Professional Tax Calculator (state-wise India)

What is Professional Tax?

Professional Tax (PT) is a state-level tax levied on income from professions, trades, callings, and employment. It is empowered under Article 276 of the Constitution of India, which also caps the annual PT at ₹2,500 per person. Not every state levies PT — for example, Delhi, Uttar Pradesh, Haryana, Punjab, and Rajasthan do not. States that do levy it set their own slabs.

Employer vs employee responsibilities

For salaried employees, the employer is the deducting authority. The employer registers under PTRC (Professional Tax Registration Certificate), deducts PT each month from each employee's salary, and remits it to the state. The employer also files monthly or annual PT returns depending on state rules. Self-employed professionals register under PTEC (Professional Tax Enrolment Certificate) and pay their PT directly.

State coverage in this calculator

We support Maharashtra, Karnataka, Telangana, West Bengal, Tamil Nadu, and Gujarat — the largest contributors to PT collections. Other PT-levying states include Madhya Pradesh, Odisha, Andhra Pradesh, and Kerala. The constitutional ₹2,500/year cap applies everywhere.

Filing and deadlines

Most states require monthly PT filings by the 20th–30th of the following month, with payment via the state PT portal. Tamil Nadu uniquely uses a half-yearly assessment model in many municipalities. Late filing attracts interest and penalties — often a flat penalty plus simple interest from the due date.

Frequently asked questions

What is the maximum Professional Tax in India?

₹2,500 per year per person, capped by Article 276 of the Constitution. No state can levy more than this regardless of income.

Which Indian states don't have Professional Tax?

Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan, Himachal Pradesh, Uttarakhand, Chandigarh, Daman & Diu, Lakshadweep, Andaman & Nicobar, Arunachal Pradesh, Jammu & Kashmir, and Ladakh do not levy Professional Tax.

Can I claim PT deduction in income tax?

Yes — PT paid is allowed as a deduction under Section 16(iii) of the Income Tax Act in the year of payment.

What is PTRC vs PTEC?

PTRC (Professional Tax Registration Certificate) is the employer's registration to deduct PT from employees and remit it. PTEC (Professional Tax Enrolment Certificate) is the establishment's own annual PT obligation as a business entity.