Professional Tax Slab in Maharashtra: FY 2026-27
The Professional Tax Slab in Maharashtra for FY 2026-27 explains the professional tax payable by eligible salaried employees, self-employed professionals, traders, businesses and other persons covered under Maharashtra law. Professional tax in Maharashtra is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, together with the applicable rules, rate schedules, amendments and government notifications.
Maharashtra has different professional tax provisions for salary and wage earners, employers, professionals, contractors, dealers, companies and other specified categories. For employees, the monthly salary or wage amount and the applicable provision determine the tax payable. The schedule provides different thresholds for men and women.
This guide explains the published Maharashtra professional tax rates for FY 2026-27, salary-based slabs, examples, professional tax for businesses and self-employed persons, PTEC and PTRC registration, online payment and compliance requirements.
Rate schedule note: The salary rates below reflect the published Schedule I provisions effective from 1 April 2023. The Maharashtra GST Department publishes rate schedules, notifications and circulars on its official website. Always check the latest applicable schedule and departmental instructions before making a payment or filing a return.
Maharashtra Professional Tax Slab for FY 2026-27
Under the published salary and wage schedule, professional tax is determined by the employee's monthly salary or wages. The rates differ for men and women.
Professional Tax Slab for Men in Maharashtra
| Monthly Salary or Wages | Professional Tax | Annual Total |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| Above ₹7,500 up to ₹10,000 | ₹175 per month | ₹2,100 per year |
| Above ₹10,000 | ₹200 per month, except ₹300 in February | ₹2,500 per year |
Professional Tax Slab for Women in Maharashtra
| Monthly Salary or Wages | Professional Tax | Annual Total |
|---|---|---|
| Up to ₹25,000 | Nil | Nil |
| Above ₹25,000 | ₹200 per month, except ₹300 in February | ₹2,500 per year |
Important: The above tables cover the published salary and wage categories. Other statutory entries may apply to a person who also falls within a separate professional or business category. Check the applicable law and current departmental instructions for the particular circumstances.
How to Calculate Professional Tax in Maharashtra
For a salaried employee, the general calculation process is:
- Identify the employee's monthly salary or wages for the applicable period.
- Determine which salary slab applies under the Maharashtra schedule.
- Apply the relevant provision for men or women.
- For the highest salary category, account for the higher deduction of ₹300 in February.
- Check the employer's registration, payment and return requirements under the current rules.
Professional Tax Calculation Examples
Example 1: A male employee earning ₹7,000 per month
| Monthly salary | ₹7,000 |
| Applicable slab | Up to ₹7,500 |
| Monthly professional tax | Nil |
| Annual professional tax | Nil |
Example 2: A male employee earning ₹9,000 per month
| Monthly salary | ₹9,000 |
| Applicable slab | Above ₹7,500 up to ₹10,000 |
| Monthly professional tax | ₹175 |
| Annual professional tax | ₹2,100 |
Example 3: A male employee earning ₹15,000 per month
| Monthly salary | ₹15,000 |
| Applicable slab | Above ₹10,000 |
| Professional tax for 11 months | ₹200 × 11 = ₹2,200 |
| Professional tax for February | ₹300 |
| Annual professional tax | ₹2,500 |
Example 4: A female employee earning ₹20,000 per month
| Monthly salary | ₹20,000 |
| Applicable slab | Up to ₹25,000 |
| Monthly professional tax | Nil |
| Annual professional tax | Nil |
Example 5: A female employee earning ₹30,000 per month
| Monthly salary | ₹30,000 |
| Applicable slab | Above ₹25,000 |
| Professional tax for 11 months | ₹200 × 11 = ₹2,200 |
| Professional tax for February | ₹300 |
| Annual professional tax | ₹2,500 |
These examples illustrate the published employee salary schedule. The employer should verify the applicable period, employee category and latest official instructions before deducting tax.
Professional Tax for Self-Employed Persons in Maharashtra
Professional tax in Maharashtra is not limited to salaried employees. The Schedule I to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, lists several categories of persons who may be liable to pay tax under the applicable entry.
Depending on the statutory category, professional tax may apply to:
- Legal practitioners, solicitors and notaries.
- Medical practitioners, medical consultants and dentists.
- Technical and professional consultants, including architects and engineers.
- Tax consultants, chartered accountants, actuaries and management consultants.
- Specified insurance agents, surveyors and loss assessors.
- Commission agents, brokers and specified contractors.
- Building contractors, estate agents and certain other listed professionals.
- Specified self-employed persons in entertainment, theatre, television, modelling and advertising.
- Companies, limited liability partnerships, partners of firms and other specified business categories.
The rate depends on the applicable schedule entry and any relevant conditions. A self-employed person should not automatically use the employee salary slab to calculate professional tax.
Professional Tax Rates for Other Professionals and Businesses
The published Maharashtra rate schedule contains separate annual rates for a range of professions, trades, callings and business categories. The following table provides examples of categories and their published rates. It is not an exhaustive list of all entries or exemptions.
| Category Listed in the Schedule | Published Rate |
|---|---|
| Specified legal, medical, technical and professional consultants with the required professional standing | ₹2,500 per year |
| Specified insurance agents, surveyors and loss assessors | ₹2,500 per year |
| Specified commission agents, brokers and contractors | ₹2,500 per year |
| Building contractors and certain estate agents, brokers or plumbers covered by the relevant entry | ₹2,500 per year |
| Specified company directors | ₹2,500 per year |
| Specified self-employed persons in the motion picture, theatre, orchestra, television, modelling or advertising industries | ₹2,500 per year for listed senior categories; ₹1,000 per year for specified junior categories |
| Specified occupiers of factories | ₹2,500 per year, subject to the applicable schedule entry |
| Specified owners or operators of coaching classes, beauty parlours, health centres and other listed establishments | ₹2,500 per year, where the relevant entry applies |
| Specified owners or lessees of petrol or diesel pumps, service stations, garages and automobile workshops | ₹2,500 per year, where the relevant entry applies |
| Banking companies and companies registered under the Companies Act and covered by the relevant entry | ₹2,500 per year |
| Limited liability partnerships and partners of firms covered by the applicable entries | ₹2,500 per year, subject to the relevant entry |
Note: This is a simplified category summary. Certain entries contain conditions relating to professional standing, business activity, employee numbers, registration or other criteria. Read the official rate schedule before deciding whether a particular person or business is liable.
Professional Tax for Employers in Maharashtra
Employers who are liable under the Maharashtra Professional Tax Act may need to register under the applicable employer provisions, deduct professional tax from employees' salaries or wages, pay the deducted tax and file returns according to the rules.
Employer compliance generally involves:
- Identifying employees covered by the professional tax provisions.
- Applying the appropriate salary slab and any applicable exemption.
- Deducting the correct amount from salary or wages.
- Obtaining the required Professional Tax Registration Certificate (PTRC), where applicable.
- Depositing the tax within the applicable due date.
- Filing the required professional tax returns.
- Maintaining salary records, deduction details, challans and return acknowledgements.
Employers should consult the current Maharashtra Profession Tax Rules, applicable notifications and the department's return-filing instructions to determine the relevant filing period and due dates.
Difference Between PTEC and PTRC in Maharashtra
Maharashtra uses two important professional tax registration terms: PTEC and PTRC. The registration required depends on the person's or organisation's role under the law.
| Registration | General Purpose |
|---|---|
| PTEC — Professional Tax Enrolment Certificate | Generally relates to enrolment and payment obligations of persons or entities liable to pay professional tax under the applicable schedule. |
| PTRC — Professional Tax Registration Certificate | Generally relates to employers responsible for deducting professional tax from covered employees and depositing it with the department. |
Whether PTEC, PTRC or both are required depends on the taxpayer's activities and statutory position. Use the official department portal to check the registration category and current instructions.
How to Register for Professional Tax in Maharashtra
Professional tax registration and enrolment services are provided through the Maharashtra Goods and Services Tax Department's official portal.
- Visit the official Maharashtra GST Department website.
- Open the Professional Tax section and locate the registration or enrolment service.
- Determine whether PTEC, PTRC or another service applies to your circumstances.
- Review the current application requirements and supporting documents.
- Enter the requested personal, business, employer or employee information.
- Submit the application using the available official procedure.
- Save the application acknowledgement and registration or enrolment details.
Document requirements and application procedures can differ depending on the registration category. Check the latest official instructions before submitting an application.
How to Pay Professional Tax Online in Maharashtra
Eligible taxpayers and employers can use the Maharashtra GST Department's online facilities for professional tax services. The exact steps depend on the account, registration type and services currently available on the portal.
- Open the official Maharashtra GST Department portal.
- Navigate to the Professional Tax services section.
- Log in using the relevant credentials or complete the required registration process.
- Select the appropriate PTEC or PTRC service, as applicable.
- Check the amount payable and the relevant tax period.
- Follow the official online payment instructions.
- Download or save the payment receipt or challan.
- File the applicable return and retain the acknowledgement, where required.
Official portal: Maharashtra Goods and Services Tax Department
Payment frequency, return filing requirements and deadlines may differ according to the applicable rules, taxpayer category and any department notifications. Do not assume that the same due date applies to every taxpayer.
Professional Tax Exemptions in Maharashtra
The salary schedule provides a nil-tax threshold for specified salary and wage earners. Under the published provisions, men earning up to ₹7,500 per month and women earning up to ₹25,000 per month fall within the respective nil-tax salary categories.
These salary thresholds should not be treated as general exemptions for all professionals, business owners, employers or entities. Other categories are governed by their respective schedule entries and any applicable statutory exemptions.
The Maharashtra Professional Tax Act also contains provisions for exemptions for specified classes of persons, subject to the law and relevant government notifications. For example, the Act has been amended to address exemption provisions for specified members of the Central Armed Police Forces, subject to the applicable conditions and commencement notification.
Before claiming an exemption, check:
- Whether the salary or wage amount falls within the relevant nil-tax category.
- Whether another professional or business schedule entry applies.
- Whether a statutory exemption or government notification covers the taxpayer.
- Whether registration or return filing is still required.
- Whether a later amendment or notification changes the applicable conditions.
What Is the Maximum Professional Tax in Maharashtra?
For employees in the highest salary category under the published schedule, the maximum professional tax is ₹2,500 per year. The annual amount is generally collected as ₹200 per month, except for ₹300 in February.
Several other categories of professionals and businesses also have published annual rates of ₹2,500, although some entries prescribe different amounts or conditions. The correct amount must be determined using the relevant schedule entry.
Maharashtra Professional Tax Act and Rules
The principal legislation is the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. The related rules are known as the Maharashtra Profession Tax Rules, 1975.
The Act and Rules address the levy and collection of professional tax, employer deductions, registration and enrolment, returns, payments, assessments, exemptions, penalties and other compliance requirements. Schedule I lists different categories of persons and their applicable tax rates.
For legal interpretation, current rates, amendments and procedural requirements, refer to the official legislation and department publications rather than relying only on summaries.
Frequently Asked Questions About Maharashtra Professional Tax
1. What is the professional tax slab in Maharashtra for FY 2026-27?
For men, the published employee salary schedule provides Nil tax up to ₹7,500 per month, ₹175 per month above ₹7,500 up to ₹10,000, and ₹2,500 per year above ₹10,000. For women, the published schedule provides Nil tax up to ₹25,000 per month and ₹2,500 per year above ₹25,000.
2. Is professional tax applicable to a man earning ₹7,000 per month?
Under the published employee salary schedule, a man earning up to ₹7,500 per month falls within the nil-tax category.
3. How much professional tax is payable on a monthly salary of ₹9,000?
For a male employee covered by the relevant salary entry, the published rate for monthly salary above ₹7,500 up to ₹10,000 is ₹175 per month, or ₹2,100 over 12 months.
4. What is the professional tax for a male employee earning ₹15,000 per month?
Under the published salary schedule, the annual amount is ₹2,500: ₹200 per month except in February, when the deduction is ₹300.
5. Do women pay professional tax in Maharashtra?
The published salary schedule provides Nil professional tax for women earning up to ₹25,000 per month. Women earning above ₹25,000 per month fall within the ₹2,500 annual category, subject to the applicable law and current instructions.
6. What is PTEC in Maharashtra?
PTEC stands for Professional Tax Enrolment Certificate. It generally applies to persons or entities that must enrol and pay professional tax under the relevant provisions.
7. What is PTRC in Maharashtra?
PTRC stands for Professional Tax Registration Certificate. It generally applies to employers responsible for deducting professional tax from covered employees and depositing it with the department.
8. Is professional tax applicable to self-employed professionals?
Yes, specified self-employed professionals may be covered by separate entries in Schedule I. The applicable rate depends on the professional category and the relevant statutory conditions.
9. How can I pay professional tax online in Maharashtra?
Visit the official Maharashtra GST Department portal, open the Professional Tax section and follow the current payment process for your registration category. Save the challan or receipt.
10. Where can I check the official Maharashtra professional tax rates?
Consult the Maharashtra GST Department's official rate schedule page, the Maharashtra Professional Tax Act and the applicable Rules and notifications.
Official Sources for Maharashtra Professional Tax
For the latest rates, registration requirements, online payment instructions, exemptions and statutory information, consult these official resources:
- Maharashtra GST Department: Official website
- Professional Tax Rate Schedules: View the published rate schedules
- Professional Tax Acts and Rules: View Acts and Rules
- Professional Tax Notifications: View notifications
- Professional Tax Trade Circulars: View circulars
- Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975: Maharashtra Law and Judiciary Department — Act list
Contact Email: info@taxfra.com
Disclaimer: This article provides general information about professional tax in Maharashtra for FY 2026-27. The rates summarised here are based on the published Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, and Schedule I. Liability depends on the relevant statutory category, current law, applicable exemptions and government notifications. Registration, payment and return-filing requirements may change. Verify the latest official rate schedule, Rules and departmental instructions before making compliance decisions. This article is an independent informational resource and is not an official government publication or legal advice.
