Professional Tax Calculator India 2024-25 — All States
Calculate Professional Tax (PT) deduction for all Indian states instantly. Free online PT calculator for Maharashtra, Karnataka, Tamil Nadu, West Bengal, Gujarat & more. Know your monthly PT and income tax deduction benefit.
Professional Tax Calculator
India — FY 2024-25
Professional Tax Summary
Net Monthly Take-Home
(after PT deduction)
Maximum PT in Maharashtra is capped at ₹2,500/year as per Article 276 of the Constitution.
Annual PT
₹2,500
Total deduction per year
Monthly PT
₹208.33
Deducted from salary
PT as % of Salary
0.42%
Of annual gross salary
Annual Net Salary
₹5,97,500
After PT deduction
Maharashtra — PT Slabs (FY 2024-25)
Applicable to: Salaried & Self-employed
| Monthly Salary Range | Annual PT (₹) | Monthly PT (₹) | Your Slab |
|---|---|---|---|
| Up to ₹7,500/month | Nil | Nil | |
| ₹7,501 – ₹10,000/month | ₹2,100 | ₹175.00 | |
| Above ₹10,000/month | ₹2,500 | ₹208.33 | You |
Women earning up to ₹10,000/month are fully exempt. February month PT is ₹300 instead of ₹200.
What is Professional Tax?
Professional Tax (PT) is a state-level tax in India levied on income earned through employment, profession, trade, calling, or vocation. It is governed by the respective state's Professional Tax Act.
Under Article 276 of the Constitution of India, the maximum Professional Tax that any state can levy is ₹2,500 per year.
Employers are responsible for deducting PT from employees' salaries and remitting it to the state government. Self-employed professionals must pay PT directly.
Income Tax Deduction Benefit
The Professional Tax you pay is deductible from your taxable incomeunder Section 16(iii) of the Income Tax Act, 1961.
For example, if your annual PT is ₹2,500 and you are in the 30% income tax bracket, you effectively save ₹750 in income tax(30% of ₹2,500).
This deduction is available under both the old and new tax regimes. Include your PT certificate while filing ITR.
States with Professional Tax
States Without Professional Tax
Key Facts About Professional Tax in India
Who pays Professional Tax?
All salaried employees and self-employed professionals (doctors, lawyers, CAs, etc.) in states that levy PT.
Who deducts and remits PT?
Employers deduct PT from employees' salaries and remit it to the state government. Self-employed individuals pay directly.
Is PT the same across all states?
No. PT rates and slabs vary by state. Not all states levy PT. The maximum constitutional limit is ₹2,500/year.
Is PT applicable to freelancers?
Yes, in states that levy PT on self-employed individuals. Freelancers must register and pay PT directly.
When is PT deducted?
Most states require monthly deduction, though some (like Tamil Nadu, Kerala) use half-yearly periods.
What is the penalty for non-payment?
Penalties vary by state but can include interest (up to 2% per month) and fines for delayed payment or non-registration.
Disclaimer: This calculator is for informational purposes only. Professional Tax slabs are subject to change by state governments. The data shown reflects best-available information for FY 2024-25. Always verify current slabs with your CA or state's official department before filing. LegalX India is not liable for any discrepancies.
Need Help with Your Business?
Get expert assistance for company registration, tax filing, and compliance.
- Free Expert Consultation
- 100% Online Process
- Transparent Pricing
- Dedicated Support Manager
Get Expert Consultation
Get expert guidance • Callback in 30 minutes