Professional Tax in Maharashtra 2025 Download Professional Tax in Maharashtra PDF Format For Free
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Paying professional tax in Maharashtra is important for three reasons. First, taxes are one of the most important sources of revenue for the state. Second, the state invests tax revenue to improve the socioeconomic conditions of its people. Lastly, the Maharashtra Professional Tax Act mandates that individuals earning above a certain threshold pay the Maharashtra professional tax.
Let’s understand more about the Maharashtra Professional Tax 2025. First, we will cover the basics of professional tax in Maharashtra. We will also provide an overview of the Maharashtra Professional Tax Act. Lastly, we will demonstrate a step-by-step process for paying professional tax in Maharashtra.
What is Professional Tax in Maharashtra?
The Maharashtra professional tax is a tax levied by the state on individuals who earn more than ₹7500. The tax is collected from salaried employees, self-employed individuals, businesses, and individuals associated with any other trade or calling. Businesses/individuals need to pay the tax based on their enrollment date with the government.
For example, if a business or individual enrolls before May 31st, they need to pay the professional tax by June 30th. On the other hand, if a professional enrolled after May 31st in that financial year, then they need to pay the tax within one month from the date of enrolment.
Continue reading to know more about the professional tax slab rates in Maharashtra.
Professional Tax Slab Rates in Maharashtra
Unlike other states, Maharashtra’s professional tax slab is unique, as it has separate slabs for male and female taxpayers. The table below shows the rates for the professional tax slab in Maharashtra for 2025.
| Salary (INR) | PT Amount (INR) | Remarks |
|---|---|---|
| Up to ₹7,500 | Nil | Nil for Male Employees |
| Between ₹7,501 to ₹10,000 | ₹175 | For Male Employees |
| More than ₹10,000 | ₹200 | For Male Employees |
| More than ₹10,000 | ₹300 | Deducted only for male employees in February by their employer. |
| Up to ₹25,000 | Nil | Nil for female employees |
| Above ₹25,000 | ₹200 | For female employees |
| Above ₹25,000 | ₹300 | Deducted only for female employees in February by their employer. |
What is the Maharashtra Profession Tax Act?
The Maharashtra Profession Tax Act, or The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, is a state legislation. The act was passed in 1975 under Article 276 of the Constitution of India. For context, Article 276 empowers the state legislature to govern professional tax in the states.
The Maharashtra Profession Tax Act specifies that employees/businesses must apply for enrollment/registration within 30 days from the date of commencement of their business.
How do You Register for Professional Tax in Maharashtra?
Section 5 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, outlines the procedure for professional tax registration in Maharashtra. The act provides for both PTRC and PTEC registration.
- PTRC refers to a professional tax registration certificate. This certificate is used by businesses to register for the professional tax in Maharashtra.
- PTEC refers to a Professional Tax Enrolment Certificate. This certificate is used by self-employed individuals and other individuals to pay taxes.
Here is a table that lists all the steps for registering for PTRC and PTEC.
| Step | Common Procedure (Applicable to Both) | PTRC (Employers) | PTEC (Individuals/Businesses) |
|---|---|---|---|
| 1 | Create a profile on the MahaGST portal with PAN, mobile number, and email | ✔ (Same Process) | ✔ (Same Process) |
| 2 | PAN verification (system fetches details) | ✔ (Same Process) | ✔ (Same Process) |
| 3 | Select “Other Act Registration” | Choose the PTRC option | Choose the PTEC option |
| 4 | Fill the application form | Form I – Employer details, business info, employee count | Form II – Individual/business details, profession |
| 5 | Upload documents (PAN, proof of address, ID, incorporation deed if applicable, photo, bank details) | Employer-related documents (MOA/AOA, Partnership Deed, incorporation cert, etc.) | Individual/business proof (Aadhaar, PAN, incorporation deed if applicable) |
| 6 | Submit application | ✔ (Same Process) | ✔ (Same Process) |
| 7 | Processing | Auto-approval in most cases. Corrections required if defects are found (30-day correction window). | Same as PTRC |
| 8 | Certificate issued online | Registration Certificate (PTRC) is downloadable within ~1 working day | Enrolment Certificate (PTEC) downloadable within ~1 working day |
What Documents are Required to Register for Maharashtra Professional Tax?
There are multiple documents that are required for registering for professional tax in Maharashtra, including:
- Memorandum of Association and Incorporation Certificate
- Articles of Association
- PAN card
- Lease agreement (acts as a proof of address for a business)
- Bank account details with a canceled cheque
- Employer address proof and ID proof
- Email address and phone number
- List of employees with gross salary.
Maharashtra Professional Tax Exemption
Individuals can avoid penalties by being aware of the Maharashtra professional tax structure.
The following individuals are exempt from paying tax.
- Senior citizens who are more than 65 years old.
- Parents of physically challenged children.
- Earning individuals with more than 40% disability
- Badli workers of the textile industry.
- Penalty for not paying tax
- Similar to other taxes, failing to pay professional tax can also result in penalties for businesses and self-employed individuals. For example, the taxpayers are penalized if they fail to pay tax on time, pay for a shorter duration, or provide false documents.
- Penalty rate
- It is 1.25% for individual taxpayers for every default month.
- It is 2% for employers for every month of payment laps.
Conclusion
Tax is the prime source of income for the state to generate revenue, which in turn is used for public welfare. It is the responsibility of individuals and employers to pay government taxes.
Knowing eligibility and exemption is very important when paying tax with a stipulated amount every month.
Any tax paid after the due date is subject to payment with a penalty. The unique criterion of Maharashtra’s professional tax system is its separate tax slabs for males and females.
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Frequently Asked Questions
1. What is the Due Date for Paying Professional Tax in Maharashtra?
There are two different due dates for paying professional tax in Maharashtra based on registration. Businesses/individuals enrolled before the 31st May must pay the tax before the 30th of June of that year. On the other hand, individuals/businesses registered after May 31st need to pay the tax within one month from the date of registration.
2. Is It Compulsory to Pay Taxes?
Paying professional tax to the state government is compulsory. The state levies a tax on individuals or business professionals. If one fails to pay the tax, they are subject to a penalty corresponding to the number of months during which the tax is not paid.
3. how to Pay Tax in Maharashtra?
The Maharashtra government has a Sales Tax Portal where one can register and pay taxes online. Registration requires certain documents to get a registered number. Using the number, one can pay their professional tax.
4. Can Professional Tax be Refunded in Maharashtra?
No, the professional tax cannot be refunded in Maharashtra. However, if someone pays an access payment due to a technical error, they can ask for a refund from the state government.
5. Who Needs to Pay the Maharashtra Professional Tax?
Salaried employees, self-employed individuals, and persons involved in other professions or calling need to pay the professional tax in Maharashtra.
6. How Much is the Maharashtra Professional Tax 2025?
Here are the Maharashtra professional tax slab rates as of September 2025.
| Monthly Gross Salary (₹) | Male Employees | Female Employees |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501 to ₹10,000 | ₹175/month | ₹175/month |
| Above ₹10,000 | ₹200/month (₹300 in February) | ₹200/month (₹300 in February) |
7. How do You Calculate Professional Tax in Maharashtra?
You can calculate professional tax in Maharashtra based on the latest slab rates and your gross salary.
