# Professional Tax Calculator

> Professional tax is a state tax on employment, trades and professions, capped by the Constitution at ₹2,500 a year. Employers deduct it from salary and deposit it with the state; self-employed professionals and businesses pay their own. The rate and slabs differ by state, and several states, including Delhi, Haryana, Uttar Pradesh and Rajasthan, don't levy it.

Interactive calculator: https://www.industax.com/calculators/professional-tax

- **Maximum per year:** ₹2,500
- **Typical monthly deduction:** ₹200
- **No PT in:** Delhi, Haryana, UP, Rajasthan

## Professional tax in selected states (salaried)

Slabs are revised by state notifications; this calculator uses commonly applicable slabs and should be checked against your state's current schedule.

| State | Typical rate for higher salary bands |
| --- | --- |
| Maharashtra | ₹200 a month, ₹300 in February (₹2,500 a year) |
| Karnataka | ₹200 a month for salary of ₹25,000 and above |
| Telangana | ₹200 a month for salary above ₹20,000 |
| West Bengal | Slabs up to ₹200 a month |
| Tamil Nadu | Half-yearly slabs, collected by local bodies |
| Delhi, Haryana, Uttar Pradesh, Rajasthan | Not levied |

## Employer obligations

- Registration certificate (to deduct from employees) and enrolment certificate (for the business itself)
- Monthly or periodic deposit and returns as per state law
- Interest and penalty for late payment

## FAQs

### Is professional tax deductible from income tax?

Yes, under the old regime as a deduction from salary income. It isn't allowed as a deduction under the new regime.

### Do freelancers pay professional tax?

In states that levy it on professions, yes — self-employed professionals obtain an enrolment certificate and pay the annual amount directly.

### Which state's PT applies if I work remotely?

Generally the state where the employer's establishment you work for is located, though rules differ. Employers with staff in several states may need registrations in each.

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Canonical page: https://www.industax.com/calculators/professional-tax
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.