Short answer: in Maharashtra, men pay nil Professional Tax on monthly salary up to ₹7,500, ₹175 a month above ₹7,500 up to ₹10,000, and above ₹10,000 ₹200 a month with ₹300 in February (₹2,500 a year). Women pay nil up to ₹25,000 a month and the same ₹200 / ₹300 above it. The employer deducts it.
Key facts
- Men, salary above ₹10,000 a month: ₹200 a month, ₹300 in February, ₹2,500 a year. As of 31 March 2025 schedule (MahaGST).
- Men, above ₹7,500 up to ₹10,000: ₹175 a month. Up to ₹7,500: nil.
- Women, up to ₹25,000 a month: nil, in force from 1 April 2023; above ₹25,000: ₹200 a month and ₹300 in February.
- Law: the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule I, entry 1, run by the Maharashtra GST Department.
What is the Professional Tax slab in Maharashtra?
Maharashtra has separate slabs for men and women. Men: nil up to ₹7,500, ₹175 a month up to ₹10,000, then ₹2,500 a year. Women: nil up to ₹25,000, then ₹2,500 a year. The ₹2,500 is paid as ₹200 a month and ₹300 in February.
| Monthly salary or wages | Men | Women |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| Above ₹7,500, up to ₹10,000 | ₹175 a month | Nil |
| Above ₹10,000, up to ₹25,000 | ₹200 a month, ₹300 in February | Nil |
| Above ₹25,000 | ₹200 a month, ₹300 in February | ₹200 a month, ₹300 in February |
The schedule's words are "do not exceed" and "exceed". So a man on exactly ₹10,000 a month pays ₹175, and a woman on exactly ₹25,000 a month pays nil. The women's nil limit of ₹25,000 applies from 1 April 2023; from 1 April 2015 to 31 March 2023 it was ₹10,000.
Examples
| Employee | Monthly salary | PT (March to January) | PT (February) | Year |
|---|---|---|---|---|
| Helper (man) | ₹9,000 | ₹175 | ₹175 | ₹2,100 |
| Machine operator (man) | ₹18,000 | ₹200 | ₹300 | ₹2,500 |
| Accounts executive (woman) | ₹24,000 | Nil | Nil | Nil |
| Manager (woman) | ₹45,000 | ₹200 | ₹300 | ₹2,500 |
Why is ₹300 deducted in February?
The top slab is a yearly ₹2,500, paid as ₹200 in eleven months and ₹300 in February. 11 × ₹200 + ₹300 = ₹2,500, which is the most Professional Tax any state may charge one person in a year under Article 276 of the Constitution.
The ₹175 slab for men has no February change, so a man on ₹7,501 to ₹10,000 all year pays ₹2,100.
State-wise PT, applied in every run
AiroHR applies the Professional Tax slabs you set up for each state in CTC Setup to each employee in every payroll run, on gross earnings including overtime, so Maharashtra and Karnataka staff can be paid from the same payroll.
PF, ESI & PT software Request free trialWhat must an employer do for Maharashtra Professional Tax?
An employer with staff working in Maharashtra registers for a PTRC, applies the right slab to each employee every month, deducts the tax from salary and pays it to the state through the MahaGST portal, filing the returns the Act asks for. The business also enrols (PTEC) for its own tax.
PTRC and PTEC
- PTRC (registration certificate): needed by an employer to deduct Professional Tax from employees' salaries and pay it to the government.
- PTEC (enrolment certificate): for the company, firm or professional to pay its own Professional Tax.
Each month
- Close the month's attendance and payroll, so loss of pay and overtime are settled.
- Apply the men's or women's slab to each employee working in Maharashtra and deduct PT.
- Pay the tax and file the return on the MahaGST portal for the period that applies to you. How often you file and the due date depend on your tax liability under the Act: check them on the portal.
- Keep the challans with the payroll register, and reconcile the PT deducted with the PT paid.
Late payment or a missed deduction can bring interest and penalty under the Act, and the employer stays liable for tax it should have deducted.
Common Maharashtra PT mistakes
- Using the men's slab for women. A woman on ₹20,000 a month owes nil, not ₹200.
- Forgetting February. Deducting ₹200 in February leaves each employee on the top slab ₹100 short for the year.
- Applying Maharashtra slabs to staff in other states. PT follows the state where the employee works. For Bengaluru staff, see Professional Tax in Karnataka.
- Missing the ₹175 slab for men on ₹7,501 to ₹10,000, common for helpers and trainees.
Showing PT on the payslip
Professional Tax appears as its own deduction line on the payslip each month, next to PF, ESI and TDS. See the salary slip format guide for a sample layout.
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Related guides
This article is general guidance, not legal or tax advice. Source: Rate Schedules under the Profession Tax Act, 1975, Schedule I, entry 1, as on 31 March 2025, published by the Maharashtra GST Department. Updated 9 November 2026.