Professional Tax Slab in Maharashtra (2026)
What is Professional Tax?
Unlike income tax, professional tax is usually a set amount that is deducted only if a person earns more than a specific monthly income. For example, in the state of Maharashtra, any person earning between ₹21,001 to ₹30,000 is eligible to pay a monthly professional tax of ₹135. Each state has their own professional tax slabs. Moreover, a state may choose to change their professional tax slabs as per Article 276 of the Constitution of India.
While professional tax rates vary from state to state, Article 276 of the Constitution of India clearly stipulates that a State Government cannot impose a professional tax that is higher than ₹2,500 per month.
Who Collects Professional Tax?
In states where professional tax is applicable, the Commercial Tax Department of the state is responsible for collecting the amount. Your employer will deduct the professional tax amount from your salary and then submit it to the Commercial Tax Department. It is then the tax department’s duty to forward the collected amount to the state government.
Professional Tax applies to:
- Salaried employees working in establishments registered under the applicable local authority.
- Employers who are responsible for deducting and remitting the tax.
- Self-employed professionals, traders, and business owners, where applicable under the local authority's regulations.
Who Needs to Pay Professional Tax?
Both salaried and self-employed people need to pay professional tax. While salaried individuals pay professional tax via TDS, self-employed workers will need to submit the tax themselves.
People who need to pay professional tax include:
- Any salaried person. Generally, salaried individuals need not pay professional tax directly. Their employer will directly deduct the professional tax amount from their monthly salary.
- Any self-employed professional who earns more than the stipulated income limited (as per State’s professional tax slab).
- Any company/business/private firm.
- Income earned by Hindu Undivided Families is also eligible for professional tax.
Professional Tax Slab in Maharashtra (2026)
Professional Tax in Maharashtra is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Professional Tax (PT) is deducted from eligible employees' salaries and deposited with the Maharashtra Goods and Services Tax Department (MAHAGST). The slab rates remain applicable across Maharashtra, including Mumbai, Pune, Nagpur, Nashik, Thane, Aurangabad, Kolhapur, and other cities.
Maharashtra Professional Tax Slab (2026)
For Male Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 per month (₹300 in February) |
For Female Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 per month (₹300 in February) |
Maximum Professional Tax: ₹2,500 per financial year. For employees earning above the applicable threshold, employers deduct ₹200 every month except February, when ₹300 is deducted to complete the annual limit.
Annual Professional Tax Calculation
Male Employee Example
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹7,000 | Nil | Nil |
| ₹8,000 | ₹175 | ₹2,100 |
| ₹15,000 | ₹200 | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in Feb) | ₹2,500 |
Female Employee Example
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹25,000 | Nil | Nil |
| ₹30,000 | ₹200 (₹300 in Feb) | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in Feb) | ₹2,500 |
Key Highlights
- Applicable State: Maharashtra
- Tax Type: Professional Tax (PT)
- Act: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
- Maximum Annual PT: ₹2,500
- Deduction Frequency: Monthly
- February Deduction: ₹300 for employees paying the maximum slab
- Female Employee Exemption: Salary up to ₹25,000 per month is exempt
Employer Responsibilities in Maharashtra
Employers must:
- Obtain Professional Tax Registration Certificate (PTRC) where applicable.
- Deduct Professional Tax from eligible employees' salaries.
- Deposit deducted PT with the Maharashtra Professional Tax authorities.
- File required Professional Tax returns.
- Maintain payroll and statutory records.
Professional Tax Slab in Mumbai (2026)
Mumbai follows the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Professional Tax (PT) rates applicable in Mumbai are the same as the Maharashtra state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries every month and deposit it with the Maharashtra Goods and Services Tax Department (MAHAGST).
Mumbai Professional Tax Slab (2026)
For Male Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 per month (₹300 in February) |
For Female Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 per month (₹300 in February) |
Maximum Professional Tax: ₹2,500 per financial year. Employees paying the maximum slab contribute ₹200 per month for 11 months and ₹300 in February to reach the annual limit.
Mumbai Professional Tax Calculation Examples (2026)
Male Employee
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹7,000 | Nil | Nil |
| ₹8,000 | ₹175 | ₹2,100 |
| ₹15,000 | ₹200 | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Female Employee
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹25,000 | Nil | Nil |
| ₹30,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Key Highlights of Mumbai Professional Tax
- Applicable City: Mumbai
- State: Maharashtra
- Act: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
- Deduction Frequency: Monthly
- Maximum Annual PT: ₹2,500
- Male Employee Exemption: Salary up to ₹7,500 per month
- Female Employee Exemption: Salary up to ₹25,000 per month
- February Adjustment: Additional ₹100 deducted for employees paying maximum PT slab
Employer Responsibilities in Mumbai
Employers operating in Mumbai must:
- Obtain Professional Tax Registration Certificate (PTRC).
- Deduct applicable Professional Tax from employee salaries.
- Deposit deducted PT with Maharashtra Professional Tax authorities.
- File required PT returns.
- Maintain salary and statutory compliance records.
Professional Tax Slab in Pune (2026)
Pune follows the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Professional Tax (PT) rates applicable in Pune are the same as the Maharashtra state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries every month and deposit it with the Maharashtra Goods and Services Tax Department (MAHAGST).
Pune Professional Tax Slab (2026)
For Male Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 per month (₹300 in February) |
For Female Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 per month (₹300 in February) |
Maximum Professional Tax: ₹2,500 per financial year. Employees paying the highest slab contribute ₹200 per month for 11 months and ₹300 in February to reach the annual limit.
Pune Professional Tax Calculation Examples (2026)
Male Employee Example
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹7,000 | Nil | Nil |
| ₹8,000 | ₹175 | ₹2,100 |
| ₹15,000 | ₹200 | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Female Employee Example
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹25,000 | Nil | Nil |
| ₹30,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Key Highlights of Pune Professional Tax
- Applicable City: Pune
- State: Maharashtra
- Act: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
- Deduction Frequency: Monthly
- Maximum Annual PT: ₹2,500
- Male Employee Exemption: Salary up to ₹7,500 per month
- Female Employee Exemption: Salary up to ₹25,000 per month
- February Adjustment: Additional ₹100 deduction for employees paying maximum PT slab
Employer Responsibilities in Pune
Employers operating in Pune must:
- Obtain Professional Tax Registration Certificate (PTRC).
- Deduct applicable Professional Tax from employee salaries.
- Deposit deducted PT with Maharashtra Professional Tax authorities.
- File required Professional Tax returns.
- Maintain salary and statutory compliance records.
Professional Tax Slab in Nagpur (2026)
Nagpur follows the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Professional Tax (PT) rates applicable in Nagpur are the same as the Maharashtra state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries every month and deposit it with the Maharashtra Goods and Services Tax Department (MAHAGST).
Nagpur Professional Tax Slab (2026)
For Male Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 per month (₹300 in February) |
For Female Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 per month (₹300 in February) |
Maximum Professional Tax: ₹2,500 per financial year. Employees paying the maximum slab contribute ₹200 per month for 11 months and ₹300 in February to complete the annual limit.
Nagpur Professional Tax Calculation Examples (2026)
Male Employee Example
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹7,000 | Nil | Nil |
| ₹8,000 | ₹175 | ₹2,100 |
| ₹15,000 | ₹200 | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Female Employee Example
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹25,000 | Nil | Nil |
| ₹30,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Key Highlights of Nagpur Professional Tax
- Applicable City: Nagpur
- State: Maharashtra
- Act: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
- Deduction Frequency: Monthly
- Maximum Annual PT: ₹2,500
- Male Employee Exemption: Salary up to ₹7,500 per month
- Female Employee Exemption: Salary up to ₹25,000 per month
- February Adjustment: ₹300 deduction in February for employees paying the maximum slab
Employer Responsibilities in Nagpur
Employers operating in Nagpur must:
- Obtain Professional Tax Registration Certificate (PTRC).
- Deduct applicable Professional Tax from employee salaries.
- Deposit deducted PT with Maharashtra Professional Tax authorities.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Slab in Nashik (2026)
Nashik follows the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Professional Tax (PT) rates applicable in Nashik are the same as the Maharashtra state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries every month and deposit it with the Maharashtra Goods and Services Tax Department (MAHAGST).
Nashik Professional Tax Slab (2026)
For Male Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 per month (₹300 in February) |
For Female Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 per month (₹300 in February) |
Maximum Professional Tax: ₹2,500 per financial year. Employees in the highest slab pay ₹200 per month for 11 months and ₹300 in February to complete the annual limit.
Nashik Professional Tax Calculation Examples (2026)
Male Employee
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹7,000 | Nil | Nil |
| ₹8,000 | ₹175 | ₹2,100 |
| ₹15,000 | ₹200 | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Female Employee
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹25,000 | Nil | Nil |
| ₹30,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Key Highlights of Nashik Professional Tax
- Applicable City: Nashik
- State: Maharashtra
- Act: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
- Deduction Frequency: Monthly
- Maximum Annual PT: ₹2,500
- Male Employee Exemption: Salary up to ₹7,500 per month
- Female Employee Exemption: Salary up to ₹25,000 per month
- February Adjustment: ₹300 deduction in February for employees paying maximum PT slab
Employer Responsibilities in Nashik
Employers operating in Nashik must:
- Obtain Professional Tax Registration Certificate (PTRC).
- Deduct applicable Professional Tax from employee salaries.
- Deposit deducted PT with Maharashtra Professional Tax authorities.
- File required Professional Tax returns.
- Maintain salary and statutory compliance records.
Professional Tax Slab in Thane & Navi Mumbai (2026)
Thane and Navi Mumbai follow the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Professional Tax (PT) rates applicable in Thane and Navi Mumbai are the same as the Maharashtra state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries every month and deposit it with the Maharashtra Goods and Services Tax Department (MAHAGST).
Thane & Navi Mumbai Professional Tax Slab (2026)
For Male Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 per month (₹300 in February) |
For Female Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 per month (₹300 in February) |
Maximum Professional Tax: ₹2,500 per financial year. Employees in the highest slab pay ₹200 per month for 11 months and ₹300 in February to reach the annual limit.
Professional Tax Calculation Examples (2026)
Male Employee
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹7,000 | Nil | Nil |
| ₹8,000 | ₹175 | ₹2,100 |
| ₹15,000 | ₹200 | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Female Employee
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹25,000 | Nil | Nil |
| ₹30,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Key Highlights of Thane & Navi Mumbai Professional Tax
- Applicable Cities: Thane & Navi Mumbai
- State: Maharashtra
- Act: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
- Deduction Frequency: Monthly
- Maximum Annual PT: ₹2,500
- Male Employee Exemption: Salary up to ₹7,500 per month
- Female Employee Exemption: Salary up to ₹25,000 per month
- February Adjustment: ₹300 deduction for employees paying the maximum slab
Employer Responsibilities in Thane & Navi Mumbai
Employers operating in Thane and Navi Mumbai must:
- Obtain Professional Tax Registration Certificate (PTRC).
- Deduct applicable Professional Tax from employee salaries.
- Deposit deducted PT with Maharashtra Professional Tax authorities.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Slab in Solapur (2026)
Solapur follows the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Professional Tax (PT) rates applicable in Solapur are the same as the Maharashtra state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries every month and deposit it with the Maharashtra Goods and Services Tax Department (MAHAGST).
Solapur Professional Tax Slab (2026)
For Male Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 – ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 per month (₹300 in February) |
For Female Employees
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 per month (₹300 in February) |
Maximum Professional Tax: ₹2,500 per financial year. Employees paying the highest slab contribute ₹200 per month for 11 months and ₹300 in February to complete the annual limit.
Solapur Professional Tax Calculation Examples (2026)
Male Employee
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹7,000 | Nil | Nil |
| ₹8,000 | ₹175 | ₹2,100 |
| ₹15,000 | ₹200 | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Female Employee
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹25,000 | Nil | Nil |
| ₹30,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
Key Highlights of Solapur Professional Tax
- Applicable City: Solapur
- State: Maharashtra
- Act: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
- Deduction Frequency: Monthly
- Maximum Annual PT: ₹2,500
- Male Employee Exemption: Salary up to ₹7,500 per month
- Female Employee Exemption: Salary up to ₹25,000 per month
- February Adjustment: ₹300 deduction for employees paying maximum PT slab
Employer Responsibilities in Solapur
Employers operating in Solapur must:
- Obtain Professional Tax Registration Certificate (PTRC).
- Deduct applicable Professional Tax from employee salaries.
- Deposit deducted PT with Maharashtra Professional Tax authorities.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Conclusion
Professional Tax in Maharashtra is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Professional Tax (PT) is deducted from eligible employees' salaries and deposited with the Maharashtra Goods and Services Tax Department (MAHAGST). The slab rates remain applicable across Maharashtra, including Mumbai, Pune, Nagpur, Nashik, Thane, Aurangabad, Kolhapur, and other cities.
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