Professional tax on salary is computed based on the state and income slab under which you fall. The income bracket will then give you a professional tax owed on a monthly or annual basis. The highest amount of tax that can be levied by any state is Rs.2,500 per annum. And the least slab rate is Rs.110 per annum.

Steps to Compute The Professional Tax on Salary

Step 1: See if the professional tax holds good in the state of residence

Step 2: If yes, determine the quantum of tax depending on the monthly income

Step 3: Check the tax slab rates according to your salary

This gives an idea of how much professional tax is deductible monthly. 

For example: Let’s say that Mr. X is working in Odisha and his gross monthly salary is Rs. 26,000. Then the professional tax will be Rs. 200. Mr Y works in Assam, and his gross monthly salary is also 26,000. Then, the tax per month is Rs. 208 and 212 for February. This is for professional tax based on state. 

Another instance for professional tax based on income: 

A and B work in Tamil Nadu and reside there. A earns Rs. 10,000 and B earns Rs. 12,000. The professional tax that A has to pay is Rs. Rs. 115 and the amount of tax Ba has to pay is Rs. 171. 

Here are some professional tax slabs for some important states

Professional Tax in Tamil Nadu
 

Salary per month 

 Tax

Up to Rs.3,500

NA

Rs.3,5001 to Rs.5,000

    Rs. 22.5

Rs.5,001 to Rs.7,500

  

     Rs. 52.5

Rs.7,501 to Rs.10,000

Rs. 115

Rs.10,001 to Rs.12,500

Rs. 171

Above Rs.12,500

Rs. 208

 

Professional Tax in Telangana

 

Salary per month

Tax

Up to Rs. 15,000

NA

Rs. 15,000 to Rs. 20,000

Rs. 150

Rs. 20000+

Rs. 200

 

Professional tax in Kerala

 

Salary per month

Tax

Up to Rs. 1999

NA

Rs. 3,000 to Rs. 4,999

Rs. 20

Rs. 3,000 to Rs. 7,499

Rs. 30

Rs. 5,000 to Rs. 7,499

Rs. 50

Rs. 7,500 to Rs. 9,999

Rs. 75

Rs. 10,000 to Rs. 12,499

Rs. 100

Rs. 12,500 to Rs. 16,666

Rs. 125

Rs. 16,667 to Rs. 20,833

Rs. 166

Rs. 20,834+

Rs. 208