Professional Tax · Maharashtra
Maharashtra Professional Tax
Professional Tax in Maharashtra: the Act, slab rates, who is exempt, registration and the dates to pay and file.
At a glance
- Slabs
- 5
- Top slab
- ₹200
- Payment and return dates
- 3
- Registration
- Online
The law
- Act
- Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
- Rules
- Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975
- Who pays
- Employers deduct it from the salaries of staff working in the state; professionals, traders and businesses pay their own tax.
- Exempt
- Persons above 65 years of age.
- Men: up to ₹7,500 a month
- Tax
- Nil
- Men: ₹7,501 to ₹10,000 a month
- Tax
- ₹175 a month
- Men: ₹10,001 a month and above
- Tax
- ₹200 a month
- Remarks
- ₹300 in February: ₹2,500 a year.
- Women: up to ₹25,000 a month
- Tax
- Nil
- Women: ₹25,001 a month and above
- Tax
- ₹200 a month
- Remarks
- ₹300 in February: ₹2,500 a year.
| Salary or income | Tax | Remarks |
|---|---|---|
| Men: up to ₹7,500 a month | Nil | — |
| Men: ₹7,501 to ₹10,000 a month | ₹175 a month | — |
| Men: ₹10,001 a month and above | ₹200 a month | ₹300 in February: ₹2,500 a year. |
| Women: up to ₹25,000 a month | Nil | — |
| Women: ₹25,001 a month and above | ₹200 a month | ₹300 in February: ₹2,500 a year. |
- Monthly return and payment, for employers whose tax for the previous year was ₹1,00,000 or more
- Due
- 15th of the following month
- Annual return and payment, for March to February, for other employers
- Due
- 15 March
- Enrolment tax (PTEC)
- Due
- 31 March
| What | Due | Form |
|---|---|---|
| Monthly return and payment, for employers whose tax for the previous year was ₹1,00,000 or more | 15th of the following month | — |
| Annual return and payment, for March to February, for other employers | 15 March | — |
| Enrolment tax (PTEC) | 31 March | — |
Registration
- How
- Online and without a fee. The employer takes a registration certificate (PTRC) within 30 days of becoming liable; the business takes an enrolment certificate (PTEC) and pays its own tax by 31 March each year. A new company takes both at incorporation.
- Documents
- Memorandum of Association and certificate of incorporation
- Articles of Association
- PAN card
- Lease agreement
- Bank details with a cancelled cheque
- Employer's address proof and ID proof
- Email address and phone number
- List of employees with gross salary
- Website
- mahagst.gov.in
Official sources
The return dates apply from a rule change of 28 February 2026. Slabs apply from 1 April 2023.
Last checked 23 October 2026. Rates and rules change: ask us to confirm before you rely on them.
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