Professional Tax Registration in Maharashtra is an important compliance requirement for employers, companies, professionals and other persons covered under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Many businesses confuse Professional Tax with income tax or GST. However, Maharashtra Professional Tax is a state-level tax governed by Maharashtra law. Employers may also have a responsibility to deduct Professional Tax from employees’ salaries, deposit it with the Maharashtra Government and file the required returns.
For businesses, two terms are particularly important:
- PTRC – Professional Tax Registration Certificate
- PTEC – Professional Tax Enrolment Certificate
This guide explains who needs Professional Tax registration in Maharashtra, current Professional Tax slab rates, PTRC vs PTEC, registration procedure, documents, payment and return filing, due dates, late fees, interest, penalties and common compliance mistakes.
Important: Maharashtra updated its Profession Tax return deadlines in February 2026. Businesses should verify the latest notification and their applicable filing periodicity on the official MahaGST portal before filing.
What Is Professional Tax in Maharashtra?
Professional Tax is a tax imposed by the Maharashtra Government on professions, trades, callings and employments under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
The Act extends throughout Maharashtra and provides for taxation of persons falling within the classes specified in Schedule I. The tax payable for an individual is subject to a statutory maximum of ₹2,500 per year.
Despite its name, Professional Tax is not limited to traditional professions such as doctors or lawyers.
Depending on the applicable Schedule entry, it can cover:
- Salaried employees
- Employers
- Companies
- Directors
- Professionals
- Contractors
- Consultants
- Certain traders
- Other specified persons
What Is PTRC?
PTRC stands for Professional Tax Registration Certificate.
PTRC is primarily relevant to an employer who is liable to deduct and deposit Professional Tax from employees’ salaries/wages.
In simple terms:
PTRC = Employer’s responsibility to deduct and pay Professional Tax on behalf of eligible employees.
The Maharashtra Profession Tax Act requires an employer liable under the Act to obtain a certificate of registration.
Example
ABC Pvt. Ltd. employs 20 people in Maharashtra.
If the employees are liable for Professional Tax, the company may need:
PTRC → Deduct PT from salary → Deposit PT → File PTRC return
What Is PTEC?
PTEC stands for Professional Tax Enrolment Certificate.
PTEC applies to a person who is personally liable to pay Professional Tax under the Act, other than a salary/wage earner whose tax is payable by the employer.
The Act specifically distinguishes employer registration from enrolment of persons liable to pay tax themselves.
Examples can include:
- Certain self-employed professionals
- Proprietors
- Directors
- Partners/LLP partners in applicable categories
- Consultants
- Contractors
- Other persons covered by Schedule I
Therefore:
PTRC = Employer
PTEC = Person/professional liable to pay PT himself/herself
A business may need to examine both depending on its structure and activities.
PTRC vs PTEC: Key Difference
| Particular | PTRC | PTEC |
|---|---|---|
| Full form | Professional Tax Registration Certificate | Professional Tax Enrolment Certificate |
| Main purpose | Deduct Professional Tax from employees | Pay Professional Tax directly |
| Who generally obtains it? | Employer | Person/professional/business covered by Schedule I |
| Employee salary deduction | Yes | No |
| Monthly/annual return | Depending on PTRC periodicity | Generally payment/enrolment compliance |
| Example | Company employing taxable employees | Eligible proprietor/professional |
| Certificate | Registration Certificate | Enrolment Certificate |
Who Needs Professional Tax Registration in Maharashtra?
There is no single “one-size-fits-all” employee threshold for Professional Tax.
Applicability depends on the person/entity’s category under the Maharashtra Profession Tax Act and Schedule I.
An employer may become liable when it employs persons whose salary/wages are subject to Professional Tax.
The Act defines an employer broadly in relation to a person receiving salary or wages on a regular basis.
Profession Tax can also apply to specified classes of professionals, businesses and other persons under Schedule I.
Professional Tax Registration for Companies in Maharashtra
A company operating in Maharashtra should examine both:
1. PTRC
Required where the company is an employer liable to deduct Professional Tax from eligible employees.
2. PTEC
The company/directors or other persons may separately fall within an applicable Schedule I category.
This distinction is important because PTRC and PTEC are not interchangeable.
Special Rule for Newly Incorporated Companies
There is an important statutory provision for companies incorporated after the relevant 2020 amendment.
Section 5(3A) provides that a company incorporated under the Companies Act, 2013 after commencement of the relevant amendment is required, at incorporation, to obtain the certificate of enrolment and certificate of registration under the Profession Tax Act.
Therefore, newly incorporated companies should not assume that Professional Tax registration can simply be postponed until they hire a large workforce.
The company’s specific facts and effective date should be checked during incorporation compliance.
Maharashtra Professional Tax Slab Rates 2026
The current Schedule I rates for salaried/wage-earning persons were amended with effect from 1 April 2023.
For men
| Monthly salary/wages | Professional Tax |
|---|---|
| Up to ₹7,500 | Nil |
| Above ₹7,500 to ₹10,000 | ₹175 per month |
| Above ₹10,000 | ₹2,500 per year |
For the ₹2,500 annual slab, the deduction is:
- ₹200 per month from April to January
- ₹200 in February? No — February is ₹300
- ₹200 in March
More precisely, the Schedule provides ₹200 per month except February and ₹300 for February, totaling ₹2,500 annually.
For women
| Monthly salary/wages | Professional Tax |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹2,500 per year |
The gender-specific salary slabs were changed from 1 April 2023.
Maharashtra Professional Tax Salary Slab: Easy Examples
Example 1: Male employee earning ₹7,000
Monthly salary:
₹7,000
PT:
₹0
Example 2: Male employee earning ₹9,000
Monthly salary:
₹9,000
PT:
₹175 per month
Example 3: Male employee earning ₹15,000
Monthly salary:
₹15,000
Annual PT:
₹2,500
The normal deduction pattern is ₹200 per month except ₹300 in February.
Example 4: Female employee earning ₹20,000
Monthly salary:
₹20,000
PT:
Nil
Example 5: Female employee earning ₹30,000
Monthly salary:
₹30,000
Annual PT:
₹2,500
Why Is February Professional Tax ₹300?
This is one of the most common Maharashtra payroll questions.
For employees in the ₹2,500 annual slab, the law structures the annual amount as:
₹200 × 11 months + ₹300 in February = ₹2,500
Therefore, payroll software should automatically apply the higher February deduction.
The official Schedule I specifically provides ₹200 per month except February and ₹300 for February.
Who Is Exempt From Maharashtra Professional Tax?
Professional Tax exemptions depend on the specific statutory provision and category.
The Maharashtra Act contains exemptions for specified persons/classes.
Therefore, employers should not assume that every employee is taxable merely because the person works in Maharashtra.
For example, the salary slab itself provides:
- Nil PT for men earning up to ₹7,500
- Nil PT for women earning up to ₹25,000
Other statutory exemptions may also apply to specified categories.
Always check the applicable Schedule and exemption provisions before making deductions.
Professional Tax Registration Documents in Maharashtra
The exact document requirements can depend on the applicant and registration type.
Common information/documents may include:
For a company
- Certificate of Incorporation
- Company PAN
- TAN, where applicable
- Registered office address
- Principal place of business
- Bank details
- Directors’ details
- Authorized signatory details
- Contact number
- Email ID
- Employee/payroll information for PTRC
For partnership/LLP
- Partnership deed/LLP incorporation documents
- PAN
- Address proof
- Partner details
- Bank details
- Authorized signatory details
For proprietorship
- PAN
- Aadhaar/identity details as applicable
- Business address
- Bank details
- Business/professional details
Maharashtra’s Profession Tax Rules require PAN/TAN details to be stated in the registration/enrolment application and proof to be submitted. For companies covered by the special provision, PAN/TAN details of directors and authorized signatory can also be relevant.
Professional Tax Registration Process in Maharashtra
The registration process is completed through the Maharashtra State Tax Department’s online system.
The official portal is operated by the Maharashtra Goods and Services Tax Department.
MahaGST – Official Maharashtra Tax Department Portal
Basic process
Step 1: Determine whether PTRC, PTEC or both apply.
Step 2: Prepare PAN, TAN and business details.
Step 3: Access the Maharashtra tax portal.
Step 4: Select the relevant Profession Tax registration/enrolment service.
Step 5: Enter business/person details.
Step 6: Upload or provide required information/documents.
Step 7: Submit the application.
Step 8: Track the application/status.
Step 9: Obtain the Professional Tax Registration/Enrolment Certificate.
The Profession Tax Rules prescribe Form I for registration and Form II for enrolment. The prescribed authority issues the corresponding certificate when the application is in order.
Professional Tax Registration Time Limit
The Maharashtra Profession Tax Act generally requires an employer or person required to obtain registration/enrolment to apply within 30 days of becoming liable to pay tax.
The Act also contains a special incorporation provision for certain companies requiring registration and enrolment at incorporation.
Therefore, businesses should determine their liability early rather than waiting for a department notice.
How to File PTRC Returns in Maharashtra
After obtaining PTRC, the employer may have to file returns according to the applicable filing periodicity.
The return contains details of:
- Salaries/wages
- Arrears, if any
- Professional Tax deducted
- Applicable period
- Tax paid
The Profession Tax Rules provide for Form III and electronic Form III-B, with payment through challan MTR-6 under the applicable process.
PTRC Return Filing Periodicity
The filing frequency depends on the employer’s Professional Tax liability in the previous year.
Under the existing rule structure:
Annual return
Where the previous year’s tax liability was less than ₹1,00,000, the employer falls under annual-return periodicity.
Monthly return
Where the previous year’s tax liability was ₹1,00,000 or more, monthly returns apply.
The first year of registration has a special rule under Rule 11A, under which the newly registered employer files monthly returns for the relevant period as prescribed.
Important 2026 update
Maharashtra amended Rule 11 in February 2026.
The amendment changed:
- Annual return deadline from 31 March to 15 March
- Monthly return deadline from the last date of the month to the 15th day
- Related illustration dates were also changed.
Therefore, businesses should update their payroll/compliance calendars for FY 2026-27.
Maharashtra PTRC Due Dates 2026
For the current framework, the relevant return deadline is generally the 15th, depending on the return period and applicable periodicity.
Monthly PTRC
For a monthly return, the return/payment deadline is generally the 15th day of the relevant month, based on the amended Rule 11 framework.
For example, under the rule’s illustration structure:
Salary/wages paid for April may be accounted for in the return for May, with the return deadline now changed to 15 May.
If the salary/wage payment is made later and falls into a later return period, the corresponding return timing follows the applicable rule.
Annual PTRC
The annual return deadline has been changed from 31 March to 15 March.
This is a significant 2026 compliance change.
2026 Maharashtra Professional Tax Due-Date Change
The Maharashtra Government issued a notification dated 28 February 2026 amending Rule 11(3) of the Profession Tax Rules.
The notification specifically substituted:
31 March → 15 March
for annual returns and changed the monthly return timing to the 15th day.
This means businesses should not continue using old Professional Tax calendars that show 31 March for annual PTRC returns.
March 2026 Special Relief: Important Historical Update
The Maharashtra tax department experienced technical issues following migration to a new IT system in early 2026.
Trade Circular No. 01T of 2026 provided temporary relief for Profession Tax compliance due in March 2026, including payment arrangements using PAN in specified situations.
The department subsequently issued Trade Circular No. 2T of 2026 dated 17 April 2026, providing specific late-fee relief for eligible March 2026 returns.
This was a specific 2026 relief measure, not a permanent change to the normal Profession Tax filing rules.
Businesses should therefore not assume that the March 2026 waiver applies to later periods.
Professional Tax Payment Process
The employer should generally follow:
Payroll calculation
↓
Calculate Professional Tax
↓
Deduct PT from eligible employees
↓
Prepare PTRC return
↓
Generate challan/payment
↓
Pay tax
↓
File return
↓
Save acknowledgement/challan
The Profession Tax Rules require payment of tax according to the return and prescribe electronic return/payment procedures.
How to Calculate Professional Tax for Employees
Suppose a company has the following employees:
| Employee | Gender | Monthly salary | PT |
|---|---|---|---|
| A | Male | ₹7,000 | ₹0 |
| B | Male | ₹9,000 | ₹175 |
| C | Male | ₹18,000 | ₹2,500/year |
| D | Female | ₹20,000 | ₹0 |
| E | Female | ₹30,000 | ₹2,500/year |
The employer should calculate PT employee-by-employee according to the applicable statutory slab.
Professional Tax Payroll Example
Suppose an employer has:
- 10 male employees earning above ₹10,000
- 5 female employees earning above ₹25,000
Annual PT:
15 × ₹2,500 = ₹37,500
The employer deducts the applicable amount from employees according to the prescribed monthly schedule and deposits it with the state.
For the ₹2,500 annual slab, remember the February adjustment:
₹300 in February
rather than ₹200.
Is Professional Tax Deducted From Salary?
Yes, where the employee is liable for Professional Tax and the employer is responsible for deduction.
The employer deducts the applicable amount from salary/wages and deposits it with the Maharashtra Government.
Professional Tax is therefore normally visible as a salary deduction.
Is Professional Tax Paid by Employer or Employee?
For salaried employees:
Employee bears the tax → Employer deducts and deposits it.
For a person holding PTEC:
The enrolled person pays the tax directly according to the applicable provisions.
This is why it is important to distinguish PTRC and PTEC.
Professional Tax Interest on Late Payment
Late payment can result in interest under the Maharashtra Profession Tax Act.
The Act provides for interest where tax is not paid within the prescribed time.
A 2019 amendment also specifically provides 1.25% simple interest per month or part thereof in the specified case of a person who fails to enrol within the required period, calculated from 1 July of that year until payment.
For a specific late-payment liability, businesses should verify the applicable statutory provision, period and calculation before making payment.
Professional Tax Late Filing Fee
Late filing of a PTRC return can attract a statutory late fee under Section 6(3).
The Act provides:
- ₹200 if the return is filed within 30 days after expiry of the prescribed filing period.
- ₹1,000 in other cases.
The late fee is payable before filing the delayed return and is in addition to tax payable under the return.
Example
Suppose a PTRC return was due on 15 June.
If the employer files within the first 30 days after the prescribed deadline, the statutory late fee under Section 6(3) is:
₹200
If the return is filed after that 30-day window:
₹1,000
However, government notifications/circulars can provide specific exemptions or waivers for particular periods, so employers should always check the latest MahaGST notification before paying late fees.
Professional Tax Late Fee vs Interest
These are different.
| Particular | Meaning |
|---|---|
| Tax | Original Professional Tax liability |
| Interest | Compensation/consequence for delayed tax payment |
| Late fee | Amount for delayed return filing |
| Penalty | Separate statutory consequence where applicable |
Do not assume that paying the tax automatically eliminates interest or late filing fee.
Penalty for Late Professional Tax Registration
The Maharashtra Profession Tax Act provides for a penalty where an employer liable to registration fails to apply within the prescribed time.
The amended provision provides for a penalty of ₹5 for each day of delay in the specified case, after giving the employer a reasonable opportunity of being heard.
Therefore, employers should complete registration promptly once liability arises.
Professional Tax Registration Cancellation
If an employer ceases to be an employer, the prescribed authority can cancel the registration after being satisfied that the employer has ceased to be an employer.
Similarly, an enrolment certificate can be cancelled when the person’s liability to pay tax has ceased, subject to the applicable rules.
Businesses that permanently shut down should therefore address their Profession Tax registration rather than simply abandoning the account.
Professional Tax for Multiple Offices in Maharashtra
A business with multiple locations should pay attention to its places of work.
The Profession Tax Rules provide mechanisms for registration involving multiple places of work, including the option to declare one principal place of work and other places as additional places of work in the circumstances prescribed by the rules.
This is particularly important for companies with offices in:
- Mumbai
- Pune
- Nashik
- Nagpur
- Thane
- Aurangabad/Chhatrapati Sambhajinagar
- Kolhapur
- Other Maharashtra locations
Do not automatically create duplicate registrations without checking the applicable rules and department procedure.
Professional Tax Compliance Checklist for Employers
Use this checklist every month.
Employee data
☐ New employees added
☐ Employees leaving checked
☐ Salary/wages reviewed
☐ Gender-specific slab checked
☐ PT exemption checked
☐ February deduction reviewed
PTRC
☐ Registration active
☐ Employee PT calculated
☐ Payroll deduction completed
☐ PTRC return prepared
☐ Correct filing periodicity confirmed
☐ Tax paid
☐ Return filed
☐ Acknowledgement saved
Records
☐ Salary register maintained
☐ PT deduction records maintained
☐ Challan saved
☐ Return acknowledgement saved
☐ Employee master updated
Common Professional Tax Mistakes in Maharashtra
1. Confusing PTRC and PTEC
They have different purposes.
2. Using Old PT Slabs
The salary slabs changed in 2023.
3. Forgetting the February ₹300 Deduction
Employees in the ₹2,500 annual slab have a ₹300 February deduction.
4. Using the Old 31 March Deadline
From 2026, Maharashtra amended the annual PTRC return deadline to 15 March.
5. Assuming All Employees Pay PT
Some employees fall within nil-tax slabs or statutory exemptions.
6. Ignoring New Company Requirements
Certain newly incorporated companies have specific registration/enrolment requirements.
7. Filing Returns Without Paying Tax
The applicable payment and return requirements must be completed according to the prescribed process.
8. Ignoring Late Fees
Late filing can result in statutory late fees.
9. Not Checking Government Circulars
Maharashtra periodically issues notifications, extensions and late-fee relief.
Professional Tax Compliance Calendar for Maharashtra
A practical payroll calendar should look like this:
| Activity | Suggested internal deadline |
|---|---|
| Close payroll | 5th |
| Calculate PT | 6th–8th |
| Reconcile deductions | 9th–10th |
| Prepare return | 10th–12th |
| Payment/filing review | 12th–13th |
| Statutory compliance | By applicable 15th deadline |
| Save records | Same day |
The internal deadline should be earlier than the statutory deadline.
Professional Tax Registration: PTRC or PTEC?
Use this simple decision tree:
Do you employ people in Maharashtra?
Yes → Check PTRC applicability.
Are you personally/business-wise liable under Schedule I?
Yes → Check PTEC applicability.
Are both conditions applicable?
You may need both PTRC and PTEC.
Because applicability depends on the exact category, business structure and circumstances, businesses should conduct a proper Professional Tax applicability review rather than relying only on employee count.
Frequently Asked Questions
What is Professional Tax registration in Maharashtra?
Professional Tax registration is the process of obtaining the appropriate certificate under the Maharashtra Profession Tax Act. Employers generally obtain PTRC when required to deduct and deposit Professional Tax from employees.
What is PTRC?
PTRC means Professional Tax Registration Certificate and is primarily used by employers responsible for deducting Professional Tax from eligible employees.
What is PTEC?
PTEC means Professional Tax Enrolment Certificate and applies to persons who are personally liable to pay Professional Tax under the applicable Schedule.
What is the maximum Professional Tax in Maharashtra?
The statutory maximum Professional Tax payable by one person is ₹2,500 per year.
What is the Professional Tax slab for men in Maharashtra?
Under the current Schedule I:
- Up to ₹7,500: Nil
- Above ₹7,500 to ₹10,000: ₹175/month
- Above ₹10,000: ₹2,500/year.
What is the Professional Tax slab for women?
Under the current Schedule I:
- Up to ₹25,000: Nil
- Above ₹25,000: ₹2,500/year.
Why is ₹300 deducted in February?
For the ₹2,500 annual slab, the law provides ₹200 per month except February and ₹300 in February, totaling ₹2,500 annually.
What is the PTRC return due date in Maharashtra?
Maharashtra amended Rule 11 in February 2026. The annual return deadline was changed from 31 March to 15 March, while the monthly return deadline was changed to the 15th day under the amended rule.
What is the late fee for a delayed PTRC return?
Under Section 6(3), the late fee is ₹200 when the return is filed within 30 days after the prescribed time and ₹1,000 otherwise, subject to any applicable waiver/exemption notification.
Is Professional Tax compulsory in Maharashtra?
It is compulsory for persons/employers falling within the applicable classes and provisions of the Maharashtra Profession Tax Act.
Is Professional Tax the same as income tax?
No. Professional Tax is a state-level tax, whereas income tax is imposed under central income-tax legislation.
Is GST registration the same as Professional Tax registration?
No. GST registration and Maharashtra Professional Tax registration are separate compliances.
Does every company need PTRC?
A company needs PTRC when it falls within the applicable employer registration requirements under the Maharashtra Profession Tax Act.
Does a new company need PTEC?
Certain companies incorporated after the relevant amendment are specifically required to obtain both registration and enrolment under the Act.
Can a business have both PTRC and PTEC?
Yes. Depending on the company’s activities and the persons liable under the Schedule, both may be applicable.
Final Takeaway
Professional Tax compliance in Maharashtra has two major components: PTRC and PTEC.
For employers:
PTRC → Deduct employee Professional Tax → Pay → File return
For persons/businesses personally liable:
PTEC → Pay applicable Professional Tax
The current employee salary slabs are:
Men
Up to ₹7,500 → Nil
₹7,501–₹10,000 → ₹175/month
Above ₹10,000 → ₹2,500/year
Women
Up to ₹25,000 → Nil
Above ₹25,000 → ₹2,500/year
The maximum annual tax for an individual under the Schedule is ₹2,500.
One of the most important recent changes is the 2026 amendment to PTRC return due dates, under which the annual deadline moved to 15 March and the monthly return deadline was changed to the 15th day.
For businesses, the safest compliance approach is:
Determine applicability → Obtain PTRC/PTEC → Configure payroll → Deduct correct PT → Pay on time → File return → Maintain records → Monitor MahaGST notifications.
If your business operates in Maharashtra and needs help with PTRC registration, PTEC registration, Professional Tax calculation, monthly/annual PTRC return filing, employee PT deductions or labour-law compliance, professional compliance support can help reduce errors and missed deadlines.
Official Resource
For registrations, payments, returns, notifications and current Professional Tax compliance updates, use the official MahaGST portal. The department’s current website also publishes Profession Tax notifications and trade circulars, including the 2026 Rule 11 amendment and subsequent compliance relaxations.
Disclaimer
This article is for general educational and compliance-awareness purposes. Maharashtra Professional Tax rates, exemptions, registration procedures, return periodicity, due dates, interest, late fees and government relief measures may change through legislation, notifications or circulars. Always verify the latest MahaGST requirements before filing or making payment.