Maharashtra · tax year 2026-27 · in force 1 Apr 2023
Professional tax in Maharashtra (2026-27): slabs for men and women
Men pay ₹175 a month from ₹7,501 and ₹200 above ₹10,000; women up to ₹25,000 a month pay nil and ₹200 above it. The top slab pays ₹300 in February, so the year reaches ₹2,500.
Professional tax calculator
₹300 in February
- A month
- ₹200
- In February
- ₹300
- For the year
- ₹2,500
because ₹40,000 is in the “Above ₹10,000” slab: ₹200 a month and ₹300 in February, so the year reaches the ₹2,500 cap (Article 276(2)).
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule entry 1 (salary and wage earners) · in force 1 Apr 2023
Another state? Use the professional tax calculator for all of them.
No. 01
Slabs
What is the professional tax slab in Maharashtra?
| Monthly salary · men | PT a month | In February |
|---|---|---|
| Up to ₹7,500 | nil | nil |
| ₹7,501–₹10,000 | ₹175 | ₹175 |
| Above ₹10,000 | ₹200 | ₹300 |
Up to ₹7,500
- PT a month
- nil
- In February
- nil
₹7,501–₹10,000
- PT a month
- ₹175
- In February
- ₹175
Above ₹10,000
- PT a month
- ₹200
- In February
- ₹300
| Monthly salary · women | PT a month | In February |
|---|---|---|
| Up to ₹25,000 | nil | nil |
| Above ₹25,000 | ₹200 | ₹300 |
Up to ₹25,000
- PT a month
- nil
- In February
- nil
Above ₹25,000
- PT a month
- ₹200
- In February
- ₹300
The calculator shows a “Woman employee” checkbox: women up to ₹25,000 a month pay nil.
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, as amended in 2023 · in force 1 Apr 2023
No. 02
Who pays
Who deducts PT in Maharashtra, and who registers?
The employer deducts it from salary before paying it, holds a registration to do so and pays the state; a business, a professional or a trader can also owe PT in its own right (enrolment).
The other state deduction on the payslip: labour welfare fund in Maharashtra, on the LWF calculator.
All states, A to Z: professional tax slabs by state. Other state pages: professional tax in Karnataka · professional tax in West Bengal · professional tax in Telangana · professional tax in Tamil Nadu · professional tax in Gujarat.
No. 03
Questions
Questions about professional tax in Maharashtra
Do women pay professional tax in Maharashtra?
Only above ₹25,000 a month: women up to ₹25,000 pay nil, from 1 Apr 2023; above it, ₹200 a month and ₹300 in February.
Why is PT ₹300 in February in Maharashtra?
So the year reaches ₹2,500, the cap in Article 276(2): ₹200 × 11 + ₹300.
What is PT on ₹7,501 to ₹10,000 in Maharashtra?
₹175 a month for men, with no February change; women at this salary pay nil.
How much professional tax is deducted in Maharashtra in a year?
₹2,500 at the top slab, ₹2,100 on the ₹175 slab, and nil below it.
Who pays professional tax in Maharashtra?
The employer deducts it from salary before paying it, holds a registration to do so and pays the state; a business, a professional or a trader can also owe PT in its own right (enrolment).
- Men’s slab
- Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule entry 1 (salary and wage earners)
- Women’s slab
- Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule entry 1, as amended by the Maharashtra Profession Tax (Amendment) Act, 2023 (in force 1 Apr 2023)
- February amount
- Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule entry 1 (salary and wage earners)
Checked by the LekhaHR team, reviewed 19 Oct 2026.
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