Maharashtra Professional Tax 2025: Updated Slabs, Registration, and Compliance

Rahul, an HR manager in a Mumbai-based IT company, was busy finalizing the salary slips for March. Suddenly, one employee asked, “Rahul Sir, why is ₹300 deducted this month as Professional Tax instead of ₹200?”

Rahul smiled and replied, “That’s because it’s February’s special rule! Professional Tax in Maharashtra works a little differently.”

This small incident shows how professional tax (PT), though a minor deduction, often confuses employees and even employers.

In this blog, we will break it down step by step – what PT is, the latest 2025 slab rates, registration process, due dates, penalties, and even real-life examples. By the end, you’ll be able to explain PT as confidently as Rahul did.

Professional Tax in Maharashtra 2025 | Slabs, PTRC, PTEC,Maharashtra PT Slab 2025 – Salary Deduction Explained

What is Professional Tax?

Professional Tax is a state-level tax levied on people engaged in professions, trades, employment, or callings.

  • In Maharashtra, it is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
  • It is collected by the Maharashtra Government and contributes to the state’s revenue.
  • Though it sounds small (maximum ₹2,500 a year), it is mandatory, and non-compliance leads to penalties.

Who Needs to Pay Professional Tax?

1. Employees

If you are a salaried employee, your employer deducts PT from your salary every month and deposits it with the government.

2. Employers

Companies and business owners must register themselves and deduct PT for their employees.

3. Self-employed Professionals

Doctors, Chartered Accountants, Lawyers, Consultants , Shopkeepers – if you’re earning from your profession in Maharashtra, you must pay PT directly under PTEC.

Updated Maharashtra Professional Tax Slabs (2025)

Earlier, the exemption limit for women was only ₹10,000. From April 2023 onwards, it has been increased to ₹25,000.

This means many women employees no longer pay PT if their salary is below ₹25,000. A welcome relief!

Example 1 – Male Employee

Amit earns ₹15,000 per month.

  • PT Deduction = ₹200 per month.
  • In February = ₹300.
  • Annual PT = ₹2,300.

Example 2 – Female Employee

Priya earns ₹20,000 per month.

  • Since it’s below ₹25,000 → No PT deduction.

Example 3 – Female Employee with Higher Salary

Shreya earns ₹35,000 per month.

  • PT Deduction = ₹200 per month.
  • In February = ₹300.
  • Annual PT = ₹2,300.

Registration Types in Maharashtra

There are two types of registrations for Professional Tax:

  1. PTRC (Professional Tax Registration Certificate)
    • For employers.
    • They deduct PT from employees’ salaries and deposit it.
  2. PTEC (Professional Tax Enrollment Certificate)
    • For self-employed professionals, business owners, and companies (for themselves).
    • They pay PT directly for their own income.

👉 Both registrations can be done online at the Maharashtra GST Department’s MSTD portal: https://mahagst.gov.in

Due Dates & Returns

Compliance is all about timely payment.

  • If annual PT liability > ₹50,000 → Pay monthly and file monthly return.
  • If annual PT liability ≤ ₹50,000 → Pay quarterly and file quarterly return.

Payment Method: Online challan generated through MSTD portal.
Return Due Date: Last day of the next month/quarter.

Penalties for Non-Compliance

  • Late Registration → ₹5 per day.
  • Late Payment → Interest @ 1.25% per month.
  • Late Return Filing → ₹1,000 to ₹2,000 penalty.

FAQs

Q1: Is Professional Tax different from Income Tax?

✔️ Yes, it’s different. But you can claim deduction under Section 16 of the Income Tax Act.

Q2: What if my employer forgets to deduct PT?

✔️ Employer is responsible and will pay penalty. Employees are safe.

Q3: Why is February PT higher at ₹300?

✔️ Because the total annual PT should not exceed ₹2,500. That extra ₹100 in February balances the slab.

Q4: Are freelancers required to pay PT?

✔️ Yes, if you are earning in Maharashtra, you must take PTEC registration and pay PT annually.

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