India Payroll RulesMaharashtra professional tax on salary
Schedule I, entry 1 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Government of Maharashtra printed text, read on 13 November 2026) sets the tax on salary and wage earners. The employer deducts it.
Examples
| Salary a month | Man a month | Woman a month | Man a year |
|---|---|---|---|
| ₹7,500 | ₹0 | ₹0 | ₹0 |
| ₹9,000 | ₹175 | ₹0 | ₹2,100 |
| ₹10,000 | ₹175 | ₹0 | ₹2,100 |
| ₹20,000 | ₹200 | ₹0 | ₹2,500 |
| ₹30,000 | ₹200 | ₹200 | ₹2,500 |
| ₹60,000 | ₹200 | ₹200 | ₹2,500 |
The slabs as printed
- Men: up to ₹7,500 nil; above ₹7,500 to ₹10,000 ₹175 a month; above ₹10,000 ₹2,500 a year, ₹200 a month except February and ₹300 for February.
- Women: up to ₹25,000 nil; above that ₹2,500 a year, ₹200 a month except February and ₹300 for February.
Limits of this page
Only entry 1 (salary and wages) is worked. Traders, professionals, dealers and others pay ₹1,000 to ₹2,500 a year under other entries. The text is the Act as printed in 2023, checked against the Department schedule as on 31 March 2025; later amendments (one in 2026 was mentioned elsewhere) and the dates for paying and filing were not read.
Common questions
How much professional tax does a salaried man pay in Maharashtra?
Schedule I: nothing up to ₹7,500 a month, ₹175 a month from above ₹7,500 to ₹10,000, and above ₹10,000 ₹200 a month except ₹300 for February, ₹2,500 in a year.
And a woman?
Nothing up to ₹25,000 a month; above that ₹200 a month except ₹300 for February, ₹2,500 a year.
Is there a ceiling?
The Act’s section on the maximum, as printed, keeps the tax on any one person to ₹2,500 in a year.
Why does the Act text say 7,000 in one clause?
The Act as printed in 2023 says up to ₹7,000 in clause (a) and starts clause (b) above ₹7,500, but the Department’s own rate schedule as on 31 March 2025 says men whose monthly pay does not exceed ₹7,500 pay nothing, so ₹7,500 is used here.
Source
- The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Government of Maharashtra printed text (impression of June 2023), Schedule I entry 1, read on 13 November 2026.
- Maharashtra GST Department, rate schedule under the Profession Tax Act, 1975 "As on 31.03.2025" (mahagst.gov.in), entry 1 "1/4/2023 onwards", read on 13 November 2026.
Rules read on 13 November 2026 from the Act as printed in 2023 and the Department schedule as on 31 March 2025; later amendments were not read. This site is independent, not connected with the Maharashtra Government, and gives information, not tax advice.