Professional tax calculator
State slab reference
Karnataka (monthly)
| Wage range | Tax |
|---|---|
| ₹0 - ₹24,999 | Nil |
| Above ₹24,999 | ₹200 |
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. Karnataka Act No. 16 of 2023, w.e.f. 01.04.2023.
Maharashtra (monthly)
| Wage range | Tax |
|---|---|
| ₹0 - ₹7,500 | Nil |
| ₹7,501 - ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 |
Women employees with monthly salary up to ₹25,000 are exempt.
₹300 payable in February (₹200 regular + ₹100 catch-up) so annual liability does not exceed ₹2,500.
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Notification dated 14.03.2023, w.e.f. 01.04.2023.
Telangana (monthly)
| Wage range | Tax |
|---|---|
| ₹0 - ₹15,000 | Nil |
| ₹15,001 - ₹20,000 | ₹150 |
| Above ₹20,000 | ₹200 |
Telangana Tax on Professions, Trades, Callings and Employments Act, 1987. As applicable from formation of Telangana State, slabs unchanged.
Tamil Nadu (half-yearly)
| Wage range | Tax |
|---|---|
| ₹0 - ₹21,000 | Nil |
| ₹21,001 - ₹30,000 | ₹135 |
| ₹30,001 - ₹45,000 | ₹315 |
| ₹45,001 - ₹60,000 | ₹690 |
| ₹60,001 - ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
Tamil Nadu levies professional tax half-yearly through the local body. Slabs vary by municipal corporation.
Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Profession, Trades, Callings and Employments) Rules, 1988. Greater Chennai Corporation slabs; other local bodies may notify their own.
Delhi (monthly)
The National Capital Territory of Delhi does not currently levy professional tax on employment.
Constitution of India, Article 276. No enactment in force.
Professional tax slabs are revised by state notification. The slabs in the reference table reflect the position as last verified. Before reliance, cross-check with each state's gazette notification.
Annual professional tax cannot exceed ₹2,500 per person under Article 276(2) of the Constitution. Karnataka and Maharashtra structure a higher month (Maharashtra's February catch-up) so the twelve-month total lands within the ceiling.
Tamil Nadu levies professional tax half-yearly through the local body and slabs vary by municipal corporation; the reference table shows the Greater Chennai Corporation slabs.
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