Professional Tax (PT) is a state-level direct tax levied on salaried employees, professionals, and freelancers by municipal authorities and state commercial tax departments.
1. State-Wise Professional Tax Slab Summary Table
| State | Monthly Gross Salary Threshold | Monthly PT Deduction |
|---|---|---|
| Karnataka (Bengaluru) | Above ₹25,000 / month | ₹200 / month |
| Maharashtra (Mumbai/Pune) | Above ₹10,000 / month | ₹200 / month (₹300 in Feb) |
| Telangana (Hyderabad) | Above ₹20,000 / month | ₹200 / month |
| West Bengal (Kolkata) | Above ₹40,000 / month | ₹200 / month |
| Delhi / Haryana / UP | All Salary Levels | ₹0 (No Professional Tax) |
2. Frequently Asked Questions
What is the maximum Professional Tax limit in India?
Under Article 276 of the Constitution of India, the maximum Professional Tax that can be levied by any state government is capped at ₹2,500 per financial year.
What are the Professional Tax slabs in Maharashtra for FY 2026-27?
In Maharashtra, male employees earning up to ₹7,500/month pay ₹0 PT; ₹7,501 to ₹10,000 pay ₹175/month; above ₹10,000 pay ₹200/month (₹300 in February). Female employees earning up to ₹25,000/month are exempt from PT.
Is Professional Tax deductible from Income Tax under Section 16?
Yes! Professional Tax paid during the financial year is fully deductible from gross salary income under Section 16(iii) under the Old Tax Regime.
Which Indian states do not levy Professional Tax?
States such as Delhi, Haryana, Uttar Pradesh, Rajasthan, Punjab, and Uttarakhand do not levy Professional Tax on salaried employees.
Who is responsible for deducting Professional Tax?
Employers are statutorily required to deduct PT from employee monthly salary slips and deposit it with the state tax department before the monthly due date.