Schedule I, entry 1 (1 April 2023 onwards)
Entry 1: Salary and Wage Earners
Entry 1 in its present form applies from 1 April 2023. The employer deducts the tax from salary or wages.
| Employee | Monthly salary or wages | Rate of tax |
|---|---|---|
| Men | Do not exceed ₹7,500 | Nil |
| Men | Exceed ₹7,500 but do not exceed ₹10,000 | ₹175 per month |
| Men | Exceed ₹10,000 | ₹2,500 per annum |
| Women | Do not exceed ₹25,000 | Nil |
| Women | Exceed ₹25,000 | ₹2,500 per annum |
The ₹2,500 per annum is paid as ₹200 per month except for the month of February, and ₹300 for the month of February. From 1 April 2015 to 31 March 2023 the entry gave women nil up to ₹10,000 a month.
Schedule I
Entries 1A to 7: Professionals, Agents, Directors and Others
| Entry | Class of persons | Rate of tax |
|---|---|---|
| 1A | Persons as notified under section 4B (from 1 April 2017). | ₹2,500 per annum |
| 2 | Legal practitioners including solicitors and notaries; medical practitioners including medical consultants and dentists; technical and professional consultants including architects, engineers, R.C.C. consultants, tax consultants, chartered accountants, actuaries and management consultants; chief agents, principal agents, insurance agents and surveyors and loss assessors under the Insurance Act, 1938, U.T.I. agents and N.S.S. agents; commission agents, dalals and brokers (other than estate brokers); all types of contractors (other than building contractors); and diamond dressers and diamond polishers having not less than one year of standing in the profession (the standing condition is printed in item (g)). | ₹2,500 per annum |
| 3 | Members of associations recognised under the Forward Contracts (Regulation) Act, 1952; members of stock exchanges recognised under the Securities Contracts (Regulation) Act, 1956; remisiers recognised by the stock exchange. | ₹2,500 per annum |
| 4 | Building contractors; estate agents, brokers or plumbers having not less than one year of standing in the profession. | ₹2,500 per annum |
| 5 | Directors (other than those nominated by Government) of companies registered under the Companies Act, 1956 and banking companies. The entry does not cover directors of companies whose registered offices are outside Maharashtra and who do not reside in Maharashtra. | ₹2,500 per annum |
| 6 | Bookmakers and trainers licensed by the Royal Western India Turf Club Limited; jockeys licensed by the club. | ₹2,500 per annum |
| 7(a) | Self-employed persons in the motion picture, theatre, orchestra, television, modelling or advertising industries: writers, lyricists, directors, actors and actresses (excluding junior artists), musicians, playback singers, cameramen, recordists, editors and still photographers. | ₹2,500 per annum |
| 7(b) | Junior artists, production managers, assistant directors, assistant recordists, assistant editors and dancers. | ₹1,000 per annum |
No rows match — clear the filter to see all.
Schedule I
Entries 8 to 21: Dealers, Establishments, Companies, Firms and Others
| Entry | Class of persons | Rate of tax |
|---|---|---|
| 8(i) | Dealers registered under the Maharashtra Value Added Tax Act, 2002 or only under the Central Sales Tax Act, 1956, whose annual turnover of sales or purchases is ₹25 lakh or less. | ₹2,000 per annum |
| 8(ii) | Such dealers whose annual turnover of sales or purchases exceeds ₹25 lakh. | ₹2,500 per annum |
| 9 | Occupiers of factories as defined in the Factories Act, 1948, who are not covered by entry 8. | ₹2,500 per annum |
| 10(1)(A)(a) | Employers of establishments under the Bombay Shops and Establishments Act, 1948, situated in an area to which that Act applies and not covered by entry 8: where no employee is employed. | ₹1,000 per annum |
| 10(1)(A)(b) | Same: where not exceeding two employees are employed. | ₹2,000 per annum |
| 10(1)(A)(c) | Same: where more than two employees are employed. | ₹2,500 per annum |
| 10(1)(B)(a) | Employers of such establishments not situated in an area to which that Act applies and not covered by entry 8: where no employee is employed. | ₹500 per annum |
| 10(1)(B)(b) | Same: where not exceeding two employees are employed. | ₹1,000 per annum |
| 10(1)(B)(c) | Same: where more than two employees are employed. | ₹2,500 per annum |
| 10(2) | Persons owning or running STD or ISD booths or cyber cafes, other than those owned or run by Government or by physically handicapped persons. | ₹1,000 per annum |
| 10(3) to 10(6) | Conductors of video or audio parlours, video or audio cassette libraries and video game parlours; cable operators and film distributors; persons owning or running marriage halls, conference halls, beauty parlours, health centres and pool parlours; persons running or conducting coaching classes of all types. | ₹2,500 per annum |
| 11 | Owners or lessees of petrol, diesel or oil pumps and service stations, garages and workshops of automobiles. | ₹2,500 per annum |
| 12 | Licensed foreign liquor vendors and employers of residential hotels and theatres as defined in the Bombay Shops and Establishments Act, 1948. | ₹2,500 per annum |
| 13(a) | Holders of permits for transport vehicles under the Motor Vehicles Act, 1988 used for hire or reward: three wheeler goods vehicles, for each such vehicle. | ₹750 per annum |
| 13(b) | Any taxi or passenger car, for each such vehicle. | ₹1,000 per annum |
| 13(c) | Goods vehicles other than three wheeler goods vehicles; trucks or buses, for each such vehicle. The total tax payable by a holder under entry 13 cannot exceed ₹2,500 per annum. | ₹1,500 per annum |
| 14 | Money-lenders licensed under the Bombay Money-lenders Act, 1946. | ₹2,500 per annum |
| 15 | Individuals or institutions conducting chit funds. | ₹2,500 per annum |
| 16(i), 16(ii) | Co-operative societies engaged in any profession, trade or calling: State level societies; co-operative sugar factories and spinning mills. | ₹2,500 per annum |
| 16(iii) | District level co-operative societies. | ₹750 per annum |
| 16(iv) | Handloom weavers co-operative societies. | ₹500 per annum |
| 16(v) | All other co-operative societies not covered by clauses (i) to (iv). | ₹750 per annum |
| 17 | Banking companies as defined in the Banking Regulation Act, 1949. | ₹2,500 per annum |
| 18 | Companies registered under the Companies Act, 1956 and engaged in any profession, trade or calling. | ₹2,500 per annum |
| 18A | Limited liability partnerships registered under the Limited Liability Partnership Act, 2008 (from 1 April 2018). | ₹2,500 per annum |
| 19 | Each partner of a firm (whether registered or not under the Indian Partnership Act, 1932) and each partner of a limited liability partnership, engaged in any profession, trade or calling. | ₹2,500 per annum |
| 20 | Each co-parcener (not being a minor) of a Hindu Undivided Family which is engaged in any profession, trade or calling. | ₹2,500 per annum |
| 20A | Persons registered under the Maharashtra Goods and Services Tax Act, 2017 (from 1 July 2017). | ₹2,500 per annum |
| 21 | Persons other than those in the preceding entries who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to section 3(2). | ₹2,500 per annum |
No rows match — clear the filter to see all.
Note 1 to the Schedule: where a person is covered by more than one entry, the highest rate of tax specified under any of those entries applies; this does not apply to entry 16(iv). Note 2: for entry 8 the tax is worked on the turnover of sales or purchases of the previous year, and where the dealer has no previous year the rate is ₹2,000.
Sections 3(2) and 27A
Limit and Exemptions in the Act
- Section 3(2), first proviso: the tax payable in respect of any one person shall not exceed ₹2,500 in any year.
- Section 27A(a): members of the armed forces serving in any part of the State and drawing pay and allowances as such.
- Section 27A(b): badli workers in the textile industry.
- Section 27A(c), as substituted with effect from 1 April 2023: a person with benchmark disability as defined in the Rights of Persons with Disabilities Act, 2016, and parents or guardians of a child with benchmark disability, on producing the certificate of disability.
- Section 27A(d): women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of the Directorate of Small Savings.
- Section 27A(f): persons who have completed the age of sixty-five years.
- Section 27A(h): armed members of the Central Reserve Police Force and of the Border Security Force serving in the State.
Practical
How to Use This Chart
- For payroll, test each month: for men ₹7,500 and ₹10,000 are the two limits; for women the only limit is ₹25,000.
- Above the top limit deduct ₹200 a month and ₹300 in February, which makes ₹2,500 for a full year.
- A person covered by more than one entry pays under the entry with the highest rate (Note 1).
- A partner pays under entry 19 and a director under entry 5; a company or LLP pays separately under entry 18 or 18A.
Not shown on this page
- The rate sheet read is the Maharashtra GST Department copy marked "As on 31.03.2025", and the Act copy is the Law and Judiciary Department print as modified up to 30 June 2023. Amendments made after 31 March 2025 are not included.
- The Law and Judiciary Department print of entry 1 has two printing slips (it drops "five hundred" in the first limit for men and repeats "do not exceed" in the second limit for women). The slabs here follow the GST Department rate sheet, which prints the entry in full.
- The GST Department rate sheet prints a single figure of ₹2,500 against entry 8. This chart shows ₹2,000 and ₹2,500 for the two turnover classes as printed in the Act copy and in Note 2.
- Notifications under section 4B (entry 1A) and under the second proviso to section 3(2) (entry 21) are not shown.
- Enrolment and registration procedure, due dates, returns, interest and penalties are not covered.
Official documents behind this page
- Rate Schedules under the Profession Tax Act, 1975, Schedule I, "As on 31.03.2025" (Maharashtra Goods and Services Tax Department, mahagst.gov.in)Entry 1 for each period (the version from 1/4/2023 onwards is the one shown), entries 1A to 21 with their rates and starting dates, Notes 1 and 2.
- Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Maharashtra Act XVI of 1975), as modified up to 30 June 2023, Government of Maharashtra, Law and Judiciary DepartmentSection 3(2) with its first and second provisos (limit of ₹2,500 a year; entry 21 notifications), section 27A (exemptions), and Schedule I entries 1 to 21 with Notes 1 and 2, including entry 8 (₹2,000 and ₹2,500). Footnotes record entry 1 as amended by Maharashtra Act 19 of 2023 with effect from 1 April 2023.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.