Tax · Free tool
Professional Tax
Some states levy "Professional Tax" — capped at ₹2,500/year by the Constitution. Monthly deduction varies by state and salary. Several states (UP, Delhi, Punjab) don't have PT.
₹50,000
Monthly PT
₹200
Annual: ₹2,400
PT is deducted by employer + paid to state govt. Capped at ₹2,500/year nationally.
FAQ
States without PT?
Delhi, UP, Punjab, Haryana, Rajasthan don't levy PT. Cap is constitutional: ₹2,500/year regardless of slab.
Employee or employer pays?
Employer deducts and pays to state govt. Self-employed pay directly.
Tax deductible?
Yes — section 16(iii). Auto-deducted by employer for salaried.