Maharashtra Professional Tax Slabs (FY 2026-27)

FY २०२६-२७ Maharashtra Statutory Guide
Professional Tax (PT) in Maharashtra is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. It is a mandatory tax for individuals earning income through any profession, trade, or employment. This guide provides the indicative slabs for 2026-27.

Official Maharashtra PT Slabs

Salary Range (₹) Tax Payable Assessment Cycle
0 to 7,500
(Monthly Basis) 		Nil (Exempt) Exempt for males earning up to ₹7,500/month. (Male Only)
0 to 25,000
(Monthly Basis) 		Nil (Exempt) Exempt for females earning up to ₹25,000/month (Amendment 2023). (Female Only)
7,501 to 10,000
(Monthly Basis) 		₹175 / month ₹175 per month for males. (Male Only)
Above 10,001
(Monthly Basis) 		₹200 / month
₹300 in Feb
₹200/month for males (₹300 in Feb to meet the ₹2,500 annual cap); Females above ₹25,000 also follow this.

Compliance Deadline

21st of every month for the previous month's salary.

Penal Provisions

1.25% interest per month for delayed payment.

Registration & Enrollment: Form I (Employer) / Form II (Individual) via MahaGST portal. Visit Official Maharashtra Portal

Maharashtra Professional Tax FAQs

Who is exempt from Professional Tax in Maharashtra?
Males earning up to ₹7,500 and females earning up to ₹25,000 monthly are generally exempt. Also, persons with disabilities (40% or more) and parents of children with physical or mental disabilities are typically exempt.
Is the PT deduction same in February?
In Maharashtra, the standard monthly deduction is ₹200. However, for the month of February, a higher deduction of ₹300 is typically made to reach the annual maximum cap of ₹2,500.
What is the penalty for late payment in Maharashtra?
Delayed payments generally attract interest at 1.25% per month. Continued failure to pay can lead to penalties up to 10% of the tax amount.

Statutory Context for Maharashtra

Professional Tax in **Maharashtra** is regulated by specific state statutes. Employers are required to obtain a **Certificate of Registration (PRN)** to deduct and pay the tax on behalf of their employees. Individuals or professionals who are self-employed are required to obtain a **Certificate of Enrolment**.

Failure to comply with the PT regulations in Maharashtra may result in monthly interest penalties or a lump-sum fine as specified in the state's latest finance gazette for FY 2026-27.

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