Professional tax in Maharashtra
The only State here with separate slabs for men and women: a woman on ₹25,000 a month pays nothing, a man on ₹10,001 pays the full ₹2,500.
This page is not complete. The slab, exemptions and interest rates are confirmed. Two things are not: the due date for monthly returns other than March after the 28 February 2026 amendment, and whether that amendment changed the ₹1,00,000 monthly-or-annual threshold. What we could not verify
Maharashtra professional tax slab
As of 1 April 2023 · Separate slabs for men and women from 1 April 2023 (Maharashtra Act XIX of 2023) · last checked 1 November 2026
You pay ₹200 per month at a salary of ₹50,000, and ₹300 in February — ₹2,500 a year.
| Monthly salary | Professional tax | Per year | |
|---|---|---|---|
| Men | Up to ₹7,500 | Nil | ₹0 |
| Men | ₹7,501 to ₹10,000 | ₹175 a month | ₹2,100 |
| Men | Above ₹10,000 | ₹200 a month; ₹300 in February | ₹2,500 |
| Women | Up to ₹25,000 | Nil | ₹0 |
| Women | Above ₹25,000 | ₹200 a month; ₹300 in February | ₹2,500 |
Source: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. New to professional tax? What it is and why every State is different.
How much professional tax is deducted in Maharashtra?
Men: nil up to ₹7,500 a month, ₹175 up to ₹10,000, then ₹200 a month with ₹300 in February. Women: nil up to ₹25,000, then the same ₹200 / ₹300. Seniors are exempt from 65, and so are parents of a child with a benchmark disability.
Key takeaways
- →Men pay from ₹7,501 a month; women only above ₹25,000.
- →The top band is ₹200 a month, ₹300 in February — ₹2,500 a year.
- →Seniors are exempt only from 65; parents of a disabled child are exempt too.
- →Interest on late payment steps up from 1.25% to 2% a month.
Professional tax calculator
Your State and monthly salary in — what is deducted, when, and whether you are exempt
Where you work, not where your company is registered.
The gross on your payslip, before any deductions.
Exemptions differ by State. The result says whether yours is recognised.
Deducted from your salary each month
₹200
₹2,500 a year in Maharashtra. Your slab: Above ₹10,000 (monthly salary).
How it comes out of your pay
- Every month except February₹200
- February₹300
- Total for the year₹2,500
When your employer must pay it
Monthly if the employer's tax last year was ₹1,00,000 or more, otherwise annually (Rule 11(3)). Since a notification of 28 February 2026, the March and annual returns are due by 15 March (Trade Circular 01T of 2026).
Where this comes from
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Slabs as of 2023-04-01. Full Maharashtra rules
Show the working
- 1Gross monthly salary₹50,000
- 2Slab (Maharashtra, as of 2023-04-01)Above ₹10,000
- 3Tax for the month₹200
- 4Every month except February₹200
- 5February₹300
- 6Total for the year₹2,500
Why Maharashtra treats men and women differently
Maharashtra Act XIX of 2023 split the salary entry in two. Men kept three steps — nil, ₹175, ₹200 — with nil ending at ₹7,500. For women the nil band runs to ₹25,000.
At ₹20,000 a month a man in Pune pays ₹2,500 a year and a woman on the same salary nothing. A woman on ₹10,000–₹25,000 should check the line is zero.
What counts as salary, and two employers
Salary under s.2(h) includes pay, dearness allowance and perquisites but not bonus or gratuity, so a bonus month cannot push you into a higher band.
With two employers at once, the second proviso to s.4 lets you give one a certificate and pay the tax yourself under a PTEC.
Maharashtra professional tax due dates, interest and penalty
An employer with ₹1,00,000 or more of tax in the previous year files monthly; below that, annually. A February 2026 notification moved the March and annual returns to 15 March; the rest of it could not be read.
| Maharashtra rule | |
|---|---|
| Employer deducting from salary | Monthly if the employer's tax last year was ₹1,00,000 or more, otherwise annually (Rule 11(3)). Since a notification of 28 February 2026, the March and annual returns are due by 15 March (Trade Circular 01T of 2026). |
| Self-employed or enrolled person | On or before 31 March of the year (s.8(2)). |
| Interest on late payment | Simple interest for each month or part of a month after the due date (s.9(2), rates in Rule 11C-1): 1.25% for the first month, 1.5% a month for the second and third months, and 2% a month after that. |
| Penalty | A penalty equal to 10% of the tax due where it is not paid within the time in a notice of demand (s.10). |
| Late return fee | ₹200 if the return is filed within 30 days of the due date, ₹1,000 otherwise (s.6(3)). |
What paying late costs, in rupees
Interest climbs with the delay; add the 10% penalty and a ₹200 or ₹1,000 late-return fee.
| Paid late by | Interest | Penalty | Total extra |
|---|---|---|---|
| 3 months | ₹106 | ₹250 | ₹356 |
| 12 months | ₹556 | ₹250 | ₹806 |
Maharashtra professional tax payment and PTRC / PTEC registration
Registration and return filing were briefly switched off in March 2026 during a portal migration, with payment by PAN allowed in the meantime (Trade Circular 01T of 2026).
Employers hold a PTRC to deduct for staff; individuals paying for themselves hold a PTEC.
Who is exempt from professional tax in Maharashtra
Two of Maharashtra's exemptions are unusually generous: anyone with a benchmark disability, and separately the parents or guardians of a child with one. All seven Central Armed Police Forces have been exempt since September 2024.
| Who | What the law says | Provision |
|---|---|---|
| Senior citizens | Persons who have completed 65 years of age. | s.27A(f) |
| Persons with disability | Any person with a benchmark disability under s.2(r) of the Rights of Persons with Disabilities Act 2016, holding a disability certificate. | s.27A(c)(i) |
| Parents or guardians of a child with disability | Where the child has a benchmark disability and holds a disability certificate. | s.27A(c)(ii) |
| Armed forces | Members of the Army, Air Force and Navy serving in Maharashtra and drawing pay as such (not Defence Ordnance Factory staff). | s.27A(a) |
| Central Armed Police Forces | Armed members of the CRPF, BSF, CISF, NSG, ITBP, Assam Rifles and Sashastra Seema Bal serving in the State, from 1 September 2024. | s.27A(h), substituted by Maharashtra Act XXXII of 2024 |
| Badli workers in the textile industry | Exempt by name. | s.27A(b) |
Maharashtra professional tax: two worked examples
1. A woman in Nagpur on ₹22,000 a month
Inside the women's nil band. A man on the same ₹22,000 would pay ₹2,500.
2. A man in Mumbai on ₹65,000 a month
The top men's band. Women pay the same above ₹25,000.
| Step | Example 1 | Example 2 |
|---|---|---|
| Gross monthly salary | ₹22,000 | ₹65,000 |
| Slab | Up to ₹25,000 | Above ₹10,000 |
| Deducted | Nothing | ₹200 every month except february; ₹300 february |
| Professional tax for the year | ₹0 | ₹2,500 |
How Maharashtra professional tax shows on your payslip
Expect "Prof. Tax" or "PT". A man on ₹7,501–₹10,000 sees ₹175 every month and no February bump, because ₹300 applies only to the top band. A woman on ₹25,000 or less should see nothing at all.
Maharashtra against its neighbours
At ₹50,000 a month Maharashtra and Karnataka both take ₹2,500 with the same February ₹300; Gujarat takes ₹2,400 and treats men and women alike.
What we could not verify for Maharashtra
Left out rather than guessed. If any of these matters to you, ask your payroll team or the department.
- The due date for monthly returns other than March after the 28 February 2026 amendment — the notification could not be read. Before it, the date was the last day of the month.
- Whether that amendment changed the ₹1,00,000 monthly-or-annual threshold.
- mahagst.gov.in could not be opened directly; figures were read on archived copies of its own pages from February–April 2026.
Maharashtra professional tax: questions people ask
What is the professional tax slab in Maharashtra for female employees?
What is professional tax in Maharashtra for a salary of ₹10,000?
What is the difference between PTRC and PTEC in Maharashtra?
What is the due date for professional tax in Maharashtra in 2026?
Are senior citizens exempt from professional tax in Maharashtra?
How is late professional tax interest calculated in Maharashtra?
Related tools
Sources for the figures on this page
Maharashtra: slab table (as of 2023-04-01)
Rate Schedules under the Profession Tax Act, 1975, "1/4/2023 onwards": men — "(a) do not exceed rupees seven thousand five hundred; Nil. (b) exceed rupees seven thousand five hundred but do not exceed rupees ten thousand; one hundred seventy-five per month. (c) exceed rupees ten thousand; two thousand five hundred per annum ... two hundred per month except for the month of February; three hundred for the month of February"; women — "(a) do not exceed rupees twenty-five thousand; Nil. (b) exceed rupees twenty-five thousand; two thousand five hundred per annum", paid the same way. Read on an archived copy (12 March 2026) of mahagst.gov.in, which could not be reached directly.
View sourceChecked 2026-11-01
Maharashtra: due dates
Maharashtra Profession Tax Rules 1975, Rule 11(3) (₹1,00,000 threshold set by notification PFT-2019/C.R.8/Taxation-3, 6 June 2019); Trade Circular 01T of 2026 dated 13 March 2026: "the due date for filing of returns under the Profession Tax Act for the month of March, as well as for dealers having annual periodicity, has been prescribed as 15th March of every financial year"; Act s.8(2). Archived copies of mahagst.gov.in.
View sourceChecked 2026-11-01
Maharashtra: interest and penalty
Maharashtra Profession Tax Act 1975, s.10 ("a penalty equal to ten per cent. of the amount of tax due"), s.9(2), s.6(3); Rules, Rule 11C-1 ("Delay upto one month — One and a quarter per cent. ... Delay beyond one-month upto three months — One and half per cent. ... Delay more than three months — Two per cent."). Archived copy (20 April 2026) of mahagst.gov.in.
View sourceChecked 2026-11-01
Maharashtra: exemptions
Maharashtra Profession Tax Act 1975, s.27A, as amended by Act XIX of 2023 (disability clause) and Act XXXII of 2024 (CAPF clause, in force 1 September 2024). The consolidated Act "as on 16 July 2025" on the department site still shows the older CAPF clause.
View sourceChecked 2026-11-01
Constitutional ceiling on the total professional tax payable by one person in a State, per year
Constitution of India, Article 276(2), as amended by the Constitution (Sixtieth Amendment) Act, 1988. The Statement of Objects and Reasons records that clause (2) previously capped the tax at "two hundred and fifty rupees per annum" and that it was "accordingly proposed to amend clause (2) of article 276 of the Constitution to increase the ceiling of profession tax from two hundred and fifty rupees per annum to two thousand and five hundred rupees per annum", omitting the then-existing proviso as no longer relevant. The levy itself is imposed by each State under Article 276(1) through its own Act, so the slabs differ by State and no national slab table exists.
View sourceChecked 2026-10-14
Written and reviewed by Deepak Middha, Chartered Accountant (ICAI, India) and founder of LayoffNext.
Founder of LayoffNext. Chartered Accountant and finance educator who builds free tools for people navigating layoffs.