Guide · State compliance
Professional tax in Maharashtra — salary slabs, the women's threshold and the February rule
In Maharashtra, salaried men pay no professional tax up to ₹7,500 a month, ₹175 a month between ₹7,500 and ₹10,000, and ₹200 a month above ₹10,000 — with ₹300 deducted in February so the annual total is ₹2,500. Women pay nothing up to ₹25,000 a month and the same ₹200/₹300 above it.
Automate PT in payroll · All resources
Current slabs for salaried employees
The Act also exempts certain persons — for example individuals aged 65 or more, persons with a qualifying disability, and parents of children with a qualifying disability. Check the exemption conditions before applying them in payroll.
| Monthly salary | Men | Women |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501 – ₹10,000 | ₹175 per month | Nil |
| ₹10,001 – ₹25,000 | ₹200 per month; ₹300 in February | Nil |
| Above ₹25,000 | ₹200 per month; ₹300 in February | ₹200 per month; ₹300 in February |
Why February is ₹300
The Constitution caps professional tax at ₹2,500 per person per year. Eleven months at ₹200 is ₹2,200, so the twelfth deduction — taken in February — is ₹300 to make up the ₹2,500 total.
How payroll should apply it
- Apply the slab on the employee's salary for that month, so a month with heavy loss-of-pay can fall into a lower slab.
- Apply the women's ₹25,000 threshold based on the employee's recorded gender.
- Apply Maharashtra PT to employees working in Maharashtra, even if the company is registered elsewhere; employees in other states follow their state's PT law — some states levy none.
- The employer deducts and pays PT under its Profession Tax Registration Certificate (PTRC) and files returns on the schedule that applies to its liability.
PTRC and PTEC — two different registrations
Maharashtra uses two registrations that are often confused. A Profession Tax Registration Certificate (PTRC) is held by an employer that deducts professional tax from employees' salaries and pays it to the state. A Profession Tax Enrolment Certificate (PTEC) covers the tax the business, its directors or partners pay on their own account — generally ₹2,500 a year.
An employer with salaried staff in Maharashtra usually needs both: PTEC for the entity's own liability and PTRC for the amounts deducted from employees. Return frequency under PTRC depends on the size of the annual liability, so check the schedule that applies to you on the department's portal.
If you have employees in several states, each state's law applies to the employees working there. Karnataka, Tamil Nadu, West Bengal and others have their own slabs and due dates, and some states and union territories levy no professional tax at all — so a single national PT rate in payroll will usually be wrong.
Worked example
| Month | Salary | PT (man) | PT (woman) |
|---|---|---|---|
| January | ₹18,000 | ₹200 | Nil |
| February | ₹18,000 | ₹300 | Nil |
| March | ₹9,000 (LOP month) | ₹175 | Nil |
In JobMyIndia
JobMyIndia payroll holds professional tax slabs for the states that levy it — including states with half-yearly slabs and the Maharashtra February rule — and applies them per employee based on work location and gender. State entries not yet confirmed against the latest state notification are flagged for review.
Frequently asked questions
Do women earning ₹20,000 a month pay professional tax in Maharashtra?
No. Since 1 April 2023 women pay no professional tax in Maharashtra on monthly salary up to ₹25,000.
Is professional tax deductible for income tax?
Under the old tax regime professional tax paid is deductible from salary income. Check the current treatment under the regime the employee has chosen.