Maharashtra profession tax — Schedule I rate schedule under the Profession Tax Act, 1975, as on 31.03.2025
- Notification number
- None — this document carries no number
- Issued for
- Maharashtra
- Date
- 31 March 2025
- Topic
- Rate schedule
What it says
The Maharashtra GST Department's consolidated Schedule I rate schedule under the Profession Tax Act, 1975, current as on 31.03.2025. The operative employee slabs are those from 1/4/2023 onwards. Published as Act/Rule-sourced because the document is a departmental rate schedule rather than a gazette notification.
What was taken from it
The figures and statements this desk reads off this document, as extracted. Each one is shown on the topic page it belongs to: Professional tax · Maharashtra.
- Annual Cap
- ₹2,500 a year
- Currency
- The schedule certifies its contents as on 31 March 2025. It does not say whether any slab changed after that date.
- Employer.Gst
- Persons registered under the Maharashtra Goods and Services Tax Act, 2017 pay ₹2,500 a year (entry 20A).
- Employer.Shops.Inside
- Employers of establishments under the Bombay Shops and Establishments Act, 1948, inside the area the Act applies to: ₹1,000 a year with no employee, ₹2,000 with up to two, ₹2,500 with more than two (entry 10(1)(A)).
- Employer.Shops.Outside
- The same employers outside that area: ₹500 a year with no employee, ₹1,000 with up to two, ₹2,500 with more than two (entry 10(1)(B)).
- February
- ₹300
- Highest Entry
- Where a person is covered by more than one entry of the schedule, the highest rate of tax specified under any of those entries applies (Note 1).
- Monthly
- ₹175 a month for men earning ₹7,501–₹10,000; ₹200 a month for men above ₹10,000 and women above ₹25,000
- Threshold
- ₹7,501 a month for men; ₹25,001 a month for women