Maharashtra Professional Tax Slabs 2026 Explained
By Shree HR Services, Satara · 2026-10-12 · 6 min read
Maharashtra Professional Tax made simple: salary slabs for men and women, the Rs 300 February deduction, PTRC vs PTEC, return due dates, exemptions and penalties – for employers in Satara.
What is Professional Tax?
Professional Tax (PT) is a state tax levied under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Employers deduct it from salaries and pay it to the state, while businesses and professionals pay an annual amount for themselves.
PT slabs for salaried employees in Maharashtra
- Men – monthly salary up to Rs 7,500: Nil.
- Men – Rs 7,501 to Rs 10,000: Rs 175 per month.
- Men – above Rs 10,000: Rs 200 per month and Rs 300 in February (Rs 2,500 per year).
- Women – monthly salary up to Rs 25,000: Nil.
- Women – above Rs 25,000: Rs 200 per month and Rs 300 in February (Rs 2,500 per year).
PTRC vs PTEC
- PTRC (Registration Certificate): required by every employer who deducts PT from employee salaries.
- PTEC (Enrolment Certificate): required by businesses, proprietors, partners, directors and professionals for their own PT, generally Rs 2,500 per year, payable by 30 June.
Return filing and due dates
- If PT liability in the previous year was Rs 1,00,000 or more: monthly return and payment by the last day of each month.
- If liability was less than Rs 1,00,000: annual return and payment by 31 March.
- Returns and payments are filed online on the Maharashtra GST (Mahagst) portal.
Common exemptions
- Persons with a permanent physical disability (including blindness) of 40% or more.
- Parents or guardians of a child with a mental disability.
- Senior citizens aged 65 years and above.
- Members of the armed forces, as notified.
Penalties for non-compliance
Late registration, late payment and late filing attract penalties and interest under the Act. Employers are also liable for tax they failed to deduct. Shree HR Services, Satara handles PTRC/PTEC registration, monthly or annual returns and payments so you stay penalty-free.