India · FY 2026-27
Professional Tax Slabs by State
Professional tax is a small state tax on salaries, deducted by your employer every month. Here are the slabs for salaried employees in 5 states, checked against each state's official schedule, with what you actually pay at common salaries.
| State | Monthly salary slabs | Source |
|---|---|---|
| Maharashtra | Men: up to ₹7,500 nil; ₹7,501–₹10,000 ₹175/month; above ₹10,000 ₹2,500/year (₹200/month, ₹300 in February)Women: up to ₹25,000 nil; above ₹25,000 ₹2,500/year | Official |
| Karnataka | Below ₹25,000 nil; ₹25,000 and above ₹2,500/year (₹200/month, ₹300 in February) | Official |
| Gujarat | Up to ₹12,000 nil; above ₹12,000 ₹200/month | Official |
| Telangana | Up to ₹15,000 nil; ₹15,001–₹20,000 ₹150/month; above ₹20,000 ₹200/month | Official |
| Assam | Up to ₹10,000 nil; ₹10,001–₹14,999 ₹150/month; ₹15,000–₹24,999 ₹180/month; ₹25,000 and above ₹208/month | Official |
Last checked . Rates are per month unless shown as per year.
Worked out
Yearly professional tax at common salaries
Calculated from the slabs above for a male employee (Maharashtra exempts women earning up to ₹25,000 a month). Use the salary calculator to include PT in your full in-hand pay.
| State | ₹12,000/mo | ₹15,000/mo | ₹18,000/mo | ₹22,000/mo | ₹30,000/mo | ₹50,000/mo |
|---|---|---|---|---|---|---|
| Maharashtra | ₹2,500 | ₹2,500 | ₹2,500 | ₹2,500 | ₹2,500 | ₹2,500 |
| Karnataka | ₹0 | ₹0 | ₹0 | ₹0 | ₹2,500 | ₹2,500 |
| Gujarat | ₹0 | ₹2,400 | ₹2,400 | ₹2,400 | ₹2,400 | ₹2,400 |
| Telangana | ₹0 | ₹0 | ₹1,800 | ₹2,400 | ₹2,400 | ₹2,400 |
| Assam | ₹1,800 | ₹2,160 | ₹2,160 | ₹2,160 | ₹2,496 | ₹2,496 |
The rules
How professional tax works
Professional tax is levied by states under Article 276 of the Constitution, which caps it at ₹2,500 per person per year. For salaried employees the employer works out the slab from your monthly gross salary, deducts it and pays it to the state. The same salary can mean different PT in different states, and some states charge nothing at all.
Several states charge ₹200 a month and ₹300 in one month to reach exactly ₹2,500 a year; Maharashtra and Karnataka collect the extra ₹100 in February. Maharashtra is the only state here with different slabs for women, who pay nothing up to ₹25,000 a month.
Other states, including West Bengal, Tamil Nadu, Kerala and Andhra Pradesh, also levy professional tax. We add a state only after checking its current schedule on an official government source, so if yours is missing, enter the amount from your payslip in the salary calculator.
FAQ
Frequently asked questions
What is the maximum professional tax in India?
The Constitution (Article 276) caps professional tax at ₹2,500 a year per person. Of the states listed here, Maharashtra and Karnataka charge the full ₹2,500 (₹200 a month with ₹300 in February), Assam charges ₹2,496 (₹208 a month), and Gujarat and Telangana charge ₹2,400 (₹200 a month).
How much professional tax is deducted on a ₹30,000 monthly salary?
Maharashtra ₹2,500, Karnataka ₹2,500, Gujarat ₹2,400, Telangana ₹2,400, Assam ₹2,496 a year. Your employer deducts it from your salary each month and pays it to the state.
Is professional tax deductible from income tax?
In the old regime, professional tax paid is deducted from your salary income before tax. The new regime does not allow this deduction, so in the new regime PT only reduces your in-hand pay.