Maharashtra professional tax slab rates
Maharashtra levies professional tax under the Maharashtra State Tax on
Professions, Trades, Callings and Employments Act, 1975, and unlike most states, it sets
separate slabs for men and women rather than a single income-based scale.
| Monthly salary (₹) | Professional tax (₹) |
|---|---|
| Men: Up to 7,500 | Nil |
| Men: 7,501 – 10,000 | ₹175/month |
| Men: Above 10,000 | ₹200/month (₹300 in February) |
| Women: Up to 25,000 | Nil |
| Women: Above 25,000 | ₹200/month (₹300 in February) |
Annual maximum: ₹2,500. Rates are for reference only; verify the latest state notification
before publishing.
Who needs to pay professional tax in Maharashtra?
Professional tax applies to anyone earning a salary or wage in Maharashtra through employment, trade, calling or profession, once their income crosses the gender-specific threshold above. Employers are responsible for deducting the tax from eligible employees' salaries and remitting it to the state. Self-employed professionals (doctors, chartered accountants, consultants) register separately for a Certificate of Enrolment (PTEC) and pay directly.
Employer responsibility
Employers handle registration, deduction, deposit and filing on behalf of their
workforce.
- Register for a PTRC where applicable
- Deduct professional tax using the correct gender-based slab
- Deposit the deducted amount by the due date
- File the required monthly or annual returns (Form III-B)
- Maintain records for audit
Due date and filing
Employers whose PT liability in the previous year was ₹50,000 or more file a monthly PTRC return (Form III-B) by the 15th of the following month. Employers below that threshold file annually, also by 15 March. Both deadlines moved earlier this year: an amendment to Rule 11(3) dated 28 February 2026 brought them forward from the old month-end and 31 March cutoffs.
Registration process in Maharashtra
Employers must register for a Professional Tax Registration Certificate (PTRC) within 30 days of becoming liable, through the Maharashtra GST/MahaVAT department portal. Late registration attracts a penalty of ₹5 per day of delay, in addition to any interest on unpaid tax. Maharashtra also runs a composition scheme: self-employed professionals can pay a one-time lump sum of ₹10,000 in advance to cover their PT liability for the next 5 years.
Documents required for registration
- Certificate of incorporation / registration
- PAN of the company
- Address proof of the establishment
- Authorised signatory documents
- Employee details (as required)
- Bank account details
- Any other documents as specified by the state portal
Payroll calculation examples
Because Maharashtra's slab depends on gender as well as salary, the same monthly
pay can produce a different PT deduction depending on who's being paid.
| Example | Monthly salary (₹) | Gender | Professional tax (₹) |
|---|---|---|---|
| Example 1 | 6,800 | Male | Nil |
| Example 2 | 9,000 | Male | ₹175 |
| Example 3 | 35,000 | Male | ₹200 (₹300 in Feb) |
| Example 4 | 22,000 | Female | Nil |
| Example 5 | 40,000 | Female | ₹200 (₹300 in Feb) |
Common payroll mistakes to avoid
The mistakes below are specific to how Maharashtra's gender-based slab and
February adjustment trip up payroll teams.
- Applying a single, gender-neutral slab instead of Maharashtra's separate thresholds for men and women
- Deducting a flat ₹200 every month and skipping the ₹300 February top-up
- Missing the new Form III-B due date (15th of the month) after the February 2026 amendment
- Applying the Maharashtra slab to employees who actually work out of another state
- Missing a slab change after a mid-year salary revision pushes someone past a threshold
Let HONO apply Maharashtra professional tax in every payroll run
HONO applies state specific payroll rules, including gender-based professional tax slabs and the February top-up, based on employee location and payroll configuration.