State-Wise Professional Tax Calculator
Select your state, gender, and monthly gross salary to determine exact monthly PT deductions.
Includes Basic, HRA, Special Allowance & bonus.
Monthly PT Deduction
₹ 200
Standard monthly deduction.
Applicable Statutory Slab Details
What is Professional Tax (PT) and How is it Calculated in India?
Professional Tax (PT) is a state-level tax levied on salaried employees, professionals, and business owners in India. It is deducted monthly by employers based on state-specific gross salary slabs, capped at a statutory maximum of ₹2,500 per year under Article 276 of the Constitution of India.
Deep-Dive State-Wise Professional Tax Slab Matrix (FY 2026-27)
Comprehensive slab rates, wage thresholds, and statutory exemption rules across key Indian states.
1. Maharashtra (MH)
- •Male Employees: Up to ₹7,500 = Nil | ₹7,501 to ₹10,000 = ₹175/mo | Above ₹10,000 = ₹200/mo (₹300 in Feb; Total = ₹2,500/yr).
- •Female Employees: Up to ₹25,000 = Nil (Exempted under MH PT Amendment) | Above ₹25,000 = ₹200/mo (₹300 in Feb).
2. Karnataka (KA)
- •Gross Monthly Salary < ₹15,000: Nil
- •Gross Monthly Salary >= ₹15,000: ₹200/month (Total = ₹2,400/year).
3. West Bengal (WB)
- •Gross Monthly Salary <= ₹10,000: Nil
- •₹10,001 to ₹15,000: ₹110/mo | ₹15,001 to ₹25,000: ₹130/mo | ₹25,001 to ₹40,000: ₹160/mo | Above ₹40,000: ₹200/mo.
4. Telangana (TS) & Andhra Pradesh (AP)
- •Gross Monthly Salary <= ₹15,000: Nil
- •₹15,001 to ₹20,000/month: ₹150/month | Above ₹20,000/month: ₹200/month.
5. Gujarat (GJ)
- •Gross Monthly Salary <= ₹12,000: Nil
- •Above ₹12,000/month: ₹200/month.
6. States with NO Professional Tax Levy
- •Delhi NCR, Uttar Pradesh, Haryana, Rajasthan, Punjab, Himachal Pradesh, Uttarakhand, Bihar, Chandigarh.
Founder & Architectural Insights
First-Hand Statutory Engineering Notes from AccoNova HRMS Core Board
Designed & Engineered by: Ajay Kumar Thakur (Founder & Chief Software Architect, AccoNova HRMS)
Technical Implementation Note: AccoNova's state-wise PT calculation engine automatically resolves employee work-location state metadata from their branch profile and applies exact monthly slab logic, ensuring 100% accuracy during multi-state payroll processing.
Production-Grade State-Wise PT Engine & Multi-State Compliance
Powered by AccoNova HRMS Core Payroll Compliance Engine — Article 276 Statutory Cap Compliant.
Multi-State Auto Resolution
Automatically detects employee branch state metadata and applies exact local state PT slab rules without manual configuration.
February ₹300 MH Rule Handling
Automatically applies the ₹300 February adjustment for Maharashtra to hit the statutory ₹2,500 annual cap precisely.
Gender Exemption Logic
Built-in female salary threshold rules (e.g. ₹25,000 exemption limit under Maharashtra PT Amendment Act).
Section 16(iii) Tax Deduction Sync
Deducted PT amounts are automatically aggregated for Form 16 Generation & Section 16(iii) tax exemption under the Old Tax Regime.
Frequently Asked Questions (PT Calculator 2026 FAQs)
Answers to common queries regarding state PT slabs, constitutional caps, female exemptions, and tax deductions.
What is the maximum limit of Professional Tax in India?
Under Article 276 of the Constitution of India, the maximum limit for Professional Tax is capped at ₹2,500 per annum.
Is Professional Tax applicable in Delhi and Uttar Pradesh?
No, Professional Tax is not levied on salaried employees in Delhi NCR, Uttar Pradesh, Haryana, Punjab, Rajasthan, Uttarakhand, and Bihar.
Why is Professional Tax ₹300 in February for Maharashtra?
In Maharashtra, Professional Tax is deducted at ₹200 per month for 11 months (April to Jan) and ₹300 in February to reach the annual maximum cap of ₹2,500 (11 x 200 + 300 = ₹2,500).
Is Professional Tax deductible under Income Tax Section 16?
Yes! Professional Tax paid during the financial year is deductible from gross salary income under Section 16(iii) of the Income Tax Act under the Old Tax Regime.
Automate State-Wise PT Calculation & Monthly Returns
Automate multi-state Professional Tax deductions, generate Form 16 Section 16(iii) deduction reports, and ensure 100% compliance with AccoNova HRMS. Try Neev HR free forever.
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