Professional Tax in Maharashtra
Maharashtra runs a three-tier monthly slab, with a February top-up that makes the annual total land exactly on the ₹2,500 constitutional cap — and a separate, more generous exemption for women that most calculators quietly ignore.
Professional Tax Calculator
Enter your own salary to see your exact monthly and annual professional tax.
The short answer
For men: nil up to ₹7,500/month, ₹175/month from ₹7,501–₹10,000, and ₹200/month above ₹10,000 (₹300 in February) — totalling exactly ₹2,500/year at the top slab. Women are exempt up to a much higher ₹25,000/month.
The slab, month by month
| Monthly salary (men) | Monthly PT |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 (₹300 in February) |
Women get a separate, higher exemption
This is a genuine, verified difference most generic slab tables gloss over: Maharashtra exempts women earning up to ₹25,000/month entirely — well above the ₹7,500/₹10,000 thresholds that apply to men. Above ₹25,000, women pay the same ₹200/month (₹300 in February) as the top male slab. This calculator's own engine models the general (male) schedule; if you're a woman earning between ₹10,000 and ₹25,000/month, your actual liability is nil, not what the calculator above shows for that income — confirm with your employer's payroll team.
Who's liable
Every salaried employee above the exemption threshold is liable, with the employer deducting and remitting on their behalf. Self-employed professionals, traders, and businesses are separately liable under the same Act, typically through their own annual enrollment — that's a different registration track (PTEC) from the monthly salary-deduction track (PTRC) this page covers, and isn't modelled by this calculator.
Payment and filing
Professional tax is deducted from your payslip every month. Employers registered as PTRC deductors typically remit the deducted tax and file returns monthly, commonly by the 20th of the following month — the exact cadence can depend on the employer's own tax liability slab, so check with your payroll team or the Maharashtra GST Department portal for your employer's specific due date.
The ₹2,500 cap, in context
Maharashtra's top slab is deliberately structured to hit the Article 276(2) constitutional ceiling exactly: ₹200 × 11 months + ₹300 in February = ₹2,500, the maximum any state is allowed to charge per person per year. Not every state does this — see how West Bengal's structure lands under the cap instead, without a February adjustment.
Worked examples
- ₹6,000/month (any gender): under ₹7,500 — ₹0.
- ₹9,000/month, male: in the ₹7,501–₹10,000 band — ₹175/month, ₹2,100/year. The same salary for a woman: ₹0 (under her ₹25,000 exemption).
- ₹20,000/month, male: above ₹10,000 — ₹200/month (₹300 in February), ₹2,500/year. The same salary for a woman: still ₹0, since ₹20,000 is under her ₹25,000 threshold.
Related reading
- Professional tax in Karnataka — another state that structures its top slab to hit the ₹2,500 cap exactly, via the same February top-up mechanism.
- Professional tax in Gujarat — a simpler two-tier structure, recently corrected on this site after we found the commonly-cited figures were stale.
- Professional tax in West Bengal — a four-tier structure that never needs a February adjustment.
- States with no professional tax — 15 states and UTs where this deduction simply doesn't apply.
Professional tax is one of the deductions modelled in the Take-Home Salary Calculator — use it for your full monthly breakdown, not just professional tax on its own.
FAQ
For men: nil up to ₹7,500/month, ₹175/month from ₹7,501–₹10,000, and ₹200/month above ₹10,000 (₹300 in February, so the year totals exactly ₹2,500).
Yes — women are exempt up to ₹25,000/month, well above the ₹7,500/₹10,000 thresholds that apply to men. Above ₹25,000, women pay the same ₹200/month (₹300 in February) as the top male slab.
It's a deliberate structure to make the annual total land exactly on the Article 276(2) constitutional cap of ₹2,500/year: ₹200 × 11 months + ₹300 in February = ₹2,500.
Every salaried employee earning above the exemption threshold, with the employer deducting and remitting on their behalf. Self-employed professionals and businesses are separately liable through their own annual enrollment (PTEC), not modelled by this calculator.
It's deducted from your payslip every month. Registered employers typically remit and file monthly, commonly by the 20th of the following month — confirm the exact date with your payroll team or the Maharashtra GST Department.
Last verified: 15 Aug 2026
Sources: Article 276(2) of the Constitution (₹2,500/year cap); the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, corroborated across multiple independent tax-compliance publishers. Payment/filing cadence corroborated via secondary sources with lower certainty than the slab figures — confirm your employer's exact due date with the Maharashtra GST Department portal.
This is an indicative estimate for salaried employees, not accounting or legal advice. It does not cover self-employed/professional enrollment tax (PTEC) or the women's exemption difference in the calculator tool itself — see the note above. Confirm your exact liability with your employer's payroll team or a qualified professional.