Maharashtra levies professional tax under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. There are two separate registrations.
An enrolment certificate (PTEC) is for the business or professional itself, such as a proprietor, partnership firm, company or self-employed professional. The tax is generally ₹2,500 a year, payable by 30 June. A registration certificate (PTRC) is for employers, who deduct professional tax from employees’ salaries and pay it to the state.
For men, no tax is deducted on monthly salary up to ₹7,500, ₹175 a month applies between ₹7,501 and ₹10,000, and ₹200 a month applies above ₹10,000, with ₹300 in February. For women, salary up to ₹25,000 a month is exempt.
Key points
- PTEC: for the business or professional, generally ₹2,500 a year
- PTRC: for employers deducting tax from salaries
- Maximum for employees: ₹2,500 a year
- Returns are monthly or annual depending on the previous year’s liability
- Register within 30 days of becoming liable
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
