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MH PT Guide 2025-26 Verified

Professional Tax in Maharashtra 2025-26

Maharashtra professional tax slabs, the women exemption up to Rs.25,000, the Rs.300 February deduction, due dates, and employer compliance steps for HR and payroll teams.

Source: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Verify the current slab on mahagst.gov.in before payroll lock.

Maharashtra PT at a Glance

Rs.200

Top rate

per month

Rs.300

Feb month

one-time

Rs.2,500

Annual max

per year

Monthly

Cadence

PTRC

Quick Read

Maharashtra levies professional tax under the 1975 Act. The top rate is Rs.200 per month, with Rs.300 in February to total Rs.2,500 per year. Women earning up to Rs.25,000 per month are exempt. Employers deduct PT each pay run and remit through the PTRC, while paying their own Rs.2,500 PTEC by 30 June.

Maximum professional tax in Maharashtra is Rs.2,500 a year

Most salaried employees in Mumbai, Pune, Nagpur, and across Maharashtra pay Rs.200 per month and Rs.300 in February. Women up to Rs.25,000 monthly salary pay nil. The annual figure can never exceed Rs.2,500 under Article 276 of the Constitution.

Slab Rates

Maharashtra Professional Tax Slabs 2025-26

Maharashtra applies separate slabs for men and women. PT is based on gross monthly salary.

For Men

Monthly Salary PT
Up to Rs.7,500 Nil
Rs.7,501 to Rs.10,000 Rs.175 / month
Above Rs.10,000 Rs.200 / month (Rs.300 in February)

For Women

Monthly Salary PT
Up to Rs.25,000 Nil
Above Rs.25,000 Rs.200 / month (Rs.300 in February)

PT is based on gross monthly salary including allowances. The Rs.300 February deduction applies only to employees in the Rs.200 slab. Confirm the current slab on mahagst.gov.in before payroll lock.

Compliance Checklist

Maharashtra PT Compliance, Step by Step

1

Obtain PTEC and PTRC

Register on mahagst.gov.in. The employer obtains a PTEC (Profession Tax Enrolment Certificate) for its own liability and a PTRC (Profession Tax Registration Certificate) to deduct PT from employee salaries.

2

Deduct PT each pay run

Deduct PT from gross monthly salary using the men or women slab. Apply the women exemption up to Rs.25,000. Add the Rs.300 deduction in February for employees in the Rs.200 slab.

3

Remit PTRC dues

If annual PTRC liability is Rs.1,00,000 or more, remit monthly by the last day of the following month. Below that, file and pay annually by 31 March. Pay online on the GST portal.

4

Pay PTEC by 30 June

Pay the employer's own profession tax of Rs.2,500 under PTEC by 30 June each year. This is separate from the PT deducted from employees.

5

File PT returns

File PTRC returns monthly or annually as applicable, reconciling PT deducted with remittances. Keep month-wise records of salary, PT deducted, and challans.

6

Maintain records

Keep registers of employees, gross salary, PT deducted, and payment challans for inspection by the Maharashtra GST Department.

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Professional Tax in Other States

KA Karnataka GJ Gujarat TG Telangana WB West Bengal TN Tamil Nadu MP Madhya Pradesh

See all state professional tax rates

FAQ

Maharashtra Professional Tax FAQ

What is the professional tax rate in Maharashtra for 2025-26?
Maharashtra charges a maximum of Rs.200 per month, with Rs.300 deducted in February to total Rs.2,500 per year. Men earning up to Rs.7,500 pay nil, and Rs.175 between Rs.7,501 and Rs.10,000. Women earning up to Rs.25,000 per month are fully exempt.
Are women exempt from professional tax in Maharashtra?
Yes. Women earning a monthly salary up to Rs.25,000 are exempt from professional tax in Maharashtra. Above Rs.25,000, the standard Rs.200 per month (Rs.300 in February) applies, capped at Rs.2,500 per year.
Why is Rs.300 deducted in February in Maharashtra?
The annual professional tax cap is Rs.2,500. To reach it, Maharashtra deducts Rs.200 for eleven months and Rs.300 in February. This adds up to Rs.2,500 across the financial year for eligible employees.
What is the due date for professional tax payment in Maharashtra?
Employers registered under PTRC remit monthly by the last day of the following month if annual PT liability is Rs.1,00,000 or more, otherwise annually by 31 March. The employer's own PTEC liability of Rs.2,500 is paid by 30 June each year.
Is professional tax in Maharashtra deductible from income tax?
Yes. Professional tax paid is allowed as a deduction under Section 16(iii) of the Income Tax Act 1961. The amount is deducted from gross salary before computing taxable income and appears in Form 16 Part B.
How does factoHR India handle Maharashtra professional tax?
factoHR India applies the Maharashtra slab automatically, including the women exemption up to Rs.25,000 and the Rs.300 February deduction, deducts PT each pay run, and generates PTRC and PTEC remittance and return reports.

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If you employ staff in Maharashtra, the same workforce is also covered by minimum wage rates in Maharashtra, working-hour and overtime rules in Maharashtra, Labour Welfare Fund rates in Maharashtra, and the public holiday calendar for Maharashtra. Keep every Maharashtra statutory obligation aligned across your payroll.