State-Wise Professional Tax (PT) Slabs
Relocating between Bengaluru, Mumbai, Hyderabad, or Delhi NCR? Compare exact statutory Professional Tax deductions across major Indian states.
Professional Tax Slabs Across Indian States (FY 2025-26 & 2026-27)
| State / Union Territory | Qualifying Salary Slab | Monthly Deduction | Annual PT Capped | Statutory Peculiarity |
|---|---|---|---|---|
| Karnataka (Bengaluru) | Salary ≥ ₹25,000/mo | ₹200/month | ₹2,400 | ₹0 for monthly gross salary under ₹25,000 |
| Maharashtra (Mumbai, Pune) | Men ≥ ₹10k, Women ≥ ₹25k | ₹200/mo (₹300 in Feb) | ₹2,500 | Article 276 maximum statutory constitutional limit |
| Telangana (Hyderabad) | Salary > ₹20,000/mo | ₹200/month | ₹2,400 | Graduated slabs starting from ₹150 for ₹15k–₹20k |
| Andhra Pradesh | Salary > ₹20,000/mo | ₹200/month | ₹2,400 | Identical to Telangana statutory structure |
| Tamil Nadu (Chennai) | Half-yearly slabs | ₹208/mo equiv | ₹2,500 | Deducted half-yearly (up to ₹1,250 in Sep and Mar) |
| West Bengal (Kolkata) | Salary > ₹40,000/mo | ₹200/month | ₹2,400 | Lower slabs exist for ₹10k–₹40k salary bands |
| Gujarat (Ahmedabad) | Salary > ₹12,000/mo | ₹200/month | ₹2,400 | Exempt for salaries up to ₹12,000/month |
| Delhi NCR | No PT Act enacted | ₹0/month | ₹0 | 100% Exempt · Zero Professional Tax levied |
| Haryana (Gurugram, Faridabad) | No PT Act enacted | ₹0/month | ₹0 | 100% Exempt · Zero Professional Tax levied |
| Uttar Pradesh (Noida) | No PT Act enacted | ₹0/month | ₹0 | 100% Exempt · Zero Professional Tax levied |
Simulate Your State's Take-Home Pay
Select your state in the calculator to see exact Professional Tax deductions and net in-hand salary.
Estimated monthly credit in bank under NEW Tax Regime (FY 2025-26).
Annual CTC distribution
NEW Tax RegimeTax Comparison (New vs. Old Regime)
Budget 2024 revised slabs vs. Old Regime deductions for ₹₹15,00,000 CTC
New Tax Regime
FY 25-26Old Tax Regime
TraditionalFrequently Asked Questions: State Professional Tax
Clear answers to common questions on CTC structure, take-home calculations, Budget 2024 tax slabs, and Section 87A rebate rules.
Why does Maharashtra deduct ₹300 in February instead of ₹200?
Under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, the state aims to collect the exact maximum constitutional ceiling of ₹2,500 per year allowed under Article 276. Because ₹200 × 12 equals only ₹2,400, the statute mandates deducting ₹200 per month for 11 months (April to January) and ₹300 in February to total exactly ₹2,500.
Why do Delhi, Gurugram, and Noida have ₹0 Professional Tax?
Under the Indian Constitution, the authority to levy Professional Tax is assigned to individual State Legislatures (Entry 60 of State List). Delhi, Haryana, and Uttar Pradesh have never enacted a Professional Tax statute on salaried employees. Therefore, employees working in Gurugram, Noida, and Delhi have ₹0 deducted for Professional Tax.
Can I deduct Professional Tax from my taxable income under Section 16(iii)?
Under the Old Tax Regime, Professional Tax paid is 100% tax-deductible from gross salary under Section 16(iii). However, under the New Tax Regime (Section 115BAC), no separate Section 16(iii) deduction is allowed because it is subsumed into the flat ₹75,000 Standard Deduction.