Professional Tax (PT) Multi-State Slab Calculator Pro (2026)
Compute monthly and annual Professional Tax deductions across all Indian states, calculate gender and senior citizen exemptions (Maharashtra ₹25k female waiver & Karnataka senior exemption), and generate an A4 Form 5 payroll deduction schedule.
map 1. State & Compensation Parameters
Total monthly gross compensation
badge 2. Establishment & Employee Details
1. Annual 12-Month Salary Deduction Schedule
| Salary Month | Gross Salary (₹) | PT Applicable | PT Deducted (₹) | Challan Remittance Due |
|---|---|---|---|---|
| Total Annual Professional Tax: | ₹7,80,000.00 | – | ₹2,500.00 | State Treasury Credit |
2. Income Tax Act Section 16(iii) Deductibility Certificate
Certified that total Professional Tax of ₹2,500.00 deducted during FY 2026-27 is 100% deductible from Gross Salary under Section 16(iii) of the Income Tax Act, 1961 (under Old Tax Regime) and reflected in Form 16 Part B.
Statutory Guide: Professional Tax Laws & Multi-State Slabs (2026)
account_balance Article 276(2) ₹2,500 Cap
Under Article 276(2) of the Constitution of India, no State Legislature or municipal council can levy Professional Tax exceeding ₹2,500 per annum on any individual.
badge PTRC vs. PTEC
PTRC (Professional Tax Registration Certificate) is obtained by employers to deduct and remit PT from employees’ salaries. PTEC (Professional Tax Enrolment Certificate) is paid by business entities, directors, and sole proprietors for their own commercial operations.
Frequently Asked Questions (FAQs)
Why is Maharashtra PT ₹300 in February?
Under the Maharashtra State Tax on Professions Act, employees earning above ₹10,000 pay ₹200 per month for 11 months (March to January = ₹2,200). In February, ₹300 is deducted so that the total annual deduction equals exactly the statutory maximum of ₹2,500.
Are senior citizens exempt from Professional Tax in Karnataka?
Yes! Under Section 10 of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, any person who has attained sixty years of age (Senior Citizen) is 100% exempt from the levy of Professional Tax.