Professional tax by state
Professional tax is the small state levy on the bottom of your payslip, capped at ₹2,500 a year by Article 276 of the Constitution. Your work state decides it, not your home state. Pick your state to see the monthly deduction and open the calculator with it filled in.
| State | Monthly | Per year | Top slab from (monthly gross) | Note | |
|---|---|---|---|---|---|
| Maharashtra | ₹200 | ₹2,500 | ₹10,000 | ₹200 a month and ₹300 in February; women earning up to ₹25,000 a month are exempt | Use in calculator |
| Karnataka | ₹200 | ₹2,400 | ₹25,000 | Flat ₹200 a month above ₹25,000 gross | Use in calculator |
| Telangana | ₹200 | ₹2,400 | ₹20,000 | ₹150 between ₹15,001 and ₹20,000, ₹200 above | Use in calculator |
| Andhra Pradesh | ₹200 | ₹2,400 | ₹20,000 | ₹150 between ₹15,001 and ₹20,000, ₹200 above | Use in calculator |
| Tamil Nadu | ₹208 | ₹2,500 | ₹12,500 | Collected half-yearly, ₹1,250 per half year at the top slab | Use in calculator |
| West Bengal | ₹200 | ₹2,400 | ₹40,000 | ₹110 to ₹130 in the middle slabs, ₹200 above ₹40,000 | Use in calculator |
| Gujarat | ₹200 | ₹2,400 | ₹12,000 | Flat ₹200 a month above ₹12,000 gross since 2022 | Use in calculator |
| Madhya Pradesh | ₹208 | ₹2,500 | ₹25,000 | ₹208 a month and ₹212 in March above ₹3 lakh a year | Use in calculator |
| Kerala | ₹208 | ₹2,500 | ₹20,834 | Collected half-yearly by the local body, ₹1,250 per half year at the top slab | Use in calculator |
| Odisha | ₹200 | ₹2,400 | ₹25,000 | ₹125 between ₹1.6 lakh and ₹3 lakh a year, ₹200 above | Use in calculator |
| Assam | ₹208 | ₹2,500 | ₹25,000 | ₹208 a month and ₹212 in one month above ₹25,000 | Use in calculator |
| Bihar | ₹208 | ₹2,500 | ₹83,334 | Annual slabs: ₹1,000 up to ₹5 lakh, ₹2,000 up to ₹10 lakh, ₹2,500 above | Use in calculator |
| Jharkhand | ₹208 | ₹2,500 | ₹83,334 | Annual slabs from ₹1,200 to ₹2,500 above ₹10 lakh | Use in calculator |
| Punjab | ₹200 | ₹2,400 | ₹20,834 | Punjab State Development Tax, ₹200 a month on taxable income above ₹2.5 lakh | Use in calculator |
| Manipur | ₹208 | ₹2,500 | ₹20,834 | Annual slabs up to ₹2,500 | Use in calculator |
| Puducherry | ₹208 | ₹2,500 | ₹8,334 | Collected half-yearly, ₹1,250 per half year at the top slab | Use in calculator |
States and union territories with no professional tax
Delhi, Haryana, Uttar Pradesh, Rajasthan, Uttarakhand, Himachal Pradesh, Goa, Chandigarh, Jammu and Kashmir, Ladakh, Arunachal Pradesh, Andaman and Nicobar Islands, Dadra and Nagar Haveli and Daman and Diu, Lakshadweep.
Working in any of these, set professional tax to zero in the calculator. The default everywhere else is ₹2,400 a year, the figure most engineers in Bengaluru, Hyderabad and Pune see on their slips. Read what the professional tax line means, or see the methodology for how it enters the in hand figure.
Figures are the top slab for salaried employees under each state's Professions, Trades, Callings and Employments Act, as notified. States revise slabs occasionally; the constitutional cap of ₹2,500 does not change.