Maharashtra Professional Tax Overview
Maharashtra is one of the most prominent states levying Professional Tax (PT) under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Every salaried employee and self-employed professional working in Maharashtra must pay PT. Employers must register for PTRC (Professional Tax Registration Certificate) and deduct PT from employees’ salaries monthly.
Maharashtra PT Slab Rates 2026
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to 7,500 | Nil |
| 7,501 to 10,000 | 175 |
| Above 10,000 (Men) | 200 (300 in February) |
| Above 10,000 (Women) | Nil (up to 25,000 exempted) |
Maximum annual PT: ₹2,500. The February adjustment of ₹300 ensures the annual total reaches exactly ₹2,500.
PTRC and PTEC Registration
PTRC (Registration Certificate)
Every employer deducting PT from employees must obtain PTRC within 30 days of becoming liable. Application is made online through the Maharashtra GST Department portal (mahagst.gov.in).
PTEC (Enrolment Certificate)
Self-employed professionals (doctors, lawyers, CAs, architects, etc.) and businesses must obtain PTEC. This is for individuals/firms paying PT on their own behalf rather than through an employer.
Due Dates for PT Payment
| Category | Due Date |
|---|---|
| Monthly (if PT liability > ₹50,000/year) | Last date of the following month |
| Yearly (if PT liability ≤ ₹50,000/year) | 31st March of the financial year |
| PTEC holders | 30th June each year |
How to Pay Maharashtra Professional Tax Online
- Step 1: Visit mahagst.gov.in and log in with your PTRC/PTEC credentials
- Step 2: Navigate to e-Payment section
- Step 3: Select the period and enter the PT amount
- Step 4: Pay via net banking, debit card, or NEFT/RTGS
- Step 5: Download the payment challan for records
Penalties for Late Payment
- Interest: 1.25% per month on the unpaid amount
- Penalty: 10% of the amount due for late filing of returns
- Non-registration penalty: ₹5 per day of default
Women Employees Exemption in Maharashtra
Women employees earning up to ₹25,000 per month are exempt from Professional Tax in Maharashtra. This is a significant benefit unique to Maharashtra compared to most other states. Women earning above ₹25,000 pay the standard rates.
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Frequently Asked Questions
Is Professional Tax mandatory in Maharashtra?
Yes. Every employer with employees working in Maharashtra must register for PTRC and deduct PT from eligible employees’ salaries.
Are women fully exempt from PT in Maharashtra?
Women earning up to ₹25,000/month are exempt. Above that threshold, standard rates apply.
What is the difference between PTRC and PTEC?
PTRC is for employers who deduct PT from employees. PTEC is for self-employed individuals and businesses paying PT on their own behalf.
