Professional Tax in Maharashtra is governed by The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and The Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975. The tax applies to individuals and employers involved in various professions, trades, and employments across the state.
In this article, we provide a comprehensive overview of Maharashtra Professional Tax, including applicability, exemptions, required documents, registration process, tax slab rates, and return filing requirements.
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Click here to get the Lowest QuotesApplicability of Maharashtra Professional Tax
Under this Act:
- Every person or employer liable under the Act must pay Professional Tax.
- Employers must deduct PT from employees’ salaries and deposit it with the government.
Exemption:
- Individuals aged above 65 years are exempt from paying Professional Tax under this Act.
Documents Required for PT Registration in Maharashtra
Employers and businesses seeking registration under Maharashtra PT must submit the following documents:
- Memorandum of Association (MOA) and Incorporation Certificate
- Articles of Association (AOA)
- PAN Card
- Lease Agreement (if applicable)
- Bank Account Details with a Cancelled Cheque
- Employer’s Address Proof and ID Proof
- Valid Email Address and Phone Number
- ₹ 2,500 as Enrolment Fees
- List of employees along with their Gross Salary
Maharashtra PT Registration Process
- Mode: Online
- Official Website: http://mahavat.gov.in/Mahavat/GetDataAction?option=Profession%20Tax%20Act
Registration can be completed online through the official portal by submitting the required documents and making the necessary payments.
Maharashtra Professional Tax Slab Rates
Maharashtra PT rates are categorized separately for Male and Female employees, based on their monthly salary:
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For Male Employees:
| Monthly Salary (INR) | Monthly PT Payable | Special Remarks |
| Upto ₹ 7,500 | ₹ 0 | Nil |
| ₹ 7,501 to ₹ 10,000 | ₹ 175 | – |
| Above ₹ 10,000 | ₹ 200 | Monthly, except in February |
| Above ₹ 10,000 | ₹ 300 | ₹ 300 deducted only in February |
For Female Employees:
| Monthly Salary (INR) | Monthly PT Payable | Special Remarks |
| Upto ₹ 25,000 | ₹ 0 | Nil |
| Above ₹ 25,000 | ₹ 200 | Monthly, except in February |
| Above ₹ 25,000 | ₹ 300 | ₹ 300 deducted only in February |
Filing of Returns for Maharashtra PT
Employers must file Professional Tax returns based on the following schedule:
| Filing Frequency | Due Date |
| Annually | On or before 31st March |
| Monthly | On or before the last day of each month |
Conclusion:
Professional Tax compliance is an essential statutory responsibility for employers and professionals in Maharashtra. Timely registration, accurate tax deduction, and regular filing of returns help ensure full compliance and avoid penalties.
For more details and the latest updates, visit the Maharashtra PT portal: http://mahavat.gov.in/Mahavat/GetDataAction?option=Profession%20Tax%20Act
For any assistance in
HRMS, Payroll & Compliance Outsourcing, Tax Management or S&E Registration, do contact us.
We provide PAN India service.
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