Universal Professional Tax Calculator (FY 2026-27)
State-wise Professional Tax (PT) tool for indicative assessment of your monthly liability across all Indian states and Union Territories.
State-wise Tax Rules
Select states for specific guidelinesStates with No Professional Tax
While many Indian states levy Professional Tax to fund local development, several regions do not impose this tax on individuals. If your place of employment is in one of the following states or Union Territories, your Professional Tax liability is typically **Nil**.
Note: Tax rules are subject to change by state legislature. Always refer to your latest salary slip or consult HR for employer-specific deductions.
Understanding Professional Tax (PT) in India
Professional tax is a direct tax levied on all kinds of professions, trades, and employment and its income is based on the income of such profession, trade, and employment. It is levied by the state government and is different for every state.
Statutory Basis: Article 276 of the Constitution
The authority to levy Professional Tax is derived from **Article 276(2)** of the Indian Constitution, which empowers State Governments or local authorities to collect tax on professions. However, the Constitution caps the maximum amount that can be levied on any single person at **₹2,500 per annum**.
How PT is Calculated and Deducted
For salaried individuals, the employer is responsible for deducting the professional tax from the monthly salary and remitting it to the state government. For self-employed professionals, it is their responsibility to pay the tax directly to the commercial tax department of the respective state.
Slabs for FY 2026-27
Most states like Maharashtra, Karnataka, and Tamil Nadu have structured slabs where individuals earning below a certain threshold (e.g., ₹7,500 or ₹10,000 per month) are exempt. Higher income earners usually reach the maximum cap of ₹2,500 per year, often paid as ₹200 per month with a ₹300 payment in the final month of the financial year.