Professional tax by state · State · FY 2026-27
Professional tax in Maharashtra
Professional tax in Maharashtra costs up to ₹2,500 a year, banded on monthly wage. Nothing is payable on monthly wage up to ₹7,500. Slab table, statute and source below, verified and dated.
- Costs you at most
- ₹2,500 a year
- Banded on
- Monthly wage
- Nothing payable up to
- ₹7,500
- Last verified
General schedule — Maharashtra
| Monthly wage | Tax per month | Over a full year |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501 – ₹10,000 | ₹175 | ₹2,100 |
| ₹10,001 and above | ₹200 except ₹300 in February | ₹2,500 |
- ₹7,501 – ₹10,000 — ₹175 × 12 months = ₹2,100 a year.
- ₹10,001 and above — ₹200 × 11 months + ₹300 in February = ₹2,500 a year.
Women (exemption raised to Rs 25,000/month, w.e.f. 1 April 2023)
| Monthly wage | Tax per month | Over a full year |
|---|---|---|
| Up to ₹25,000 | Nil | Nil |
| ₹25,001 and above | ₹200 except ₹300 in February | ₹2,500 |
- ₹25,001 and above — ₹200 × 11 months + ₹300 in February = ₹2,500 a year.
When it is collected
Banded on the monthly wage; the amount is deducted every month.
What is worth knowing about Maharashtra
Rs 300 in February so the year reaches the Rs 2,500 cap. The 2023 amendment exempts women earning up to Rs 25,000 a month entirely; the calculator does not ask your gender, so it applies the general schedule and says so. Regraded medium→high on 9 August 2026 (T-015): the citation moved off a commercial payroll wiki onto the Department of Goods and Services Tax's own rate schedule, whose entry for 1 April 2023 onwards carries all three men's bands and the women's entry exactly as encoded here. Worth knowing that the women's schedule is a separate entry in its own right, not the men's schedule with the floor raised — the two happen to give the same answer at every wage.
Maharashtra exempts women earning up to ₹25,000 a month. We do not ask your gender, so this is the general schedule.
The cap every state is under
Article 276(2), Constitution of India limits professional tax to ₹2,500 a person a year, whatever a state’s own schedule says. Several states are written to land exactly on it — that is why Karnataka and Maharashtra charge a different amount in one month of the year, and why an annual total on this page never exceeds ₹2,500.
Where this comes from
Statute: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975; Schedule I entry 1 as substituted w.e.f. 1 April 2023
Read from mahagst.gov.in, last verified . This dataset is re-checked quarterly — the failure mode here is a state joining or leaving the list, not a slab moving, so we search for repeals and re-introductions every cycle. The full method is on our methodology page.
Your actual take-home
Professional tax is one line on a payslip, and rarely the line that decides anything. The one that does is what reaches your account after income tax, EPF and this deduction have all been taken. Our CTC to in-hand calculator, opened on Maharashtra, carries the schedule above through automatically, alongside income tax under the Income-tax Act 2025, EPF and gratuity, and shows the working for every line. Put your own CTC in it and read the figure rather than the rate.
One thing worth knowing before you do: professional tax is deductible from salary under s.19 of the Income-tax Act 2025 only under the old regime. Under the new regime it leaves your pay and buys nothing back. Whether that is worth anything depends on the rest of your deductions, so compare both regimes on Maharashtra figures — it computes each one and says which pays less tax on the numbers you enter, and nothing beyond that.