Professional tax · FY 2026-27
Professional tax in Maharashtra
The slabs for salaried employees in Maharashtra, when the employer pays, and a calculator. For companies in Mumbai and Pune and across the state.
Slabs
Based on monthly gross salary.
| Monthly gross salary | Professional tax |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 to ₹10,000 | ₹175 a month |
| Above ₹10,000 | ₹200 a month (₹300 in February) |
| Women earning up to ₹25,000 | Nil |
Exempt: senior citizens over 65, people with permanent disability, parents of a disabled child, and women earning up to ₹25,000 a month.
When the employer pays: By the 15th of the following month for employers who pay monthly (yearly liability of ₹1 lakh or more); others file once a year by 15 March. These dates apply from the 2026 amendment rules.
Calculator
Professional tax in Maharashtra
₹2,500 a year
₹200 a month, and ₹300 in February.
Let payroll work it out every month
Vijaya Rise deducts professional tax for each employee by their state, along with PF, ESI and TDS, and reminds you before every due date. Free for up to 10 employees.
Free for up to 10 employees · No card needed
Common questions
Who has to pay professional tax in Maharashtra?
Salaried employees working in Maharashtra whose salary is above the nil slab. The employer deducts it from salary and pays it to the state.
What is the maximum professional tax in Maharashtra?
The Constitution caps professional tax at ₹2,500 a year per person, so no state can charge more than that.
When does the employer pay professional tax in Maharashtra?
By the 15th of the following month for employers who pay monthly (yearly liability of ₹1 lakh or more); others file once a year by 15 March. These dates apply from the 2026 amendment rules.
Is professional tax deductible from income tax?
Yes, in the old tax regime the professional tax paid is deducted from salary income. The new tax regime does not allow it.
Does the employer need to register?
Yes. Employers with staff in Maharashtra register with the state for professional tax (and in many states the business itself pays an annual amount). Register before the first salary that attracts PT.
Rates as used in Vijaya Rise payroll, re-checked against state notifications on 25 October 2026. States revise these from time to time: confirm with your CA or the state commercial tax department before filing.