Maharashtra Professional Tax (PT) — Complete Guide
PTRC vs PTEC, slab rates for men & women, exemptions, returns, interest, penalties & registration process
Information by Shree HR Services – PF & ESIC Consultant, Satara. Last updated: October 2026.
What is Professional Tax in Maharashtra?
Professional Tax (PT) is a state-level tax levied under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Every employer and certain professionals in Maharashtra must register for PT, deduct tax from employees, and file returns.
For businesses in Satara, Professional Tax compliance is managed through the Maharashtra GST (Mahagst) portal. Shree HR Services provides complete PT registration and return filing services.
PTRC vs PTEC — Understanding the Difference
| Type | Full Form | Who Needs It | Purpose |
|---|---|---|---|
| PTRC | Professional Tax Registration Certificate | Employers who pay salaries | Register to deduct PT from employees and pay to government |
| PTEC | Professional Tax Enrollment Certificate | Individuals — proprietors, partners, directors, professionals | Self-enrolment; pays Rs 2,500 per year directly |
- PTRC is for the establishment/employer — it enables the employer to deduct PT from employee salaries and file monthly/annual returns
- PTEC is for individuals — every proprietor, partner, director, and professional must enrol and pay Rs 2,500 per year
- PTEC annual payment is due by 30 June each year
- A business may need both PTRC (for employee deduction) and PTEC (for owner/director)
Professional Tax Slab Rates in Maharashtra
PT is deducted monthly from employee salaries based on the following slab rates. The rates differ for men and women.
PT Slab for Male Employees
| Monthly Salary | Monthly PT | February PT | Annual Total |
|---|---|---|---|
| Up to Rs 7,500 | Nil | Nil | Nil |
| Rs 7,501 – Rs 10,000 | Rs 175 | Rs 300 | Rs 2,500 |
| Above Rs 10,000 | Rs 200 | Rs 300 | Rs 2,500 |
PT Slab for Female Employees
| Monthly Salary | Monthly PT | February PT | Annual Total |
|---|---|---|---|
| Up to Rs 25,000 | Nil | Nil | Nil |
| Above Rs 25,000 | Rs 200 | Rs 300 | Rs 2,500 |
PTEC Rates for Professionals/Business Owners
- Individuals (proprietor, professional, director, partner): Rs 2,500 per year
- Hindu Undivided Family (HUF): Rs 2,500 per year
- Companies/LLPs/Partnership firms: Rs 2,500 per year (per entity)
PT Exemptions in Maharashtra
- Persons with benchmark disability (40% or more): exempt from PT
- Parents of children with disability: exempt from PT
- Senior citizens aged 65 years and above: exempt from PT
- Women earning up to Rs 25,000 per month: exempt from PT
- Members of armed forces: exempt from PT
- Badli workers in textile industry: exempt from PT
- Specially abled persons working in IT/ITES: exempt from PT
PT Return Filing Frequency & Due Dates
The return filing frequency depends on the previous year’s PT liability.
| Filing Frequency | Condition | Due Date |
|---|---|---|
| Monthly | Previous year PT liability ≥ Rs 1 lakh | Last date of the following month |
| Annual | Previous year PT liability < Rs 1 lakh | 31 March of the following financial year |
- Monthly return: filed by the last day of the following month (e.g., June return by 31 July)
- Annual return: filed by 31 March of the following financial year
- PTEC payment: due by 30 June every year
- Returns are filed on the Mahagst portal (https://www.mahagst.gov.in/)
Interest & Penalties for Non-Compliance
- Late filing of return: Rs 1,000 per month of delay (for monthly return)
- Late filing of annual return: Rs 1,000
- Late payment of PT: interest at 1.25% per month on outstanding amount
- Non-registration: penalty up to Rs 10,000
- Non-deduction or short deduction: penalty equal to the tax amount
Documents Required for PTRC/PTEC Registration
- Business PAN card
- Aadhaar card of proprietor/director/partner
- GST registration certificate (if applicable)
- Certificate of Incorporation / Partnership Deed
- Shop and Establishment Registration or Factory License
- Business address proof
- Bank account details
- Employee details with salary structure (for PTRC)
PT Registration Process on Mahagst Portal
Step 1: Create Account on Mahagst
Visit https://www.mahagst.gov.in/ and create a login using PAN and mobile number.
Step 2: Apply for PTRC
Navigate to PT services, select "New Registration – PTRC". Fill in establishment details, employee count, and salary details. Upload required documents.
Step 3: Apply for PTEC
Separately apply for PTEC enrollment for the proprietor/director/partner. Pay Rs 2,500 annual PT online.
Step 4: Receive Certificate
Once approved, the PTRC and PTEC certificates are available for download on the Mahagst portal.
Step 5: Monthly/Annual Return Filing
File monthly or annual returns and pay PT through the portal based on your filing frequency.
How Shree HR Services Helps with Professional Tax in Satara
- PTRC and PTEC registration on the Mahagst portal
- Monthly or annual PT return filing as applicable
- Employee-wise PT deduction calculation and challan payment
- PTEC annual payment reminder and filing for directors/partners
- PT compliance audit and reconciliation
- Amendment support for employee additions/removals and rate changes
Frequently Asked Questions
What is the difference between PTRC and PTEC?
PTRC (Professional Tax Registration Certificate) is for employers to deduct PT from employee salaries. PTEC (Professional Tax Enrollment Certificate) is for individuals — proprietors, partners, directors, and professionals — who pay Rs 2,500 per year directly.
What are the PT rates for male employees in Maharashtra?
Male employees earning up to Rs 7,500/month pay nil. Those earning Rs 7,501–10,000 pay Rs 175/month (Rs 300 in February). Those earning above Rs 10,000 pay Rs 200/month (Rs 300 in February), totalling Rs 2,500/year.
Are women exempt from Professional Tax in Maharashtra?
Women earning up to Rs 25,000 per month are exempt from PT. Women earning above Rs 25,000 pay Rs 200/month (Rs 300 in February), totalling Rs 2,500/year.
When is the PTEC payment due?
PTEC annual payment of Rs 2,500 is due by 30 June each year. It is paid directly on the Mahagst portal.
How often do I need to file PT returns?
If your previous year’s PT liability was Rs 1 lakh or more, you file monthly returns (due by the last day of the following month). Otherwise, you file an annual return due by 31 March.
Can Shree HR Services handle our PT compliance?
Yes, we provide complete Professional Tax services — PTRC/PTEC registration, monthly/annual return filing, employee PT deduction, and challan payment for businesses in Satara.
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Need help? Contact Shree HR Services, Satara – call +91 92097 09369.
Rates and rules are as per current government notifications and may change.