What is Professional Tax?
Professional Tax (PT) is a state-imposed tax on individuals earning income through employment, profession, trade, or calling. In Maharashtra, it is governed by the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act, 1975. Both salaried employees and self-employed professionals must register and pay this tax based on their income level.
Who Needs to Register?
- Employers (including partnerships and sole proprietorships) must register and deduct PT from employee salaries.
- Self-employed professionals (doctors, lawyers, architects, freelancers, etc.) must register and pay PT.
Who is Exempted?
- Foreign employees
- Persons above 65 years
- Temporary textile industry workers
- Parents/guardians of children with disability
- Women agents under Mahila Pradhan KshetriyaBachat Yojana
- Persons with permanent physical disability (including blindness)
- Members of the armed forces (as per relevant Acts)
Types of Professional Tax Registration
PTEC - Professional Tax Enrolment Certificate
For individuals and entities (except firms and HUFs) engaged in any profession, trade, or employment. Maximum Rs. 2,500/year. Due date: 30th June every year.
PTRC - Professional Tax Registration Certificate
For employers with employees. No minimum employee threshold. Employers must deduct and deposit PT from salaries. Due date: Last day of the month in which salary is paid.
Documents Required
For Employers:
- PAN card of company/firm
- Proof of address
- Certificate of incorporation (for companies)
- Employee details (number, salary structure)
- Bank account details
For Self-Employed:
- PAN Card
- Proof of residence
- Professional qualification certificates
- Passport-sized photographs
- Bank account details
Payment & Slabs
For Employers:
- Deduct PT from employees' salaries and deposit to government by last day of the month.
For Self-Employed:
- Pay PT annually by 30th June as per income classification.
Slab Rates (Maharashtra):
| Salary/Income | PT Amount |
|---|---|
| Up to ₹7,500/month (Men) | Nil |
| Up to ₹10,000/month (Women) | Nil |
| ₹7,500–₹10,000/month | ₹175/month |
| Above ₹10,000/month | ₹200/month (₹300 in Feb) |
| Self-employed | Up to ₹2,500/year |
Penalties for Non-Compliance
- Late registration: Up to ₹5/day
- Non-payment: 10% of tax due + interest
- Late payment: Interest and late fees
Registration Process
- Gather required documents
- Apply online via mahagst.gov.in
- Submit application and pay fees
- Receive PT certificate (PTEC/PTRC)
Frequently Asked Questions
Is Professional Tax compulsory in Maharashtra?
Yes, it is mandatory for eligible professionals and salaried individuals.
What is the due date for PTEC payment?
30th June every year, payable in advance for the financial year.
What is the due date for PTRC return?
31st March of the financial year or last date of the respective month.
How to pay Professional Tax?
Payments are made online through the Maharashtra government portal: mahagst.gov.in
What are the penalties for late payment?
Penalties include late fees, interest, and up to 10% of the tax due.
Who is exempt from Professional Tax?
Foreign employees, senior citizens (65+), certain disabled persons, and others as per the Act.