Professional Tax in Maharashtra

What Professional Tax is

Professional Tax is a tax Indian state governments charge on professions, trades, callings and employment. There is no single national version of it. Each state runs its own Act, its own rate table and its own due dates, and quite a few states do not charge it at all.

Article 276(2) of the Constitution caps what any state or local authority can charge one person in Professional Tax at ₹2,500 a year, combined across every state and local body. The cap started at ₹250 a year and was raised to ₹2,500 by the Constitution (Sixtieth Amendment) Act, 1988. It hasn't moved since.

Professional Tax in Maharashtra

Maharashtra levies Professional Tax. We checked the slab below against the state's own Act. It is one of three states where we give the figures.

• Men: nil up to ₹7,500 a month, ₹175 a month from ₹7,501 to ₹10,000, then ₹200 a month above ₹10,000 (₹300 in February).
• Women: nil up to ₹25,000 a month, then ₹200 a month above that (₹300 in February).
• Both tracks land on the ₹2,500 Article 276 annual cap once the February figure is included.

What to do next

If you need to register in Maharashtra, our Professional Tax registration service prepares and files the application for you.