What is Professional Tax?

Professional Tax (PT) is one of the statutory compliance requirements for businesses. Unlike TDS, EPF and ESI, PT is levied by the respective state governments. 


Professional tax is a direct tax that applies to individuals earning an income by way of employment, practising their profession, or trading. A practicing professional includes a lawyer, teacher, doctor, chartered accountant, etc.  

The tax is deducted from the individual’s monthly salary by their employer and is deposited to the state governments. Professionals apart from salaried employees pay it directly to the government. 

Such professionals can claim a tax deduction for the professional tax paid during the financial year as per the Income Tax Act 1961.

Professional Tax slabs in various states

StatePeriod of deductionIncome slabsTax amount
Andhra PradeshMonthlyUp to INR 15,000Nil
INR 15,001 to INR 20,000INR 150
More than INR 20,000INR 200
AssamMonthlyUp to INR 10,000Nil
INR 10,001 to INR 15,000INR 150
INR 15,001 to INR 25,000INR 180
More than INR 25,000INR 208
BiharYearlyUp to INR 3 lakhNil
Between INR 3 lakh to INR 5 lakhINR 1,000
Between INR 5 lakh to INR 10 lakhINR 2,000
Above INR 10 lakhINR 2,500
JharkhandYearlyUp to INR 3 lakhNil
Between INR 3 lakh to INR 5 lakhINR 1,200
Between INR 5 lakh to INR 8 lakhINR 1,800
Between INR 8 lakh to INR 10 lakhINR 2,100
Above INR 10 lakhINR 2,500
GujaratMonthlyUp to INR 5999Nil
INR 6000 to INR 8999INR 80
INR 9000 to INR 11999INR 150
More than INR 12000INR 200
KarnatakaMonthlyUp to INR 15,000Nil
Above INR 15,000INR 200
KeralaHalf-yearlyUp to INR 11,999Nil
INR 12,000 to INR 17,999INR 120
INR 18,000 to INR 29,999INR 180
INR 30,000 to INR 44,999INR 300
INR 45,000 to INR 59,999INR 450
INR 60,000 to INR 74,999INR 600
INR 75,000 to INR 99,999INR 750
INR 1,00,000 to INR 1,24,999INR 1,000
Above INR 1,25,000INR 1,250
Madhya PradeshMonthlyUp to INR 2,25,000Nil
Between INR 2,25,001 to INR 3,00,000INR 1,500 (INR 125 Per Month)
Between INR 3,00,000 to INR 4,00,000INR 2,000 (INR 166 Per Month For 11 Months And INR 174 For 12th Month)
Above INR 4,00,001INR 2,500 (INR 208 Per Month For 11 Months And INR 212 For 12th Month)
MaharashtraMonthlyUp to INR 7,500Nil
Between Rs 7,501 to Rs 10,000INR 175 (Nil for women)
Above INR 10,000INR 200
INR 300 (Employer has to deduct in the February month only)
ManipurYearlyUp to INR 50,000Nil
INR 50,000 onwards to Rs 75,000INR 1,200
INR 75,000 onwards to INR 1,00,000INR 2,000
INR 1,00,000 onwards to INR 1,25,000INR 2,400
Above INR 1,25,000INR 2,500
MeghalayaYearlyUp to INR 50,000Nil
Between INR 50,001 to INR 75,000INR 200
Between INR 75,001 to INR 1,00,000INR 300
Between INR 1,00,001 to INR 1,50,000INR 500
Between INR 1,50,001 to INR 2,00,000INR 750
Between INR 2,00,001 to INR 2,50,000INR 1,000
Between INR 2,50,001 to INR 3,00,000INR 1,250
Between INR 3,00,001 to INR 3,50,000INR 1,500
Between INR 3,50,001 to INR 4,00,000INR 1,800
Between INR 4,00,001 to INR 4,50,000INR 2,100
Between INR 4,50,001 to INR 5,00,000INR 2,400
Above INR 5,00,001INR 2,500
MizoramMonthlyUp to INR 5,000Nil
Between INR 5,001 to INR 8,000INR 75 (Assessee may pay in lump sum INR 900 per annum)
Between INR 8,001 to INR 10,000INR 120 (Assessee may pay in lump sum INR 1440 per annum)
Between INR 10,001 to INR 12,000INR 150 (Assessee may pay in lump sum INR 1800 per annum)
Between INR 12,001 to INR 15,000INR 180 (Assessee may pay in lump sum INR 2160 per annum)
Above INR 15,001INR 208 (Assessee may pay in lump sum Rs 2500 per annum)
NagalandMonthlyUp to INR 4,000Nil
Between INR 4,001 to INR 5,000INR 35
Between INR 5,001 to INR 7,000INR 75
Between INR 7,001 to INR 9,000INR 110
Between INR 9,001 to INR 12,000INR 180
Above INR 12,001INR 208
OdishaYearlyUp to INR 1,60,000Nil
Between INR 1,60,001 to INR 3,00,000INR 1,500
Above INR 3,00,001INR 2,500
PuducherryYearlyUp to INR 99,999Nil
Between INR 1,00,000 to INR 2,00,000INR 250
Between INR 2,00,001 to INR 3,00,000INR 500
Between INR 3,00,001 to INR 4,00,000INR 750
Between INR 4,00,001 to INR 5,00,000INR 1,000
Above INR 5,00,001INR 1,250
PunjabMonthlyAbove INR 2,50,000INR 200
SikkimMonthlyUp to INR 20,000Nil
Between INR 20,001 to INR 30,000INR 125
Between INR 30,001 to INR 40,000INR 150
Above INR 40,000INR 200
Tamil NaduMonthlyUp to INR 21,000Nil
Between INR 21,001 to INR 30,000INR 135
Between INR 30,000 to INR 45,000INR 315
Between INR 45,001 to INR 60,000INR 690
Between INR 60,001 to INR 75,000INR 1,025
Above INR 75,000INR 1,250
TelanganaMonthlyUp to INR 15,000Nil
Between INR 15,001 to INR 20,000INR 150
Above INR 20,001INR 200
TripuraYearlyUp to INR 7,500Nil
Between INR 7,501 to Rs 15,000INR 1,800
Above INR 15,001INR 2,496
West BengalMonthlyUp to INR 10,000Nil
Between INR 10,001 to INR 15,000INR 110
Between INR 15,001 to INR 25,000INR 130
Between INR 25,001 to Rs 40,000INR 150
Above INR 40,000INR 200


Add Professional Tax in SalaryBox

  1. Open Settings option in SalaryBox


  2. Select Manage Salary Templates from Salary Settings Menu


  3. Select Create Template and name the Template (example: Salary Template for FY 2022)

  4. Under Deductions you can find professional tax option from where you can select applicable state. (All available calculations as per the scheme are provided by default)

  5. After completing the entire template save the template.
  6. Select the employee on which you want to add the template

  7. Go to Salary Payment Info

  8. Click on edit ESI, EPF an Allowance option

  9. Choose the desired template and click on update CTC


  10. Once updated, professional tax will get calculated based on attendance of the month.