Professional Tax in Maharashtra 2026: Slabs & Rates

Professional tax in Maharashtra is deducted by employers from monthly salaries under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Here are the current slabs, the yearly maximum and what employers need to know.

Maharashtra professional tax slabs

Tax is worked out on monthly salary or wages, and deducted every month.

Maharashtra professional tax for men
Monthly salary for men	Professional tax per month
Up to ₹7,500	Nil
More than ₹7,500, up to ₹10,000	₹175
More than ₹10,000	₹200 (₹300 in February)

Maharashtra professional tax for women
Monthly salary for women	Professional tax per month
Up to ₹25,000	Nil
More than ₹25,000	₹200 (₹300 in February)

Maximum per year: ₹2,500. The Constitution caps professional tax at ₹2,500 a year for any one person.

What employers need to know

Women earning up to ₹25,000 a month pay no professional tax; the men’s nil slab ends at ₹7,500.
The top slab is ₹200 a month for eleven months and ₹300 in February, making ₹2,500 a year.
Employers hold a PT registration certificate (PTRC) to deduct and pay tax for employees, and a PT enrolment certificate (PTEC) for the business itself.
Monthly returns are due by the 15th of the following month and the annual return by 15 March, under the PT (Amendment) Rules notified on 28 February 2026.
The slabs have applied since 1 April 2023 (Maharashtra Act XIX of 2023).

Who is exempt

People with a benchmark disability, and parents or guardians of a child with a benchmark disability, with a certificate (from 1 April 2023).
Members of the CRPF, BSF, CISF, NSG, ITBP, Assam Rifles and SSB serving in the state (from 1 September 2024).

How HivePayroll handles Maharashtra professional tax

Set a work location’s professional-tax state to Maharashtra and HivePayroll applies these slabs to every employee based there, deducts the tax in each monthly payroll run, shows it on the payslip and builds the PT return from the same numbers.

Each work location carries the state whose professional tax applies (demo company, fictional data).

Professional tax appears as a statutory deduction on the payslip. Example shown: a Maharashtra employee (demo company).

HivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses. See pricing or book a free demo.

Sources

Checked against these sources on 26 September 2026. State governments revise these rates from time to time; confirm on the official site before filing.