Professional Tax (State-Wise) Calculator in Excel

Last updated: 27 June 2026 · PT slabs change by state notification — verify your state before deducting.

Professional tax (PT) is a state-levied tax on salaries, capped at ₹2,500 per year per state. Because each state sets its own slabs, frequency and due date, an Excel PT calculator uses a per-state slab table and a VLOOKUP (or nested IF) to pick the right monthly amount. Roughly 21 states levy PT — including Maharashtra, Karnataka, West Bengal, Tamil Nadu, Telangana and Gujarat — while Delhi, UP, Haryana and Punjab do not.

Key takeaways

PT is a state subject — slabs, frequency and due dates differ by state.
The annual cap is ₹2,500 per state (a constitutional limit).
No-PT states include Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan and Uttarakhand.
Frequency varies: monthly in most states; half-yearly/annual in Tamil Nadu and West Bengal.
Many states charge a higher last-month amount (e.g. Maharashtra ₹300 in February) to hit the ₹2,500 cap.
Build it with a slab table per state and a VLOOKUP(..., TRUE) for the bracket.

Fact box. Professional tax is capped at ₹2,500 per year in any state by the constitutional ceiling on taxes on professions, trades and employment. States such as Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan and Uttarakhand do not levy professional tax at all. Goa and Himachal Pradesh are also generally treated as no-PT states; confirm with your state's PT department as secondary sources are slightly inconsistent.

What are the professional tax slabs by state?

Here are example monthly slabs for major states (FY 2026-27). Always confirm against your state's commercial-tax department, as these change by notification.

Maharashtra (monthly)

Monthly salary	PT/month
≤ ₹7,500	Nil
₹7,501–10,000	₹175
> ₹10,000	₹200 (₹300 in February)

Women earning ≤ ₹10,000/month are fully exempt (as of mid-2026; confirm with Maharashtra's state PT department if deducting for women employees near this threshold).

Karnataka (monthly, due 20th)

Monthly salary	PT/month
≤ ₹24,999	Nil
≥ ₹25,000	₹200

West Bengal (annual, by 31 Jul)

Monthly salary	PT/month
≤ ₹10,000	Nil
₹10,001–15,000	₹110
₹15,001–25,000	₹130
₹25,001–40,000	₹150
> ₹40,000	₹200

Tamil Nadu (half-yearly — figures are per half-year)

Half-yearly salary	PT/half-year
≤ ₹21,000	Nil
₹21,001–30,000	₹180
₹30,001–45,000	₹425
₹45,001–60,000	₹930
₹60,001–75,000	₹1,025
> ₹75,000	₹1,250

Telangana & Andhra Pradesh (monthly)

Monthly salary	PT/month
≤ ₹15,000	Nil
₹15,001–20,000	₹150
> ₹20,000	₹200

Gujarat (monthly)

Monthly salary	PT/month
≤ ₹12,000	Nil
> ₹12,000	₹200

Fact box. Professional tax frequency is not uniform — most states deduct monthly, but Tamil Nadu and West Bengal operate effectively half-yearly/annual, and Madhya Pradesh computes annually while deducting monthly. An Excel calculator must store frequency and due date per state, not just the slab. (Source: state PT departments. PT slabs and due dates change by state notification — verify against your state's commercial-tax department before each filing.)

How do I build a PT calculator in Excel?

Lay out one slab table per state with the lower bound of each bracket in ascending order, then use an approximate-match VLOOKUP:

=VLOOKUP(Monthly_Salary, MH_PT_Table, 2, TRUE)

The TRUE (approximate match) returns the PT for the highest bracket whose lower bound is ≤ the salary. For the last-month adjustment (e.g. Maharashtra February), add:

=IF(AND(State="MH",MONTH(PayDate)=2), 300, VLOOKUP(...))

To pick the right state table dynamically, use INDIRECT on a named range per state, or keep all states in one long table with a State column and use INDEX/MATCH on (State, bracket).

How to build it step by step

Create one slab table per state (lower bound + PT amount), sorted ascending.
Store frequency and due date alongside each state.
In the salary sheet, VLOOKUP the employee's state slab on monthly salary.
Add the last-month adjustment IF for states like Maharashtra.
For no-PT states, the lookup returns 0.
Sum the PT column for the monthly/periodic challan.

How Ankeshan helps: Ankeshan keeps every state's PT slab, frequency and due date as a server-updated table inside Excel, so you pick the employee's state and it deducts the right amount — including the higher last-month figure. (Launching soon — join the waitlist.)

Frequently asked questions

What is the maximum professional tax per year? ₹2,500 per state — a constitutional cap. No state can charge more than ₹2,500 annually.

Which states do not have professional tax? Delhi, Uttar Pradesh, Haryana, Punjab, Rajasthan, Uttarakhand and most union territories. Goa and Himachal Pradesh are also generally treated as no-PT states, though secondary sources are slightly inconsistent — confirm with your state's PT department if operating in those states.

Why is Maharashtra PT ₹300 in February? To reach the ₹2,500 annual cap: 11 months at ₹200 = ₹2,200, plus ₹300 in February = ₹2,500.

Is professional tax monthly everywhere? No — most states deduct monthly, but Tamil Nadu and West Bengal are effectively half-yearly/annual. Store frequency per state.

Sources

State commercial-tax / professional-tax departments (Maharashtra, Karnataka, West Bengal, Tamil Nadu, Telangana, Andhra Pradesh, Gujarat, Madhya Pradesh).

General information, not professional advice. PT slabs change by state notification — verify on your state portal. Reviewed by a Chartered Accountant; last updated 27 June 2026.