Professional tax is levied by the state, not the centre, so the slabs and the amount differ from one state to the next — and four large states do not levy it at all. Pick your state to see the slab table and your monthly deduction.
February is ₹300 in Maharashtra, so the annual total is ₹2,500.
| Monthly salary | Tax per month |
|---|---|
| ₹0 – ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 |
Professional tax is levied by the state, not the centre, under Article 276 of the Constitution. That single fact explains everything else about it: the slabs differ from state to state, the amount for the same salary differs, and several large states do not levy it at all.
The Constitution caps it at ₹2,500 per person per financial year, so no state can charge more than that however high the salary. The employer deducts it from salary and pays it to the state, and it is deductible from salary income under Section 16(iii).
It follows where you work, not where you live — so someone living in Noida and working in Delhi pays nothing, while someone living in Thane and working in Mumbai pays Maharashtra's rate.
Payroll Bharat computes PF, ESIC, professional tax and TDS for every employee, every month — with payslips, challans and Form 16 at the end of it.