Professional Tax Maharashtra: What Taxpayers Must Know
- Asharam Swain
- Dec 12, 2025
- 6 min read
Introduction
Professional tax in Maharashtra is a state tax that targets individuals who earn income, whether through employment or self-employment. This tax affects salaried employees, freelancers, and business owners alike. Employers typically deduct it from their employees' salaries, while self-employed individuals are responsible for paying it directly. To avoid penalties, it's essential to stay on top of these payments.
Table of Contents
Professional Tax in Maharashtra
The Maharashtra State Tax on Professions, Trades, Callings, and Employment Act, which went into effect on April 1, 1975, governs the state's professional tax rates. This legislation requires both individuals and businesses to pay a professional tax. Both employers and self-employed individuals are required to secure a registration or enrollment certificate from the appropriate authority. Remember, you have to apply for it within 30 days of launching your profession or business.
Applicability of Professional Tax in Maharashtra
The following group of people is subject to the tax:
Hindu Undivided Families (HUFs)
Salaried workers and self-employed workers
Business/Cooperative Organization
Note: For paid employees, the employer manages their professional taxes. Consequently, they provide the pay stub to the municipal corporation after making the necessary deductions.
Professional Tax in Maharashtra Slab Rate
The amount of tax you owe depends on your salary and the fixed tax slab rates. Typically, you can expect to pay between Rs. 200 and Rs. 300 each month. You can find the exact amount in the table below:
Monthly Gross Salary | Professional Tax to be Paid | Remarks |
Up to Rs. 7,500 | Nil | For Male Employees |
Rs. 7,500 to Rs. 10,000 | Rs. 175 per month | For Male Employees |
Above Rs. 10,000 | Rs. 200 every month except for February, Rs. 300 for February | For Male Employees |
Up to Rs. 25,000 | Nil | For Female Employees |
Above Rs. 25,000 | Rs. 200 every month except for February, Rs. 300 for February | For Female Employees |
Professional Tax in Maharashtra Exemption
In Maharashtra, certain groups of people won’t have to pay professional tax. It includes:
Individuals over the age of 64.
Parents of children with physical disabilities.
People suffering from over 40% of disabilities.
Badli employees in the textile sector.
Steps to Pay Professional Tax in Maharashtra
Once you’ve figured out whether you need to pay professional tax and how much it is, it’s time to get familiar with the payment process.
Here’s a simple step-by-step guide to help you pay your professional tax in Maharashtra:
Step 1: Go to the official website of the Maharashtra GST Department and select "e-payment."
Step 2: Based on your professional payment tax status, choose the appropriate option.
Step 3: Select either the Professional Tax Registration Certificate (PTRC) or the Professional Tax Enrollment Certificate (PTEC) under the Professional Tax Act.
Step 4: Next, make sure to provide the necessary details, like the amount you owe, the deadline for paying your professional taxes, your phone number, and so on.
Step 5: Choose "Proceed to Payment."
Step 6: Feel free to use whichever payment method you prefer to complete your transaction. Once done, you'll receive an acknowledgment slip. Make sure to keep it for your records.
There is an alternative method of payment clearance. Below is a description of the entire procedure:
Step 1: Visit the GRAS (Government Receipt Accounting System) Sales Tax Portal website to choose your tax type.
Step 2: Provide your TIN (taxpayer identification number). For PTRC, the combination is 12 digits, while for PTEC, it is 11.
Step 3: Press the "Submit" button. Next, enter all required details, such as the office address, mobile number, and employer name.
Step 4: Pick your payment method and the payment duration once the ID gets automatically created.
Step 5: After entering all payment-related information, select "Proceed."
Step 6: A payment summary will pop up for you to review. If everything checks out, ensure to double-check the details and click "OK."
Step 7: You will receive a government reference number shortly. To get to the bank's website, press "OK." It is the spot where you can complete your payment.
Step 8: Once your payment goes through, you will receive a receipt. Keep this for later use.
Due Date for Professional Tax in Maharashtra
In Maharashtra, the enrollment date determines when professional tax payments are due.
If a company gets registered before May 31st of a given year, it must pay its taxes by June 30th of that same year.
If you enrolled after May 31st of a fiscal year, please make sure to complete your payment within one month of your enrollment date.
Penalties for Non-Payment of Professional Tax in Maharashtra
The following circumstances result in penalties from the Maharashtra government:
Late professional tax enrollment.
Entering inaccurate information when registering.
Professional taxes get overlooked by the deadline.
A monthly penalty of 1.25% applies to an enrolled person who fails to pay professional tax on time. Employers are required to pay interest on the outstanding balance at a rate of 2% per month if they fail to make the payment on time.
Conclusion
In Maharashtra, paying professional tax is a must for everyone, whether you are salaried or self-employed. Staying on top of your payments and following the rules can help you dodge any penalties. By getting a good grasp of tax rates, eligibility criteria, and payment deadlines, you can ensure everything runs smoothly. Plus, using wise tax planning strategies can help you reduce what you owe and keep more of your hard-earned money. And don’t forget to keep an eye on any changes in government regulations to meet your tax responsibilities without running into legal trouble.
Frequently Asked Questions
Who is eligible to pay professional tax in Maharashtra?
Both salaried workers and self-employed folks need to pay professional tax, based on their income levels and the type of profession or business they’re engaged in in the state.
Who is exempt from paying professional tax in Maharashtra?
In Maharashtra, some people don’t have to pay professional tax. This group includes senior citizens who are 65 years old and above, individuals with a disability of over 40%, badli workers in the textile sector, and parents of specially-abled children.
How can professional tax be paid in Maharashtra?
In Maharashtra, you can easily pay your professional tax online through the GRAS Maharashtra Sales Tax Portal. This secure platform is designed for your convenience, enabling you to pay your taxes from anywhere you can connect to the internet.
Is PT compulsory in Maharashtra?
In Maharashtra, qualifying people and companies must pay professional tax (PT).
How can I check my professional tax payment status in Maharashtra?
You can easily check your professional tax payment status online by visiting the official website of the Maharashtra Goods and Services Tax (MGST) Department. Just enter your PT registration number, and you'll be able to see details about your past payments, any pending dues, and your challan receipts.
Who is required to pay PTRC in Maharashtra?
In Maharashtra, if you have employees making more than the taxable limit, you need to get a Professional Tax Registration Certificate (PTRC). This certificate allows you to deduct and send the professional tax to the state. Keep in mind that various entities, such as individuals, firms, and companies involved in business or employment, are obligated to comply with this requirement.
Who is required to pay PTEC in Maharashtra?
Anyone working in a profession, trade, or job in Maharashtra, whether you're an individual or a business, is required to obtain a Professional Tax Enrolment Certificate (PTEC).
What are the registration and enrolment certificates?
Employers responsible for deducting and paying professional tax for their employees (except for government workers) will receive a registration certificate. Meanwhile, individuals who need to handle their own tax payments, unless their employer is deducting it for them, will obtain an enrolment certificate.
Where to apply for a registration or enrolment certificate?
You can submit your applications for registration and enrolment certificates to the designated registration authority. If you're in Mumbai, visit Vikrikar Bhavan in Mazgaon. For those living outside Mumbai, visit your nearest district Sales Tax office.
Are there penalties for providing incorrect information?
Yes, indeed! Anyone who provides false information while applying for enrollment or registration certificates may be fined up to three times the amount of tax they should have paid under Section 5(6) of the Professional Tax Act.
Comments