State Salary Deductions
Professional Tax Calculator
Calculate state-specific monthly and annual Professional Tax (PT) deductions for salaried employees and professionals across major Indian states, including statutory exemptions and Section 16(iii) income tax relief.
Employment Profile State Slabs
Maharashtra exempts female employees earning up to ₹25,000 per month.
PT Deduction Summary
Article 276(2)
Monthly PT Deduction
₹ 200
Annual Professional Tax:
₹ 2,500
Income Tax Section 16(iii) Relief:
Full deduction of ₹2,500 allowed under Section 16(iii) of Income Tax Act.
Constitutional Limit:
Under Article 276(2) of the Constitution of India, the total amount of professional tax payable in respect of any one person to a State or to any one municipal corporation cannot exceed ₹2,500 per annum.
Section 16(iii) Tax Exemption
The entire amount of Professional Tax paid during the financial year is allowable as a statutory deduction from gross salary under Section 16(iii) of the Income Tax Act under the Old Tax Regime before calculating taxable salary income.