Professional tax in Maharashtra
Employers deduct up to ₹2,500 a year from each salary, with a lower table for women; businesses and professionals pay their own, mostly ₹2,500 a year by 31 March.
Levied by the state, through the Maharashtra GST Department.
When it is due
31 March every year
For the financial year ending that day. Businesses and professionals: Professional tax on the business or profession.
15 March every year
For March last year to February. Employers whose PT last year was under ₹1 lakh: Professional tax from salaries, annual (Form III-B).
The 15th of every month
For the month before. Employers whose PT last year was ₹1 lakh or more: Professional tax from salaries (Form III-B).
Salary slabs
By monthly salary, from 1 April 2023.
| Salary a month | Professional tax |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 to ₹10,000 | ₹175 a month |
| ₹10,001 and above | ₹200 a month, ₹300 in February |
| Salary a month | Professional tax |
|---|---|
| Up to ₹25,000 | Nil |
| ₹25,001 and above | ₹200 a month, ₹300 in February |
Who pays and registers
- Employers register for a PTRC (registration certificate) within 30 days of becoming liable, and deduct PT from their staff's salaries.
- Businesses, professionals, companies, LLPs, each partner of a firm and GST-registered people enrol for a PTEC (enrolment certificate) and pay their own PT.
- A new company gets both certificates when it is incorporated.
Employers: deducting from salaries
- Return and payment in Form III-B, paid by MTR-6 challan.
- If last year's PT bill was ₹1 lakh or more: monthly, by the 15th, for the month before.
- If it was less: once a year, by 15 March, for March last year to February.
- A newly registered employer files monthly until the end of its first year.
- These dates moved from the month's last day (and 31 March) on 28 February 2026.
Businesses and professionals: your own professional tax
- ₹2,500 a year for most: professionals, companies, LLPs, each partner of a firm, GST-registered people.
- A shop or establishment pays ₹1,000 with no staff, ₹2,000 with up to two, ₹2,500 with more (where the Shops and Establishments Act applies; ₹500, ₹1,000 and ₹2,500 elsewhere).
- Where more than one applies, the highest rate is paid.
- Due by 31 March of the year. Some websites still give 30 June; the Act says 31 March.
Paying late
- Interest: 1.25% a month for the first month late, 1.5% a month for the second and third, 2% a month after that.
- Penalty for not paying: 10% of the tax due.
- Late return: ₹200 within 30 days, ₹1,000 after that.
- Late employer registration: ₹5 a day.
Questions people ask
- Who collects professional tax in Maharashtra?
- It is levied by the state, through the Maharashtra GST Department.
- When is professional tax due in Maharashtra?
- Businesses and professionals: Professional tax on the business or profession: 31 March every year, for the financial year ending that day. Employers whose PT last year was under ₹1 lakh: Professional tax from salaries, annual (Form III-B): 15 March every year, for March last year to February. Employers whose PT last year was ₹1 lakh or more: Professional tax from salaries (Form III-B): the 15th of every month, for the month before.
- What is the penalty for paying professional tax late in Maharashtra?
- Interest: 1.25% a month for the first month late, 1.5% a month for the second and third, 2% a month after that. Penalty for not paying: 10% of the tax due. Late return: ₹200 within 30 days, ₹1,000 after that. Late employer registration: ₹5 a day.
From Maharashtra's own Act, rules and notifications, checked on 10 November 2026. Pay and register on the official portal. Sources:
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