Maharashtra Professional Tax Calculator (FY 2026-27)
Exact PT deduction under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 – including the women’s exemption up to Rs 25,000 and the Rs 300 February deduction. Verified by a practising CA.
Maharashtra deducts PT from salary every month, with different slabs for men and women. The annual maximum is Rs 2,500 – reached by deducting Rs 200 for eleven months and Rs 300 in February.
| Monthly gross salary (Men) | PT per month |
|---|---|
| Up to Rs 7,500 | Nil |
| Rs 7,501 to Rs 10,000 | Rs 175 |
| Above Rs 10,000 | Rs 200 (Rs 300 in February) |
| Monthly gross salary (Women) | PT per month |
|---|---|
| Up to Rs 25,000 | Nil |
| Above Rs 25,000 | Rs 200 (Rs 300 in February) |
PTRC (Professional Tax Registration Certificate) is for employers: every employer in Maharashtra who pays salaries above the threshold must register, deduct PT from employees each month, and deposit it with returns. PTEC (Professional Tax Enrolment Certificate) is for the business or professional themselves – companies, LLPs, firms, directors, partners, and self-employed professionals like CAs, doctors and lawyers each pay a fixed Rs 2,500 per year on their own enrolment, separate from anything deducted from employees. A typical company in Maharashtra therefore needs both: PTEC for itself and PTRC for its payroll.
PTEC payment: Rs 2,500 for the year is due by 30 June (for persons enrolled on or before 31 May). PTRC: where the previous year’s PT liability was Rs 1,00,000 or more, tax must be paid and a monthly return filed by the last day of the following month; smaller employers pay and file a single annual return by 31 March of the year. Payments and returns are filed online on the Maharashtra GST Department portal (mahagst.gov.in).
Late payment attracts interest at 1.25% per month, and penalty can be levied at 10% of the tax due; late enrolment or registration also carries penalties. Fully exempt from Maharashtra PT: senior citizens above 65, persons with permanent physical disability or blindness, parents or guardians of a child with a disability, members of the armed forces, and badli (substitute) workers in the textile industry – apart from women earning up to Rs 25,000 a month.
If you opt for the old income-tax regime, the PT deducted in the year (up to Rs 2,500) is fully deductible from salary under Section 16(iii). The new regime does not allow this deduction.