Quick answer: Professional tax in Maharashtra is deducted from salaries at ₹175 a month (men earning ₹7,501–₹10,000) or ₹200 a month (above ₹10,000), with ₹300 in February, up to ₹2,500 a year. Women earning up to ₹25,000 a month pay nothing. Employers deduct and deposit it under a PTRC and file Form III-B by the 15th (monthly) or by 15 March (annual), and businesses pay their own ₹2,500 under a PTEC by 30 June.
Maharashtra levies professional tax under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, administered by the State GST Department through the MahaGST portal. For payroll it means two things: deducting the right amount from each employee's salary every month, and depositing it and filing returns under the employer's PTRC on time. This guide covers the 2026-27 slabs, PTRC and PTEC, the due dates as changed in February 2026, how to pay and file, and the penalties for getting it wrong. For how professional tax works across states, see our professional tax guide.
Professional tax slab in Maharashtra (2026-27)
| Monthly salary or wages | Men | Women |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501 to ₹10,000 | ₹175 a month | Nil |
| ₹10,001 to ₹25,000 | ₹200 a month (₹300 in February) | Nil |
| Above ₹25,000 | ₹200 a month (₹300 in February) | ₹200 a month (₹300 in February) |
These are the rates for salary and wage earners in entry 1 of the Schedule to the Act (MahaGST rate schedule). The February top-up brings the annual total to the constitutional cap of ₹2,500 (Article 276(2)): 11 × ₹200 + ₹300 = ₹2,500. A man earning between ₹7,501 and ₹10,000 pays ₹175 × 12 = ₹2,100 a year. Check any salary with our professional tax calculator.
What counts as salary for PT
The slab is applied to the monthly salary or wages actually paid, which in practice is gross pay for the month, including allowances. Unpaid leave can therefore move an employee into a lower slab for that month, and a mid-year raise can move them into a higher one from the month it is paid.
Who is exempt
Section 27A of the Act exempts, among others, persons aged 65 or more, persons with a permanent physical disability of 40% or more, parents or guardians of a child with a mental or physical disability, members of the armed forces serving in the State, badli workers in the textile industry and Mathadi workers. Collect the supporting certificate before stopping the deduction.
PTRC and PTEC: which do you need?
| Point | PTRC (Registration Certificate) | PTEC (Enrolment Certificate) |
|---|---|---|
| Purpose | Employer deducts PT from employees and deposits it | Person pays its own PT |
| Who needs it | Every employer with at least one employee above the exemption limit | Companies, firms, LLPs, directors, partners, self-employed professionals, traders |
| Amount | Total deducted from employees | Usually ₹2,500 a year (as per the Schedule) |
| Payment and return | Pay and file Form III-B monthly or annually | Pay once a year; no return |
| Due date | 15th of the month (monthly) or 15 March (annual) | 30 June (section 8) |
A company with employees therefore normally holds both: a PTRC for its staff and a PTEC for itself. Directors are also liable on their own account, and their PT is usually paid under their own enrolment. Apply on the MahaGST portal within 30 days of becoming liable, with the PAN, constitution and address proof of the business and details of the place of work and employees. Late registration or enrolment attracts a daily penalty under section 5 of the Act.
An enrolled person paying ₹2,500 a year can also opt to pay in one lump sum for five years by paying four years' tax, and the tax is then not affected by any rate change during those five years.
PTRC due dates and periodicity
The Maharashtra Finance Department amended rule 11(3) of the Profession Tax Rules by a notification dated 28 February 2026, bringing the due dates forward (TaxGuru: notification and FAQs):
| Who | Earlier due date | Due date from 28 Feb 2026 |
|---|---|---|
| Monthly PTRC filers (previous year's PT ₹1 lakh or more, and in the year of registration) | Last day of the month | 15th day of the month |
| Annual PTRC filers (previous year's PT below ₹1 lakh) | 31 March | 15 March |
| PTEC holders (existing enrolment) | 30 June | 30 June under section 8 (some advisers now recommend paying by 15 June; check the MahaGST portal) |
Two points about the dates. First, the return year for annual filers runs from 1 March to the end of February, which is why the February deduction falls inside it and the return is due on 15 March. Second, salary is reported in the first return due after it is paid. Salary for April paid in April or early May goes in the May return, due 15 May. If it is paid in June, it goes in the June return, due 15 June. In practice, PT deducted from one month's payroll is deposited by the 15th of the next month. For the March 2026 returns, Trade Circular 2T of 2026 allowed filing up to 30 April 2026 without a late fee where the tax had been paid by 15 March (Trade Circular 2T of 2026).
How to check your periodicity
Periodicity is decided each year from the previous year's liability: under ₹1 lakh means one annual return, ₹1 lakh or more means monthly returns. A newly registered employer files monthly for the year of registration. The MahaGST portal publishes the PTRC periodicity list for each financial year (the 2026-27 list is in the "What's New" section) and fetches it automatically on the return page.
Example: monthly or annual?
- 30 employees, all men earning above ₹10,000: 30 × ₹2,500 = ₹75,000 a year, below ₹1 lakh, so one annual return by 15 March.
- 40 employees on the same pay: 40 × ₹2,500 = ₹1,00,000, so the next year is monthly: ₹8,000 deposited each month (₹12,000 for the February deduction).
How to pay professional tax in Maharashtra online
- Calculate: from the month's payroll, count employees in each slab and total the PT deducted.
- Log in: sign in to the MahaGST portal with the PTRC (or PTEC) credentials.
- Pay first: generate the e-challan for the return period and pay by net banking or another available mode. Payment must be made before the return is uploaded.
- File Form III-B: open the Return tab, select the year (periodicity is fetched automatically) and the period, enter the employees and tax by slab, link the payment and submit.
- Keep records: save the challan and acknowledgement with the payroll for that month.
A return is required even when the tax is nil for the period. A revised return can be filed within six months of the end of the year if you find an error. For PTEC, there is no return: just pay the annual amount by 30 June.
Interest, penalty and late fee
- Late payment: simple interest at the prescribed rate for each month or part of a month of delay (section 9).
- Penalty: if tax is not paid without reasonable cause, the authority may impose a penalty of up to 10% of the tax after giving a hearing.
- Late return: a fee of ₹200 if filed within 30 days of the due date and ₹1,000 after that (section 6(3)).
- Not deducting: the employer is liable for the tax it should have deducted, with interest, even though it was not recovered from employees.
How these compare with PF, ESI and TDS penalties is covered in our payroll penalties guide.
PT in payroll: deduction and tax treatment
- On the payslip: PT appears as a statutory deduction every month; see payroll deductions.
- Income tax: under the old regime, the PT paid by an employee is deductible from salary income; the new regime, now the default, does not allow it, and this position continues under the Income-tax Act, 2025.
- Multi-state employers: PT follows the State where the employee works, so a Pune employee is under Maharashtra rules and a Bengaluru colleague under Karnataka rules, even on the same payroll.
- Calendar: add the 15th, 15 March and 30 June to your payroll compliance calendar.
Related reading: Professional tax in India · Payroll compliance · Labour welfare fund calculator
Get PT, PF, ESI and TDS right every month. The Indian Salary & Payroll Management e-Book explains every statutory deduction with worked examples, due dates and checklists.
Frequently asked questions
What is the professional tax slab in Maharashtra?
For men, salary up to 7,500 rupees a month is exempt, 7,501 to 10,000 rupees attracts 175 rupees a month, and above 10,000 rupees attracts 200 rupees a month with 300 rupees in February. For women, salary up to 25,000 rupees a month is exempt and above that the tax is 200 rupees a month with 300 rupees in February. The maximum is 2,500 rupees a year.
Are PTRC and PTEC compulsory?
PTRC (registration certificate) is compulsory for every employer in Maharashtra with at least one employee whose salary is above the exemption limit, because the employer must deduct and deposit the tax. PTEC (enrolment certificate) is compulsory for persons who pay professional tax on their own account, such as companies, firms, directors, and self-employed professionals and traders. A company usually needs both.
What is the due date for PTRC payment and return?
Since the notification of 28 February 2026, employers filing monthly must pay and file by the 15th of the month after the payroll month, for example April salary by 15 May (earlier the last day of that month), and employers filing annually must pay and file by 15 March for the return year running from March to February (earlier 31 March). PTEC holders pay by 30 June each year under section 8 of the Act.
How do I check my PTRC periodicity?
Periodicity depends on the employer's professional tax liability in the previous year: below 1 lakh rupees means an annual return, 1 lakh rupees or more means monthly returns, and in the year of registration returns are monthly. The MahaGST portal publishes the periodicity list for each year and also shows it automatically when you open the return page.
How do I file the monthly PTRC return?
Log in to the MahaGST portal with the PTRC credentials, pay the tax first by e-challan for the return period, then open the return section, select the year and period, enter or upload the salary slabs, number of employees and tax deducted in Form III-B, link the payment and submit. Keep the acknowledgement and challan for records.
What is the penalty for late PT payment in Maharashtra?
Late payment attracts simple interest at the prescribed rate for each month or part of a month of delay, and the authority may impose a penalty of up to 10% of the tax after a hearing. A return filed late attracts a fee of 200 rupees if within 30 days of the due date and 1,000 rupees after that.
Position as of 15 November 2026. Based on the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975, as amended by the notification dated 28 February 2026, and MahaGST trade circulars. General information, not legal or tax advice.