GST & Tax
Professional Tax Calculator
State-wise professional tax slabs.
Rates last verified 2025-04-01 — always confirm against the current notification before filing.
Up to ₹7,500: nil · ₹7,501–₹10,000: ₹175/mo · above ₹10,000: ₹200/mo (₹300 in February)
About professional tax
Professional tax is levied by state governments, not the union government, so both the slabs and whether it applies at all vary by state — several states, including Delhi, Uttar Pradesh, Haryana, Rajasthan and Punjab, don't levy it on salaried employees at all. It's deducted monthly by the employer and is capped at ₹2,500 per year under Article 276(2) of the Constitution.
Worked example
A ₹30,000-a-month salary in Karnataka (no tax up to ₹25,000, ₹200/month above that) means ₹200 deducted for that month. The same salary in Delhi is ₹0, since Delhi doesn't levy professional tax at all.
Frequently asked questions
Why does my state show "not applicable"?
Professional tax is levied by state governments, not the union government, so several states — including Delhi, Uttar Pradesh, Haryana, Rajasthan and Punjab — don't levy it on salaried employees at all. If your state isn't in the list here, check directly with your state's commercial tax department.
Is professional tax the same as income tax?
No — professional tax is a small, flat state-level deduction (capped at ₹2,500/year), while income tax is a central tax calculated on your total taxable income under slab rates. They're deducted separately, and professional tax paid is typically allowed as a deduction when computing taxable income under the old regime.
Who deducts and pays professional tax?
For salaried employees, the employer deducts it every month from salary and deposits it with the state government. Self-employed professionals in states that levy it usually register and pay it themselves, often as a lump sum for the year.
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