India Professional Tax Calculator 2024
Calculate state-wise professional tax liability
Introduction
🎯 What
India Professional Tax Calculator 2024 helps salaried individuals, professionals, and employers calculate state-wise professional tax deducted from salary or payable by self-employed persons.
👥 Who
Salaried employees, self-employed professionals, employers & HR teams, small business owners.
💡 Why
Professional tax is mandatory in many Indian states and differs by income slab and location. This calculator estimates correct monthly and annual liability.
💼 Professional Tax Details
💵 Tax Summary
Enter details
Detailed Calculation Breakdown
What is Professional Tax?
- A state-level tax levied on income from employment or profession
- Governed by respective State Professional Tax Acts
- Maximum annual cap: ₹2,500 per person
- Deducted monthly by employer or paid directly by professional
State-wise Professional Tax Slabs
Maharashtra (Monthly)
- • Up to ₹7,500 → ₹0
- • ₹7,501 – ₹10,000 → ₹175
- • ₹10,001 & above → ₹200
- • February: Additional ₹300 deduction
- • Annual Max: ₹2,500
Karnataka
- • Monthly salary ≤ ₹15,000 → ₹0
- • Monthly salary > ₹15,000 → ₹200
West Bengal
- • ₹10,000 – ₹15,000 → ₹110
- • ₹15,001 – ₹25,000 → ₹130
- • ₹25,001 – ₹40,000 → ₹150
- • Above ₹40,000 → ₹200
Note: Other states like Tamil Nadu, Telangana, Gujarat, Kerala also have professional tax with varying slabs.
Exemptions & Allowances
✔ Exempt Categories
- Persons with permanent disability
- Senior citizens (state-specific)
- Armed forces personnel
- Parents of disabled children
- Women in some states
- Low-income slabs
✘ Not Applicable
- No standard deductions
- No section 80C applicability
- Not deductible from income tax
Tax Calculation Logic
How it works:
- Identify State (Professional tax slabs vary by state)
- Check Exemption (Disabled, senior citizen, etc.)
- Identify Income Slab (Compare monthly income with state thresholds)
- Calculate Monthly Tax (Apply slab-based fixed amount)
- Calculate Annual Tax (Monthly × 12, adjusted for special months)
- Apply Annual Cap (Maximum ₹2,500 per year)
Examples
Example 1: Maharashtra
Monthly Salary: ₹30,000
Monthly PT: ₹200
Annual PT: ₹2,500 (capped)
Example 2: Karnataka
Monthly Salary: ₹14,000
Professional Tax: ₹0
Example 3: West Bengal
Monthly Salary: ₹20,000
Monthly PT: ₹130
Annual PT: ₹1,560
Frequently Asked Questions
Q: Is professional tax same across India?
A: No, professional tax differs by state. Each state has its own slabs and rates.
Q: Is professional tax mandatory?
A: Yes, in applicable states it is mandatory for all salaried and self-employed individuals above threshold income.
Q: Can PT exceed ₹2,500 per year?
A: No, it is constitutionally capped at ₹2,500 per person per year.
Q: Who pays professional tax?
A: Employers deduct it from salary for employees. Self-employed professionals pay directly to the state government.
Q: Is professional tax deductible from income tax?
A: Yes, professional tax paid is deductible from gross total income under Section 16(iii) of the Income Tax Act.
Disclaimer: This India Professional Tax Calculator 2024 is for informational and educational purposes only. Professional tax rules vary by state and may change based on state government notifications. Always verify with official state government sources or consult a tax professional before making payments or financial decisions.