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Understanding Professional Tax In Maharashtra: Tax Slab, Due Date, Penalty, Exemption


Whether you are a working professional or earning income through any business, it is mandatory for you to pay professional tax. Professional tax is basically the deduction you see on your pay slip. If you pay professional tax then it is very important for you to know about this tax. All self-employed individuals and organizations in Maharashtra pay professional tax based on their income. This article will provide you complete information about professional tax in Maharashtra.

Professional Tax in Maharashtra

The work of imposing professional tax on your earned income is basically done by the state government. As per Article 276 of the Indian Constitution, whether you are a salaried employee or engaged in any profession, you are compulsorily liable to pay professional tax as per the applicable rate. The work of determining the tax rate and income slab is done by the Maharashtra State Government.

Use our free Professional Tax Calculator -

Professional Tax Slab Rate in Maharashtra

Professional tax is calculated on the basis of your salary and predetermined tax rates. You have to pay between ₹200 to ₹300 per month. If you want to know the complete details then see the table below:

Monthly Gross Salary Payable Profession Tax
Less than Rs 7500 0
Rs 7501 to Rs 10000 Rs 175 per month (Nil for women)
Rs 10001 and above Rs 200 per month except for Feb
Rs 300 for the Feb month

Maharashtra Professional Tax Payment Due Date

The date of enrollment basically determines the due date of professional tax payment in Maharashtra. For example, if anyone enrolls before May 31, then he has to compulsorily pay professional tax by June 30, however, if he enrolls after May 31, then in such a situation, organizations have to pay the professional tax within one month of the enrollment date.

Maharashtra Professional Tax Late Payment Penalty

If for any reason you fail to pay professional tax, it will result in you paying a penalty of 1.25% of tax for each month. However, if you do not pay professional tax on time, you will have to pay 2% interest per month on the total amount due.

Persons who are Exempted from Paying Professional Tax in Maharashtra

There are some persons in Maharashtra who are exempted from paying professional tax like:

  • Senior citizens aged 65 years and above.
  • Parents of physically challenged children
  • Individuals having more than 40% disability
  • Badli workers of the textile industry


Under the Professional Tax Act, any person actively engaged in any profession in Maharashtra has to pay professional tax. If you want to avoid heavy penalties then it is mandatory to pay professional tax on time and complete professional tax registration in Maharashtra. In this article we have provided you detailed information about professional tax in Maharashtra.

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