Professional Tax in Maharashtra
Current PT slabs, a calculator, due dates and registration rules for employers in Maharashtra.
Last reviewed: September 2026 · Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
Monthly deduction
₹200
per month
Tax per month
₹200
Monthly salary: ₹40,000
Annual PT
₹2,500
Max ₹2,500 under Art. 276
- ₹300 is deducted in February instead of ₹200.
- Women earning up to ₹25,000 a month are exempt.
- February deduction is ₹300 so the annual total is ₹2,500.
For estimation only. This calculator applies the rules as we understand them on September 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
Maharashtra PT slabs
| Monthly salary | Professional tax |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 |
Slabs for women employees
| Monthly salary | Professional tax |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 |
- Women earning up to ₹25,000 a month are exempt.
- February deduction is ₹300 so the annual total is ₹2,500.
Due dates
Employers with annual PT liability of ₹50,000 or more pay by the last day of each month; smaller employers pay annually by 31 March.
Registration
Employers obtain a Professional Tax Registration Certificate (PTRC) and individuals/businesses a Professional Tax Enrolment Certificate (PTEC) on the MahaGST portal.
Penalty for non-payment
Interest at 1.25% per month on late payment, plus penalty for late registration and late returns.
Frequently asked questions
What is the professional tax slab in Maharashtra?
Maharashtra charges PT on monthly salary. The highest slab is ₹200 per month for income above ₹10,000.
When is professional tax due in Maharashtra?
Employers with annual PT liability of ₹50,000 or more pay by the last day of each month; smaller employers pay annually by 31 March.
How do employers register for PT in Maharashtra?
Employers obtain a Professional Tax Registration Certificate (PTRC) and individuals/businesses a Professional Tax Enrolment Certificate (PTEC) on the MahaGST portal.
What is the penalty for late PT payment in Maharashtra?
Interest at 1.25% per month on late payment, plus penalty for late registration and late returns.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps professional tax at ₹2,500 per person per year.