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Professional tax by state (FY 2026-27)

Which Indian states charge professional tax, how much, and which charge nothing in 2026-27. Includes the February rule in Maharashtra and Karnataka, West Bengal's mid-year change, Odisha's repeal and Bihar's September deduction.

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Professional tax is a state levy on employment, deducted from your salary by your employer. The Constitution caps it at ₹2,500 a year, but the slabs, the exemptions and even the name differ from state to state.

A few things catch most calculators out:

  • February is different in Maharashtra and Karnataka, where the monthly amount rises from ₹200 to ₹300 so the year lands exactly on ₹2,500.
  • West Bengal changed its slabs mid-year, on 1 October 2026, so 2026-27 has two different tables.
  • Punjab charges ₹200 a month under a differently named Act, and is often wrongly listed as a state with no professional tax.
  • Odisha abolished professional tax from 1 April 2026, by an Ordinance published on 21 April 2026.
  • The calendar differs. Bihar takes the whole year's tax from September's salary, Jharkhand deducts quarterly, Kerala and Chennai half-yearly, and Madhya Pradesh adds a few rupees to the twelfth month.

States we calculate in full

StateDetails
Andhra PradeshSlabs and examples
AssamSlabs and examples
BiharSlabs and examples
GujaratSlabs and examples
JharkhandSlabs and examples
KarnatakaSlabs and examples
KeralaSlabs and examples
Madhya PradeshSlabs and examples
MaharashtraSlabs and examples
ManipurSlabs and examples
MizoramSlabs and examples
NagalandSlabs and examples
PuducherrySlabs and examples
PunjabSlabs and examples
SikkimSlabs and examples
TelanganaSlabs and examples
TripuraSlabs and examples
West BengalSlabs and examples
Tamil Nadu (Chennai only)Slabs and examples

States and union territories that charge nothing

If you work in one of these, no professional tax is deducted from your salary at all:

Andaman & Nicobar Islands, Arunachal Pradesh, Chandigarh, Chhattisgarh, Dadra & Nagar Haveli and Daman & Diu, Delhi, Goa, Haryana, Himachal Pradesh, Jammu & Kashmir, Ladakh, Lakshadweep, Odisha, Rajasthan, Uttar Pradesh, Uttarakhand.

Himachal Pradesh is on that list deliberately. It is sometimes reported as having introduced professional tax, but the only instrument is a 2005 Bill whose levy was withdrawn that November. Odisha joined the list on 1 April 2026; what the repeal means.

States we do not calculate

These states levy professional tax, but we have not verified their current slabs against a primary source, so the calculator shows zero and says so rather than guessing. You can enter the figure from your payslip in advanced mode:

Meghalaya, Tamil Nadu.

Tamil Nadu is the awkward one: each corporation, municipality and panchayat sets its own half-yearly rates, and the state publishes no single table. We calculate Greater Chennai Corporation's rates when you choose Chennai as your city. Kerala, by contrast, uses one statewide table, so it is calculated everywhere. Meghalaya moved its rates out of its Act in 2022 and now sets them by a notification we could not find on an official site.

Does professional tax reduce your income tax?

In the old regime, yes: it is deducted from taxable salary. In the new regime it is not deductible at all, because section 202(2) of the Income-tax Act, 2025 removes that deduction. The calculator applies this correctly in each regime.