Profession tax is levied under the Maharashtra State Tax on Professions, Trades, Callings and Employment Rules, 1975. It’s payable by every person exercising a profession or calling, engaged in a trade, or holding any appointment — public or private.
PT Slab
For women employees:
| Monthly Salary | Tax per Month |
|---|---|
| ₹1 to ₹25,000 | 0 |
| ₹25,001 and above | ₹200 (₹300 in February) |
For men employees:
| Monthly Salary | Tax per Month |
|---|---|
| ₹1 to ₹7,500 | 0 |
| ₹7,501 to ₹10,000 | ₹175 |
| ₹10,001 and above | ₹200 (₹300 in February) |
At the higher slab, the total works out to ₹2,500 annually — paid as ₹200 each month, except ₹300 in February.
Applicability
- Extends to the whole state of Maharashtra
- Covers anyone employed on salary or wages, including: government servants paid from Central or State Government revenues or the Railway Fund; employees of bodies owned or controlled by the Central or State Government operating within Maharashtra, even if headquartered elsewhere; and anyone actively or otherwise engaged in a profession, trade, calling, or employment in the state
- Also covers Hindu Undivided Families, firms, companies, corporations, other corporate bodies, societies, clubs, or associations so engaged
- Does not cover anyone earning wages on a casual basis
Compliance
- Professional Tax Payment and Return
References
- Bare Act: View PDF
- Rules: View PDF
- Rules Amendment, May 2015: View PDF
- Act Amendment, April 2015: View PDF
- Act Amendment XVII of 2015: View PDF
- Amendment Rules, 2020 (7 Aug 2020) — Proviso to Rule 11A: View PDF
- Amendment Act, 2020 (15 Sep 2020): View PDF
- Amendment Rules, 2021 (4 Feb 2021) — Substitution of Form IIIB, effective 1 Apr 2021: View PDF
- Second Amendment Rules, 2021 (12 Feb 2021) — PAN-TAN submission: View PDF