WikiLabour
Applies to this profile · Maharashtra: above ₹25,000, PT is deducted whoever the employee isAct/Rule-sourced

Professional tax

When to pay, how much.

Not yet verified against an official source

Salaried men

Up to ₹7,500 a month
NilMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule I
₹7,501 to ₹10,000 a month
₹175 a monthMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule I
Above ₹10,000 a month
₹200 a month, ₹300 in FebruaryMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule I

Salaried women

Up to ₹25,000 a month
NilThe threshold for women was raised recentlyMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule I, as amended
Above ₹25,000 a month
₹200 a month, ₹300 in FebruaryMaharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Schedule I
Annual maximum
₹2,500 a yearConstitution of India, Article 276(2)
Employer registration
An employer deducting PT registers for a PT registration certificate (PTRC); the business also takes an enrolment certificate (PTEC)Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 s.5
Payment and return due dates
Not yet added

Plain-language desk, not legal advice. Confirm the Gazette and the current state circular before you file.

Not yet verified against a published gazette