Income Tax by City in India FY 2025-26

Your monthly in-hand salary differs based on where you work. Professional tax varies by state, and HRA exemption rates differ between metro and non-metro cities. Select your city below for the exact breakdown.

Browse by salary level instead (all cities combined)

Professional Tax and HRA by City

These two factors determine the difference in take-home salary between cities at the same gross CTC.

Professional tax and HRA exemption rates for major Indian cities FY 2025-26
CityStateProfessional TaxMonthly PTHRA RateIn-Hand at 10L
Delhi →DelhiNilNil50% (Metro)Rs 78,333
Hyderabad →TelanganaRs 2,400/yrRs 20040% (Non-metro)Rs 78,133
Bangalore →KarnatakaRs 2,500/yrRs 20840% (Non-metro)Rs 78,125
Mumbai →MaharashtraRs 2,500/yrRs 20850% (Metro)Rs 78,125
Pune →MaharashtraRs 2,500/yrRs 20840% (Non-metro)Rs 78,125
Chennai →Tamil NaduRs 2,500/yrRs 20850% (Metro)Rs 78,125

In-hand at Rs 10 lakh salary, new regime (zero tax), after PF + PT. Sorted by highest take-home.

Browse Tax Guides by City

Each city page shows all 19 salary levels with exact in-hand figures for that city.

Bangalore

Karnataka

All salaries →
PT: Rs 2,500/yrHRA 40% · Non-metro

Rs 200 x 11 + Rs 300 in Feb

Popular salary guides

Top employers: Infosys, Google, Amazon, Wipro

Mumbai

Maharashtra

All salaries →
PT: Rs 2,500/yrHRA 50% · Metro

Rs 200 x 11 + Rs 300 in Feb

Popular salary guides

Top employers: TCS, Reliance, Goldman Sachs, HDFC Bank

PT: NilHRA 50% · Metro

No professional tax in Delhi NCT

Popular salary guides

Top employers: HCL, Paytm, KPMG, Tech Mahindra

Hyderabad

Telangana

All salaries →
PT: Rs 2,400/yrHRA 40% · Non-metro

Flat Rs 200/month (12 months)

Popular salary guides

Top employers: Microsoft, Apple, Meta, Cognizant

Pune

Maharashtra

All salaries →
PT: Rs 2,500/yrHRA 40% · Non-metro

Rs 200 x 11 + Rs 300 in Feb

Popular salary guides

Top employers: TCS, Capgemini, Persistent, Infosys

Chennai

Tamil Nadu

All salaries →
PT: Rs 2,500/yrHRA 50% · Metro

Approx Rs 208/month (TN schedule)

Popular salary guides

Top employers: HCL, Cognizant, Zoho, TCS

Frequently Asked Questions

Which city has the highest in-hand salary in India?
Delhi has the highest in-hand salary at any given gross salary because Delhi (NCT) has no professional tax (Rs 0/year). Bangalore, Mumbai, Pune, and Chennai charge Rs 2,500/year, while Hyderabad charges Rs 2,400/year. At Rs 10 lakh salary (new regime, zero tax), Delhi monthly in-hand is Rs 78,333 versus Rs 78,125 in Bangalore.
What is professional tax and which cities charge it in 2025-26?
Professional tax is a state-level tax on salaried employees. Karnataka (Bangalore) and Maharashtra (Mumbai, Pune) levy Rs 2,500/year (Rs 200 x 11 months + Rs 300 in February). Tamil Nadu (Chennai) levies Rs 2,500/year (approx Rs 208/month). Telangana (Hyderabad) levies Rs 2,400/year (flat Rs 200/month). Delhi NCT has no professional tax.
Does HRA differ between Bangalore and Mumbai?
Yes. Mumbai and Chennai are metro cities under the IT Act, so HRA exemption is 50% of basic salary. Bangalore, Hyderabad, and Pune are non-metro, so the limit is 40% of basic salary. This matters only under the old tax regime — HRA exemption is not available under the new regime.
Does professional tax reduce taxable income?
Under the old tax regime, PT paid is deductible under Section 16(iii). Under the new tax regime (FY 2025-26), PT is not deductible. It is deducted from your gross salary by your employer and reduces take-home, but provides no additional tax benefit under the new regime.

Disclaimer: All figures are indicative for FY 2025-26. Standard assumptions: 50% basic, PF at 12% of basic, standard deduction Rs 75,000, no additional Chapter VI-A deductions. Actual take-home depends on exact salary structure. Not tax advice.