Why is Professional Tax ₹300 in February in Maharashtra?

In Maharashtra, the standard monthly Professional Tax deduction is ₹200 for 11 months (March to January), totaling ₹2,200. In February, the deduction is ₹300 to reach the maximum statutory annual cap of ₹2,500 per annum permitted under Article 276(2) of the Constitution of India.

Are female employees exempt from Professional Tax in Maharashtra?

Yes, under Maharashtra government notification, women employees earning a monthly gross salary up to ₹25,000 are completely exempt from Professional Tax. PT applies to female employees only if their gross monthly wages exceed ₹25,000.

What is the new Professional Tax slab in Karnataka?

Under the amended Karnataka Tax on Professions, Trades, Callings and Employments Act, individuals earning a gross monthly salary of less than ₹25,000 are exempt from Professional Tax. Employees earning ₹25,000 or more per month are levied a flat ₹200 per month (₹2,400 per year).

State Statutory Department Approved (2026 Slabs)

Professional Tax (PT) Calculator India

Instant state-specific Professional Tax deduction calculations for Maharashtra, Karnataka, Telangana, Gujarat, Tamil Nadu, and West Bengal. Includes special February ₹300 rules and female employee exemptions.

Select State & Salary DetailsArticle 276 Compliant

Select Employer / Work Location State *

₹200/mo for gross salary > ₹10,000 (Feb month is ₹300). Women earning ≤ ₹25,000 are exempt.

Gross Monthly Salary (₹)₹35,000

Payroll Month

Gender Exemption CheckFemale Employee

Monthly PT Deduction₹200Deducted in selected payroll month

Max Annual PT Liability₹2500Statutory constitutional cap: ₹2,500/year

Calculation Details for Maharashtra

Rule Applied:Standard monthly slab is ₹200

Due Date:Generally on or before the last day of the month or 20th of the succeeding month depending on state treasury portal.

Tax Deductibility:Professional Tax paid is eligible for deduction from Gross Salary under Section 16(iii) of the Income Tax Act.

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State-Wise Professional Tax Slabs Summary (2026 Ready)

Article 276(2) of the Constitution of India caps the maximum total amount of Professional Tax payable by any one person to ₹2,500 per annum.

State	Exemption Threshold	Monthly Rate	Annual Max Cap	Key Highlights
Maharashtra	Gross ≤ ₹7,500 (Men) / ₹25,000 (Women)	₹200 (₹300 in Feb)	₹2,500	Women earning ≤ ₹25k exempt
Karnataka	Gross < ₹25,000	₹200	₹2,400	Threshold raised to ₹25,000
Gujarat	Gross ≤ ₹12,000	₹200	₹2,400	Exempt up to ₹12,000/mo
Telangana	Gross ≤ ₹15,000	₹150 to ₹200	₹2,500	Tiered slab based on gross
Delhi (NCT)	All Gross Salaries	NIL	₹0	No professional tax levied in Delhi

Professional Tax (PT) Calculator India

Select State & Salary DetailsArticle 276 Compliant

Calculation Details for Maharashtra

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State-Wise Professional Tax Slabs Summary (2026 Ready)