Professional tax, FY 2026-27
Professional tax in Maharashtra
Maharashtra takes ₹200 a month and ₹300 in February, ₹2,500 a year, from men earning over ₹10,000 a month and women earning over ₹25,000. Men earning ₹7,501 to ₹10,000 pay ₹175 a month.
Who charges it and how
Professional tax in Maharashtra is charged under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Under section 4 of the Act your employer deducts it from your salary, and the employer has to pay it to the state even if it did not deduct it.
The Constitution limits professional tax to ₹2,500 a year for each person (article 276(2)).
Source: Maharashtra profession tax rate schedule (updated to 31 March 2025); Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (section 4). Rules checked 21 October 2026.
Maharashtra takes at most ₹2,500 a year
Men and women have different thresholds. The schedule has been in force since 1 April 2023.
Men
| Monthly salary | Professional tax |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 to ₹10,000 | ₹175 a month |
| ₹10,001 and above | ₹200 a month (₹300 in February) |
Women
| Monthly salary | Professional tax |
|---|---|
| Up to ₹25,000 | Nil |
| ₹25,001 and above | ₹200 a month (₹300 in February) |
At 10 LPA, professional tax averages ₹208 a month in Maharashtra
In-hand salary in Maharashtra on common CTCs, new regime, basic at 50% of CTC and PF on full basic. The LPA pages use Maharashtra; choose Maharashtra there to match this table. They do not take off ESI, which applies at lower wages in covered workplaces.
| CTC | Gross a month | Professional tax a year | In-hand a month |
|---|---|---|---|
| 4 LPA | ₹30,532 | ₹2,500 | ₹28,323 |
| 5 LPA | ₹38,165 | ₹2,500 | ₹35,456 |
| 6 LPA | ₹45,798 | ₹2,500 | ₹42,589 |
| 8 LPA | ₹61,063 | ₹2,500 | ₹56,855 |
| 10 LPA | ₹76,329 | ₹2,500 | ₹71,121 |
| 12 LPA | ₹91,595 | ₹2,500 | ₹85,387 |
| 15 LPA | ₹1,14,494 | ₹2,500 | ₹1,00,300 |
| 20 LPA | ₹1,52,658 | ₹2,500 | ₹1,29,330 |
| 25 LPA | ₹1,90,823 | ₹2,500 | ₹1,56,125 |
| 30 LPA | ₹2,28,988 | ₹2,500 | ₹1,80,685 |
Your payslip in Maharashtra can differ
Payroll teams take professional tax on the state schedule for each month, so one payslip can differ from the yearly figure divided by 12. If yours shows an amount you do not expect, ask which schedule and salary they used.
It lowers your income tax only in the old regime
In the old regime, the professional tax you pay is deducted from your salary income (section 19 of the Income-tax Act 2025). The new regime, which applies unless you choose the old one, does not allow the deduction (section 202(2)(a)). Compare the two regimes.
Maharashtra professional tax, in short
How much is professional tax in Maharashtra?
Maharashtra takes ₹200 a month and ₹300 in February, ₹2,500 a year, from men earning over ₹10,000 a month and women earning over ₹25,000. Men earning ₹7,501 to ₹10,000 pay ₹175 a month.
Is professional tax deductible from income tax in Maharashtra?
Only in the old regime, where the professional tax you pay is deducted from your salary income under section 19 of the Income-tax Act 2025. The new regime, which is the default, does not allow it.
Professional tax in other states
- Karnataka₹200 a month and ₹300 in February at ₹50,000 a month
- Tamil Nadu₹1,250 each half-year at ₹50,000 a month
- Telangana₹200 a month at ₹50,000 a month
- Andhra Pradesh₹200 a month at ₹50,000 a month
- West Bengal₹200 a month from April to September 2026, then ₹140 a month from October 2026 under the proposed schedule at ₹50,000 a month
- Gujarat₹200 a month at ₹50,000 a month
- Madhya Pradesh₹208 a month for eleven months and ₹212 in the twelfth at ₹50,000 a month
- Kerala₹1,250 each half-year at ₹50,000 a month
- Bihar₹2,000 a year at ₹50,000 a month
- Punjab₹200 a month at ₹50,000 a month
- OdishaRepealed from April 2026 by ordinance; check with your employer
- Delhi, Haryana, UP and RajasthanNo professional tax that we could find
Work out your whole salary
- In-hand salary calculatorCTC to monthly in-hand, with your state
- Salary breakup calculatorEvery component of your CTC
- Income tax, old vs newWhich regime leaves you more
These figures are estimates based on the information you entered and the rules for tax year 2026-27 under the Income-tax Act 2025 as it stands after Budget 2026, EPFO notifications and state professional tax schedules. They are general information, not tax, financial or legal advice. Your actual in-hand salary can differ, for example because of your company's salary structure, variable pay, PF rules, your regime choice, TDS timing or your state. Check your payslip, or ask your payroll team or a chartered accountant, before relying on these figures.