Finance / India Tax
Estimate the monthly and annual professional tax deducted from a salary in India, using Maharashtra's slab as a representative example.
Professional tax is a small, slab-based tax on employment income, deducted directly from salary by the employer. Critical simplification stated explicitly: professional tax is legislated separately by each state — the slabs, the amounts, and even whether the tax is levied at all vary by state (some states, like Delhi, levy none). This calculator models Maharashtra's schedule specifically, as a documented representative example, NOT a nationwide figure: ₹0/month up to ₹7,500 gross monthly salary, ₹175/month from ₹7,501–₹10,000, and ₹200/month above ₹10,000 — with an extra ₹100 collected in February on the top slab (₹300 that month instead of ₹200) so the annual total lands on the ₹2,500/year constitutional ceiling on professional tax. This calculator also does not model Maharashtra's carve-out exempting women earning below ₹25,000/month. If your state isn't Maharashtra, your actual professional tax will differ — check your state's own slab. Figures reflect FY 2025-26.
Professional tax is state-legislated, not central, so there's no single national schedule. Maharashtra is used here as a documented representative state — a modeling assumption, not a claim that these numbers apply nationwide. States like Karnataka, West Bengal, and Tamil Nadu have their own slabs, and states like Delhi and Haryana don't levy professional tax at all.
Maharashtra's schedule collects an extra ₹100 in February specifically so the annual total (₹200 × 11 + ₹300) lands exactly on ₹2,500 — the maximum professional tax any state is constitutionally allowed to levy in a year under Article 276.
No — professional tax is a separate, much smaller state-level deduction (capped at ₹2,500/year) taken directly from salary, distinct from income tax, which is levied by the central government on total taxable income.