Enter a monthly salary and state to see the exact professional tax (PT) deduction — including Karnataka's revised 2025 slab and Maharashtra's gender-based rates.
Built for HR teams and founders checking payroll setup across multiple state offices.
PT is deducted on gross monthly salary and varies by state, not by CTC structure.
Maharashtra is the only state with a separate, higher exemption for women.
Monthly PT deduction
₹0
Estimated annual PT
₹0
Article 276 of the Constitution caps professional tax at ₹2,500 per person per year in every state.
Professional tax is set state by state, not centrally, so a payroll process built around one office's slab quietly breaks the moment a company opens a second office in another state — or when a state revises its slab, as Karnataka did in April 2025. Teams running payroll across Bangalore, Pune, and Hyderabad often carry three different PT rules at once. Clan's payroll plans apply the correct state slab automatically for every employee, alongside PF, ESI, and TDS.
| State | Monthly salary | PT / month |
|---|---|---|
| Karnataka | Up to ₹25,000 / Above ₹25,000 | Nil / ₹200 (₹300 in Feb) |
| Maharashtra (men) | Up to ₹7,500 / ₹7,501–₹10,000 / Above ₹10,000 | Nil / ₹175 / ₹200 (₹300 in Feb) |
| Maharashtra (women) | Up to ₹25,000 / Above ₹25,000 | Nil / ₹200 (₹300 in Feb) |
| Telangana & Andhra Pradesh | Up to ₹15,000 / ₹15,001–₹20,000 / Above ₹20,000 | Nil / ₹150 / ₹200 |
| West Bengal | Up to ₹10,000 / ₹10,001–₹15,000 / ₹15,001–₹25,000 / ₹25,001–₹40,000 / Above ₹40,000 | Nil / ₹110 / ₹130 / ₹150 / ₹200 |
| Gujarat | Up to ₹5,999 / ₹6,000–₹8,999 / ₹9,000–₹11,999 / Above ₹12,000 | Nil / ₹80 / ₹150 / ₹200 |
| Madhya Pradesh | Up to ₹18,750 / ₹18,751–₹25,000 / Above ₹25,000 | Nil / ₹125 / ₹208 |
| Tamil Nadu | Half-yearly, set per corporation — up to ₹1,250/half-year in Chennai. Confirm locally. | |
| Delhi, UP, Haryana, Rajasthan, Punjab, Uttarakhand | Not levied | |
Rates shown are for salaried employees and are compiled from current state slab notifications as of 2026. States revise slabs periodically — Karnataka last did so on 1 April 2025 — so confirm against your state commercial tax department before filing.
A small state-level tax on salaried employees and professionals, deducted monthly from salary and remitted to the state's commercial tax department. It is separate from PF, ESI, and income tax TDS, which are central deductions.
Delhi, Uttar Pradesh, Haryana, Rajasthan, Punjab, and Uttarakhand do not levy it on salaried employees. Most other major states do, including Karnataka, Maharashtra, Telangana, Andhra Pradesh, West Bengal, Gujarat, and Madhya Pradesh.
Article 276 of the Constitution caps it at ₹2,500 per person per year, in every state. States charging ₹200/month often add ₹300 in one month — usually February — to land exactly on ₹2,500 for the year.
No. Karnataka revised its slab effective 1 April 2025, replacing the old three-tier structure with a simpler two-tier one: nil up to ₹25,000/month, and ₹200/month (₹300 in February) above that. A payroll process still running the pre-2025 slab over-deducts anyone in the old ₹15,000–₹25,000 band.
No. Maharashtra is the only state with a gender-based slab — men are exempt up to ₹7,500/month, women up to ₹25,000/month. Above those thresholds, both pay ₹200/month, with ₹300 in February.
This tool isolates the state-level professional tax deduction. For the central EPF, EPS, and ESI split, use the PF and ESI calculator. For a full CTC-to-take-home breakup that includes PT alongside PF, ESI, and income tax, use the salary calculator.
