How Professional Tax works in Maharashtra: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.
| Monthly salary | Tax |
|---|---|
| Up to Rs. 7,500 | Nil |
| Rs. 7,501 to Rs. 10,000 | Rs. 175 a month |
| Above Rs. 10,000 | Rs. 200 a month (Rs. 300 in February) |
| Monthly salary | Tax |
|---|---|
| Up to Rs. 25,000 | Nil |
| Above Rs. 25,000 | Rs. 200 a month (Rs. 300 in February) |
Women drawing monthly salary up to Rs 25,000 fully exempted. Disability exemption realigned to 'person with benchmark disability' (40% or more) under the RPwD Act 2016. Men: nil up to Rs 7,500; Rs 175/month for Rs 7,501-10,000; Rs 2,500/year above Rs 10,000 (Rs 200/month, Rs 300 in February).
Read the full explanationPAN/TAN submission made mandatory for Professional Tax registration.
Read the full explanationNotification PFT-2019/C.R.8/Taxation-3 dated 6 June 2019 amended Rules 11(3) and 28(1): employers whose prior-year PT liability was Rs 1,00,000 or more file monthly; those below file a single annual return by 31 March.
Read the full explanationMaharashtra amends the PT Act each year inside omnibus 'Maharashtra Tax Laws (Levy, Amendment and Validation)' Acts rather than standalone PT amendments. Confirmed: Mah. XVII of 2015 and Mah. 27 of 2015 (s.3 in force 1 April 2015), Mah. 15 of 2016 (validation), and the 2017 Act from L.A. Bill No. XVIII of 2017 amending s.3. The consolidated Act records amendment history through Mah. 19 of 2023.
Read the full explanationSummaries are for guidance only and are not a substitute for the official notification or professional advice.