Professional Tax in Maharashtra

Q: Does Maharashtra have different PT rates for men and women?

Yes. Men are taxed from ₹7,500/month upward while women are exempt until ₹25,000/month, reflecting a policy difference specific to Maharashtra.

Q: Why is February's PT deduction higher in Maharashtra?

Maharashtra deducts ₹200/month for most of the year but bumps it to ₹300 in February so the total lands exactly on the ₹2,500 annual cap.

Q: What is the composition scheme for PT in Maharashtra?

Self-employed professionals can pay ₹10,000 as a one-time advance to discharge their PT liability for the next 5 years, instead of paying annually.

Q: What's the penalty for late PT registration in Maharashtra?

Maharashtra charges ₹5 per day of delay for late PTRC registration, in addition to any interest on unpaid tax.

Maharashtra levies professional tax under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Here's the full slab table, due dates, registration process, and exemptions.

Updated: 01 August 2026

Maharashtra Professional Tax Slab Rates

Income Range (monthly)	Tax Amount
Men: Up to ₹7,500/month	Nil
Men: ₹7,501 – ₹10,000/month	₹175/month
Men: Above ₹10,000/month	₹200/month (₹300 in February)
Women: Up to ₹25,000/month	Nil
Women: Above ₹25,000/month	₹200/month (₹300 in February)

* Annual maximum: ₹2,500. Rates are set by the Maharashtra government and revised periodically. Always verify against the official state notification before filing.

Applicability, Due Dates & Registration

Governing Act

Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

Due Date

Last day of the month for which salary is paid (monthly PT return via Form III-B)

Registration

Employers register for a PTRC within 30 days of becoming liable, via the Maharashtra GST/MahaVAT department portal. Late registration attracts a penalty of ₹5/day.

Exemptions

Women earning up to ₹25,000/month
Senior citizens above 65 years
Parents/guardians of children with permanent disability
Persons with 40%+ permanent disability
Badli workers in the textile industry

Maharashtra runs a composition scheme where self-employed professionals can pay a lump sum of ₹10,000 in advance to cover PT liability for 5 years.

Mannu Matta

Updated on: 01 August 2026

Frequently Asked Questions: Maharashtra Professional Tax

Does Maharashtra have different PT rates for men and women?

Why is February's PT deduction higher in Maharashtra?

What is the composition scheme for PT in Maharashtra?

What's the penalty for late PT registration in Maharashtra?

Professional Tax in Other States

Karnataka Telangana Tamil Nadu West Bengal Gujarat Delhi (NCT)Uttar Pradesh Haryana

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