Professional Tax in Maharashtra
Current as of May 2026. Professional tax rates are set by Maharashtra and can change by notification; confirm against the state portal before relying on them for payroll.
Maharashtra is one of the most PT-active states, and its rules carry two quirks that catch payroll teams out. First, registration is split in two: PTEC (Professional Tax Enrolment Certificate) covers the employer entity itself, while PTRC (Professional Tax Registration Certificate) covers the employer in its role as the deductor of employees PT. A company needs both. Second, the monthly tax is ₹200 for eleven months but jumps to ₹300 in February, so the annual total lands exactly on the ₹2,500 constitutional cap (11 × 200 + 300). Many payroll systems miss the February increment. The state also runs a gender split: male employees start paying once salary crosses ₹7,500 a month, while female employees pay nothing until salary exceeds ₹25,000 a month. Registration and monthly e-returns run through the mahagst.gov.in portal, with payment due by the last day of the month. A work-from-home employee in Pune still triggers Maharashtra PT, not the PT of wherever the head office sits.
Maharashtra professional tax slabs
| Monthly salary | PT per month |
|---|---|
| Up to ₹7,500 (male) / ₹25,000 (female) | ₹0 |
| ₹7,501 to ₹10,000 (male) | ₹175 |
| Above ₹10,000 (male) / above ₹25,000 (female) | ₹200 (₹300 in February) |
Annual total is exactly ₹2,500 (11 × ₹200 + ₹300 in February).
Registration
- Obtain both PTEC (for the entity) and PTRC (for the employer-as-deductor) on mahagst.gov.in.
- A new employer should register within 30 days of becoming liable.
Portal: MahaGST (Maharashtra Goods and Services Tax Department).
Filing and due dates
- File the monthly e-return and pay by the last day of the month (Form III-B monthly, Form III annual).
- Apply ₹200 for eleven months and ₹300 in February.
- Late payment attracts interest at 1.25% per month plus a late-filing fee of up to ₹1,000.
FAQs
What is the professional tax slab in Maharashtra for 2026?
Male employees: nil up to ₹7,500 a month, ₹175 from ₹7,501 to ₹10,000, and ₹200 above ₹10,000 (₹300 in February). Female employees pay nil up to ₹25,000 a month.
What is the difference between PTEC and PTRC in Maharashtra?
PTEC is the enrolment certificate for the business entity paying its own PT. PTRC is the registration certificate for the employer deducting PT from employee salaries. Most employers need both.
Why is professional tax ₹300 in February in Maharashtra?
The state sets eleven months at ₹200 and February at ₹300 so the annual total reaches exactly the ₹2,500 constitutional cap.
When is Maharashtra professional tax due?
The monthly PTRC e-return and payment are due by the last day of the month.
Do female employees pay professional tax in Maharashtra?
Only if monthly salary exceeds ₹25,000. Below that, female employees pay no PT in Maharashtra.