
Maharashtra · www.indianbusinesstools.com
Up to ₹7,500: nil · ₹7,501–₹10,000: ₹175/mo · above ₹10,000: ₹200/mo (₹300 in February). Women: nil up to ₹25,000/mo — this calculator uses the men's slab
Annual schedule (April–March)
The monthly figure above is the regular or averaged amount; this shows what is actually deducted, and when.
Browse by state
Slabs, worked example and FAQs for each state, with a direct link.
About professional tax
Professional tax is levied by state governments, not the union government, so both the slabs and whether it applies at all vary by state — several states, including Delhi, Uttar Pradesh, Haryana and Rajasthan, don't levy it on salaried employees at all, and Odisha repealed it from 1 April 2026. Punjab is a common point of confusion: it doesn't levy "professional tax" by that name, but its Development Tax works the same way. It's deducted monthly by the employer and is capped at ₹2,500 per year under Article 276(2) of the Constitution. Our state-wise professional tax slabs guide compares every state side by side, with the same salary worked out in each.
Worked example
A ₹30,000-a-month salary in Karnataka (no tax below ₹25,000, ₹200/month from ₹25,000) means ₹200 deducted for that month, except February, which is ₹300 so the year totals ₹2,500 (the calculator shows this schedule). The same salary in Delhi is ₹0, since Delhi doesn't levy professional tax at all.
Frequently asked questions
Why does my state show "not applicable"?
Professional tax is levied by state governments, not the union government, so several states — including Delhi, Uttar Pradesh, Haryana and Rajasthan — don't levy it on salaried employees at all, and Odisha repealed its tax from 1 April 2026. If your state isn't in the list here, check directly with your state's commercial tax department.
Why does Punjab show a deduction if it's called "Development Tax"?
Punjab doesn't levy a tax called "professional tax" — it levies a Development Tax under the Punjab State Development Tax Act, 2018, which works the same way (a flat ₹200/month once annual income exceeds ₹2,50,000). It's included here since it's functionally Punjab's equivalent.
Is professional tax the same as income tax?
No — professional tax is a small, flat state-level deduction (capped at ₹2,500/year), while income tax is a central tax calculated on your total taxable income under slab rates. They're deducted separately, and professional tax paid is typically allowed as a deduction when computing taxable income under the old regime.
Who deducts and pays professional tax?
For salaried employees, the employer deducts it every month from salary and deposits it with the state government. Self-employed professionals in states that levy it usually register and pay it themselves, often as a lump sum for the year.
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