Professional Tax in Maharashtra 2026: Slab Rates, Due Dates & Registration
Professional Tax (PT) in Maharashtra is levied under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Employers deduct it monthly from employees' salaries and pay it to the state, subject to the all-India annual ceiling of ₹2,500.
Maharashtra is notable for two things: it exempts women earning up to ₹25,000 a month, and it collects an extra ₹300 in February from those in the top bracket (so the yearly total reaches ₹2,500).
Professional Tax slabs (as of July 2026)
| Monthly salary | Professional Tax / month |
|---|---|
| Up to ₹7,500 (men) | Nil |
| ₹7,501 – ₹10,000 (men) | ₹175 |
| Above ₹10,000 (men) | ₹200 (₹300 in February) |
| Up to ₹25,000 (women) | Nil |
| Above ₹25,000 (women) | ₹200 (₹300 in February) |
- Women are exempt up to ₹25,000/month — one of the most generous thresholds in India.
- An extra ₹300 is deducted in February for the top bracket, making the annual total ₹2,500.
- Employers must hold both a PTEC and PTRC and file returns on the MahaGST portal.
Due dates
PT is deducted monthly and paid to the state. Employers with a PTRC generally file and pay monthly (by the last day of the month) or annually depending on liability; confirm your filing frequency on the MahaGST portal.
Penalties
Late payment attracts interest (typically 1.25% per month) plus a penalty, and late return filing carries a fixed penalty per return. Confirm current rates on the MahaGST portal before filing.
Source: MahaGST portal (mahagst.gov.in) / ClearTax. Verify against the official portal before filing.
Frequently asked questions
What is the professional tax in Maharashtra?
Are women exempt from professional tax in Maharashtra?
Who deducts and pays professional tax?
Is professional tax the same in every state?
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