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.
Calculator
Work Out the Profession Tax to Deduct
Pick the employee and the monthly salary or wages. The calculator uses entry 1 of Schedule I as it applies from 1 April 2023.
Entry 1 from 1 April 2023 only. A full year assumes the same salary band in every month of the year; where the band changes during the year, add the months one by one. Other entries at ₹500 to ₹2,000 (entries 7(b), 8(i), 10, 13 and 16) are in the tables above.
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 |
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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 |
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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.
If you miss it
Late Fee and Penalty
Late payment of tax: interest
An employer who fails to pay the tax pays simple interest for each month or part of a month after the last date: 1.25% of the unpaid tax for the first month, 1.5% a month from the second to the third month, and 2% a month after three months. An enrolled person who fails to pay pays interest at the same rates. Act s.9(2) and 9(3) · Rules r.11C-1
Late return: late fee
An employer who files the return late pays a late fee of ₹200 if the return is filed within thirty days after the due date and ₹1,000 in any other case, before filing the return. The fee is in addition to the tax due. Act s.6(3)
Late registration or enrolment
An employer who fails to apply for registration in time may be charged a penalty of ₹5 for each day of delay. A person liable to enrolment who does not apply in time pays interest at 1.25% a month on the tax from 1 July of the year until payment. False information in the application can attract a penalty equal to three times the tax payable. Act s.5(5), 5(6) and 9(3A)
Tax not paid after a demand
An enrolled person or registered employer who fails without reasonable cause to pay within the time in the notice of demand can be charged a penalty equal to 10% of the tax due. On conviction for not complying with the Act or Rules, the fine can go up to ₹5,000, plus up to ₹50 a day for a continuing offence. Act s.10 and s.20
Worked examples
What You Pay in Common Cases
Man earning ₹15,000 a month, full year
April to January, 11 months × ₹200₹2,200
February₹300
Deducted in the year₹2,500
Man earning ₹9,000 a month, full year
12 months × ₹175, entry 1(i)(b)₹2,100
FebruarySame ₹175
Deducted in the year₹2,100
Woman earning ₹20,000 a month
Up to ₹25,000 a month, entry 1(ii)Nil
FebruaryNil
Deducted in the year₹0
Employer pays ₹10,000 of tax two months late
First month, 1.25%, rule 11C-1₹125
Second month, 1.5%, rule 11C-1₹150
Interest under section 9(2)₹275
Procedure
How to Apply and Pay
- 1Apply for registration or enrolmentWithin thirty days of becoming liable: employer in Form I, others in Form II, with PAN or TAN (Act s.5(3); rules 3, 4, 4A).
- 2New companyObtain both the certificate of enrolment and the certificate of registration at the time of incorporation (s.5(3A)).
- 3Deduct from salaryDeduct the entry 1 amount before paying the salary or wages (s.4).
- 4Pay with challan MTR-6Employer pays the tax due as per the return before uploading the e-return in Form III-B (rule 11(1), 11(2A)).
- 5File returns on timePrevious year tax under ₹1,00,000: annual return by 31 March; ₹1,00,000 or more: monthly return by the last date of the month; monthly in the first year (rules 11(3), 11A).
- 6Enrolled personsPay the tax for the year on or before 31 March of that year (s.8(2)).
Documents to file with it
- Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, with proof (rule 4A(1))
- For a company applying under section 5(3A): PAN or TAN of all directors and the authorised signatory, or passport number of a foreign national director (rule 4A(1), proviso)
- Application in Form I for registration of an employer, or Form II for enrolment (rules 3(1) and 4(1))
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.
- The Rules were read from the GST Department OCR copy published on mahagst.gov.in, which notes amendments up to the notification dated 15 March 2024. A later amendment of the Rules, for example of the return due dates or the interest table, is not included.
- The advance payment scheme under section 8(3), the deduction from agents under section 4B and collection under section 4C are fixed by notification and are not shown.
- Remission of interest (section 9(4), rule 11C-2), assessment, appeal and refund procedure 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. Also read for the penalty and procedure parts: section 3(2) third proviso (un-enrolled period), section 4 (employer liability), section 5 (registration and enrolment, penalties of ₹5 a day and three times the tax), section 6 (returns, late fee of ₹200 or ₹1,000), section 8(2) (enrolled persons pay by 31 March), section 9 (interest, 1.25% a month from 1 July for an un-enrolled person), section 10 (penalty of 10%), section 20 (fine up to ₹5,000).
- Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, Maharashtra GST Department OCR copy (mahagst.gov.in, PT Rules page, fetched 3 October 2026; amendments noted up to 15 March 2024)Rules 3 and 4 (Form I and Form II), rule 4A (PAN or TAN), rule 11 (payment as per return, e-return in Form III-B with challan MTR-6, annual return by 31 March where the previous year tax was under ₹1,00,000 and monthly return by the last date of the month otherwise), rule 11A (monthly returns in the first year), rule 11C-1 (interest at 1.25%, 1.5% and 2% a month).
Disclaimer: This chart reproduces fees and rates from the official documents listed above, as read on 2 October 2026. It is general information, not professional advice for your case. Fees, rates and slabs are changed by notification, and the amount the authority’s portal or challan asks for on the day you pay is the one that applies. The calculator only adds up the figures on this page; it does not know your facts or any later change. TaxClue is not responsible for a decision taken on this page alone. Check the current notification on the official website before you pay or file.