In Maharashtra the employer deducts professional tax every month: nil for men earning up to ₹7,500 and women earning up to ₹25,000, ₹175 for men earning ₹7,501 to ₹10,000, and ₹200 a month with ₹300 in February (₹2,500 a year) above those limits. The employer holds a PTRC (certificate of registration) and pays and files under it; the business itself pays its own PT under a PTEC (certificate of enrolment).
Professional tax slabs in Maharashtra
Professional tax in Maharashtra is levied under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. It is charged on monthly salary and deducted every month. The rates below are Schedule I, Entry 1, in force from 1 April 2023 (the schedule on mahagst.gov.in, updated to 31 March 2025), as published on the official source listed at the end of this page (checked 21 October 2026). Article 276 of the Constitution caps professional tax at ₹2,500 a year per person.
| Who | Monthly salary | Professional tax |
|---|---|---|
| Men | Up to ₹7,500 | Nil |
| Men | ₹7,501 to ₹10,000 | ₹175 a month |
| Men | Above ₹10,000 | ₹200 a month, ₹300 in February (₹2,500 a year) |
| Women | Up to ₹25,000 | Nil |
| Women | Above ₹25,000 | ₹200 a month, ₹300 in February (₹2,500 a year) |
From 1 April 2015 to 31 March 2023 women were exempt only up to ₹10,000 a month. Payslips for women earning ₹10,001 to ₹25,000 should now show nil PT.
Who deducts it and registration
Section 4 of the Act makes the employer liable to deduct the tax from salary and pay it to the State. Section 5 requires every employer to obtain a certificate of registration (PTRC), and every person liable on their own account (the company, partners, professionals) to obtain a certificate of enrolment (PTEC), within 30 days of becoming liable.
The employee does not pay separately when the employer deducts: the deduction on the payslip is the employee's tax, and the employer is liable if it fails to deduct or pay.
Exemptions
- Persons with a benchmark disability under the Rights of Persons with Disabilities Act, 2016, and parents or guardians of a child with such a disability (section 27A)
- Persons who have completed 65 years of age
- Members of the armed forces, and the armed members of the CRPF and BSF; Maharashtra Act XXXII of 2024 added the Central Armed Police Forces
Due dates and payment
- Annual-periodicity employers, and the March monthly return, are due by 15 March of the financial year, after Rule 11(3) was amended by the notification of 28 February 2026 (it was 31 March). Trade Circular 01T of 2026 restates this.
- Trade Circular 2T of 2026 (17 April 2026) allowed the March 2026 monthly return and the 2025-26 annual return to be filed by 30 April 2026 without late fee, as a one-time relief.
- Your return periodicity (monthly or annual) depends on last year's liability; MahaGST publishes the PTRC periodicity list for 2026-27 on its home page.
Keep the challan or payment receipt for each period and reconcile it with the payroll register: a mismatch between what payslips show and what was paid is the most common finding when the department checks an employer.
Penalties and interest
From the Act and Rules as published on the official site:
- Late return: ₹200 if filed within 30 days of the due date, ₹1,000 after that (section 6(3)).
- Late payment by an employer: interest at the prescribed rate for each month or part of a month (section 9(2)).
- Failure to enrol: interest of 1.25% a month (section 9(3A)).
- Non-payment after a demand notice: penalty of 10% of the tax due (section 10).
Worked example: Maharashtra
A Pune distributor pays three staff in 2026-27: Rahul (₹9,000 a month), Priya (₹22,000) and Sameer (₹35,000).
| Employee | Monthly salary | PT April to January, March | PT February | Year |
|---|---|---|---|---|
| Rahul (man) | ₹9,000 | ₹175 | ₹175 | ₹2,100 |
| Priya (woman) | ₹22,000 | Nil | Nil | Nil |
| Sameer (man) | ₹35,000 | ₹200 | ₹300 | ₹2,500 |
The employer deducts ₹375 a month (₹475 in February) and pays it under its PTRC. If Priya's salary rises to ₹26,000 from October, PT of ₹200 starts that month and ₹300 is deducted in February.
Getting PT right on every payslip
- Use the gross salary for the month to pick the slab, and recheck after every raise or arrears payment.
- Register in each state where you employ people: PT follows the place of work, not the head office.
- Show PT as a separate deduction on the payslip, next to PF, ESI and TDS.
- Under the new income-tax regime PT is not deductible from salary income; under the old regime it is.
Check take-home pay with the salary calculator, the employer and employee shares with the PF calculator and ESI calculator, and show every deduction clearly using the salary slip format. FundRaksha HR calculates professional tax with PF, ESI and TDS on each payroll run and produces the PT, PF ECR and ESI files, so the deduction on the payslip and the amount paid agree. Compare all states on the professional tax slabs by state page.
Sources
- www.mahagst.gov.in/public/uploads/menufiles/PT%20Rate%20Schedule%20updated%20upto%2031.03.
- www.mahagst.gov.in/en/profession-tax-and-other-rate-schedule
- www.mahagst.gov.in/public/uploads/mvatservices/1760346808Maharashtra%20Profession%20Tax%20
- www.mahagst.gov.in/public/uploads/mvatservices/1772710759_PT%20Notification%2028.2.2026.pd
- www.mahagst.gov.in/en/profession-tax-and-allied-acts-trade-circulars
- www.mahagst.gov.in/public/uploads/mvatservices/1776440223_Trade%20Circular%202T%20of%20202
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.