India Professional Tax by State and Salary

We ran the professional tax calculator on this site for each state it covers at seven monthly salaries, from ₹8,000 to ₹50,000. The calculator applies each state's slab to your gross monthly salary, works out the monthly deduction your employer makes, and adds up the year, including any higher amount charged in February.

It covers 8 states: the 5 that levy professional tax (Maharashtra, Karnataka, West Bengal, Andhra Pradesh and Telangana) and three that don't. Several other states, including Tamil Nadu, Gujarat and Madhya Pradesh, also levy professional tax under their own rules. The calculator doesn't hold their slabs yet, so they aren't shown here.

Annual amounts in rupees. Click a column heading to sort.

Professional tax is charged by the state where you work, not where your employer is registered. If you move from Bengaluru to Delhi, it stops. If you move from Delhi to Mumbai, it starts.

Article 276 of the Constitution caps professional tax at ₹2,500 a person a year. States can set their own slabs below that, but none can go over it. That's why Maharashtra and Karnataka collect it in an odd pattern: ₹200 a month for eleven months and ₹300 in February, which adds up to exactly ₹2,500.

States with a flat monthly rate and no February top-up land a little under the cap. West Bengal's top rate is ₹200 a month, or ₹2,400 a year.

Maharashtra is the only state here with separate slabs for men and women. A man earning ₹10,000 a month pays ₹2,100 a year, and from ₹15,000 he pays the full ₹2,500. A woman on ₹20,000 a month pays ₹0, against ₹2,500 for a man on the same pay. Women start paying only above ₹25,000; on ₹30,000 a woman pays ₹2,500.

Karnataka amended its law in 2025 to exempt more low-paid workers. On ₹20,000 or ₹25,000 a month it now charges ₹0. On ₹30,000 it charges the full ₹2,500. That leaves Karnataka with one of the simplest systems in the table: either nothing or the maximum.

West Bengal has the most slabs of any state here, so professional tax rises gradually: ₹1,320 a year on ₹10,000 a month, ₹1,560 on ₹20,000, ₹1,800 on ₹30,000 and ₹2,400 on ₹50,000.

Telangana and Andhra Pradesh share the same law and the same slabs. Nothing is charged on ₹15,000 a month (₹0). On ₹20,000 it's ₹1,800 a year, and from ₹25,000 up it's ₹2,400.

Under the old tax regime, professional tax you pay is deducted from your salary income before income tax is worked out, so it saves a little income tax too. The new regime doesn't allow that deduction, so the income tax saving only applies if you file under the old regime.

At a few thousand rupees a year, it's rarely enough on its own to change which regime is better for you; the old vs new regime calculator will tell you.

• States not listed. Tamil Nadu, Gujarat, Madhya Pradesh, Kerala, Odisha, Assam and others levy professional tax with their own slabs. They aren't covered.
• Self-employed people and businesses. States also charge professional tax on traders, professionals and companies, usually as a flat yearly amount. This page covers salaried employees only.
• Half-yearly collection. Some states that aren't covered here collect it every six months rather than monthly.
• Exemptions for people with disabilities, senior citizens and some other groups, which vary by state.

Open the professional tax calculator, pick your state and enter your gross monthly salary. If you want to see the tax taken from your salary each month, the TDS calculator shows the income tax side of the same payslip.