Professional Tax Calculator By State

The ₹2,500 limit is Article 276 of the Constitution. It applies to each state separately and to each person for the year, however high the salary is. Most states get there with ₹200 a month and a slightly larger payment in one month.

The picture shows the most a person can pay in each state we have verified, on a very high salary. A lower salary pays a lower slab, down to nothing below the first band. The rows below it show what applies to you.

18 more states and union territories have no verified schedule yet, so they are not drawn.

A state that wants ₹2,500 a year cannot do it with a round monthly amount. Maharashtra and Karnataka take ₹200 for eleven months and ₹300 in February. Madhya Pradesh works from your yearly income and takes a slightly different amount in March.

This is why a payslip for one month can show a different professional tax from the others. It is not a mistake: it is the last payment of the year.

Your employer deducts professional tax from your salary and pays it to the state. You usually see it as one line on your payslip. In states with half-yearly slabs, the tax is paid twice a year, and the calculator shows it as two payments.

Tamil Nadu and Kerala leave the rate to local bodies. The calculator shows Greater Chennai’s schedule for Tamil Nadu and the ceilings Kerala’s local bodies may levy up to; your own body may charge less.

If you choose the old regime, the professional tax deducted from your salary (up to ₹2,500 a year) is subtracted from your taxable income, which saves a little income tax. The new regime allows only the standard deduction from salary.

The saving is small: it is the professional tax times your slab rate, with cess. It is one reason to compare both regimes on your whole salary rather than on one line.