Professional Tax (PT) is a tax levied by the State Government on income earned through employment or practising a profession. In Maharashtra, it is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
This article aims to help employers, employees, and self-employed professionals understand everything about Professional Tax in Maharashtra — from applicability and slab rates to exemptions, return filing, and penalties.
What is Professional Tax?
Professional Tax is a direct tax deducted from salaried employees and self-employed individuals. It is deductible under Section 16(iii) of the Income Tax Act while computing taxable salary income.
Who Has to Pay Professional Tax?
| Category | Requirement |
| Employers (PTRC) | Must deduct and deposit PT for their employees. Must register for a Professional Tax Registration Certificate (PTRC). |
| Employees | PT is deducted from their salary by the employer. No separate registration is needed. |
| Self-Employed (PTEC) | Professionals like doctors, freelancers, consultants, traders, etc., must register and pay PT via Professional Tax Enrollment Certificate (PTEC). |
Latest Professional Tax Slab in Maharashtra (Effective from 1 April 2023)
| Monthly Gross Salary | PT Payable | Applicable To |
| Up to ₹7,500 | Nil | Male Employees |
| ₹7,501 – ₹10,000 | ₹175 per month | Male Employees |
| Above ₹10,000 | ₹200/month (₹300 in Feb)* | Male Employees |
| Up to ₹25,000 | Nil | Female Employees |
| Above ₹25,000 | ₹200/month (₹300 in Feb)* | Female Employees |
*₹300 is deducted in February to meet the ₹2,500 annual cap.
Registration Requirements
| Type | Who Should Register | Time Limit |
| PTRC (Employer) | Businesses employing staff | Within 30 days of hiring employees |
| PTEC (Self-employed) | Individuals/professionals running business | Within 30 days of starting business |
Documents Required:
- PAN & Aadhaar Card
- Business Address Proof
- Shop Act License / MOA
- Salary Details (for PTRC)
- Passport-size Photo
Where to register:
👉 https://www.mahagst.gov.in
PT Payment Due Dates
Based on Previous Year’s Total PT Liability:
| Previous Year’s PT Liability | Payment Frequency | Due Date |
| Up to ₹50,000 | Annually | 15th March of current FY |
| Above ₹50,000 | Monthly | 15th of the following month |
PTEC (Self-Employed / Directors / Partners): Flat ₹2,500 per year, no return filing required — payment due by 15th June of the financial year (moved up from the earlier 30th June deadline, per the Feb 2026 amendment).
PT Return Filing Due Dates
| Previous Year’s PT Liability | Return Frequency | Return Due Date |
| Up to ₹50,000 | Annual | 15th March |
| Above ₹50,000 | Monthly | 15th of the following month |
Where to file:
👉 https://www.mahagst.gov.in
Professional Tax Exemptions in Maharashtra
The following individuals are exempt from paying PT:
- Women earning up to ₹25,000/month
- Senior Citizens (Age 65 and above)
- Persons with ≥40% permanent disability
- Parents/guardians of a mentally disabled child
- Members of Armed Forces
- Badli workers in the textile industry
How to Pay Professional Tax Online
- Go to https://www.mahagst.gov.in
- Click on “e-Payments”
- Choose correct certificate (PTRC or PTEC)
- Enter details of the tax period and amount
- Make payment via Net Banking/UPI/Credit Card
- Download & save the e-Challan
Penalties for Non-Compliance
| Default | Penalty |
| Late Registration | ₹5 per day for employers; ₹2 per day for self-employed |
| Late Payment of Tax | Interest @ 1.25% per month |
| Non-Payment of Tax | Penalty up to 10% of the tax due |
| Late Filing of Return | ₹200 (delay up to 30 days), ₹1,000 (delay beyond 30 days) |
| False Information in Return | Penalty up to 3 times the tax amount + possible prosecution |
Final Thoughts
Professional Tax is a statutory obligation in Maharashtra and must be managed with diligence by both employers and self-employed individuals. With the latest updates — like the ₹25,000 exemption for women — it’s more important than ever to stay informed.
✔️ Ensure accurate deductions,
✔️ Make timely payments, and
✔️ File returns as per due dates to avoid penalties.
For official information, always visit:
👉 https://www.mahagst.gov.in
FAQs on Professional Tax in Maharashtra
Q1. Is Professional Tax mandatory in Maharashtra?
Yes. It is a legal requirement for all eligible earning individuals.
Q2. Can PT be claimed as a deduction under Income Tax?
Yes. It is deductible under Section 16(iii).
Q3. Is it compulsory for freelancers to pay PT?
Yes, they need to register under PTEC and pay annually.
Q4. What is the maximum PT payable annually?
₹2,500 per person per year.
Q5. Can a woman earning ₹24,000/month avoid PT?
Yes. Women earning up to ₹25,000/month are fully exempt.
More Related Posts :
- Professional Tax in India: Understanding the Basics and Implications
- Professional Tax in Karnataka: A Complete Guide for 2026
- Professional Tax in Jharkhand: Applicability, Slab Rates, Due Date, Penalty, Exemption, Payment Process