What is the professional tax slab in Maharashtra 2026?

In Maharashtra, professional tax is ₹200/month for salary between ₹7,500–₹10,000 and ₹2,500/year (₹300 in February, ₹200 all other months) for salary above ₹10,000. There is no PT for salary below ₹7,500.

Who is liable to pay professional tax in Maharashtra?

Every employer in Maharashtra earning above ₹7,500 per month is liable to deduct professional tax from employees' salaries and pay it to the government. Self-employed professionals and businesses also register separately and pay PT annually.

What is the due date for professional tax payment in Maharashtra?

Employers deducting PT from employees must pay it monthly by the last day of the following month. Annual filers (individual enrolment holders) must pay by 30th June every year for the full year.

Professional Tax Maharashtra 2026: Pay Online & Register

Q: How to pay professional tax online in Maharashtra?

Visit the Maharashtra Government's Mahavat portal (mahavat.gov.in) or the Maharashtra PT portal. Log in with your employer registration number, select 'Professional Tax' under payments, choose the month/year, enter employee details, and pay via net banking, credit card or debit card.

Q: Is professional tax deductible from income tax?

Yes. Professional tax paid is deductible under Section 16(iii) of the Income Tax Act. It is deducted from gross salary before computing income tax under both old and new tax regimes.

What is Professional Tax? Overview

Professional tax is a state-level tax levied by Maharashtra (and other states) on individuals earning a salary or income from any profession, trade, or employment. It is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

Key fact: Professional tax is NOT the same as income tax. It is a small state tax deducted by employers from employees' salaries every month and deposited with the state government.

Employer Must register under PTRC (Professional Tax Registration Certificate), deduct PT from salaries and pay to Maharashtra government monthly

Employee PT is deducted automatically from salary. No separate registration needed as an employee. The amount is visible on your salary slip

Self-Employed Must register separately under PTEC (Professional Tax Enrolment Certificate) and pay PT directly — usually ₹2,500/year

The maximum professional tax payable in any year is ₹2,500, making it one of the smallest mandatory taxes in India. The good news: it is 100% deductible from your income tax under Section 16(iii) of the Income Tax Act.

Maharashtra Professional Tax Slabs 2026

Maharashtra has revised its PT slabs. The current slab structure applicable for FY 2025-26 and FY 2026-27 is:

Below ₹7,500/month No professional tax (NIL)

₹7,500 – ₹10,000/month ₹175/month

Above ₹10,000/month ₹200/month (except February: ₹300/month)
Total annual PT = ₹2,500/year

Note: Women employees with a salary of up to ₹25,000/month are exempt from professional tax in Maharashtra from 2023 onwards — a major relief for salaried women.

How to Register for Professional Tax in Maharashtra

Every employer in Maharashtra must register for Professional Tax Registration Certificate (PTRC) before making the first salary payment. Here is the step-by-step process:

Step 1 Visit mahavat.gov.in → Click on “New Registration” under Professional Tax

Step 2 Select entity type: Company, Firm, Individual, etc. Enter PAN, Aadhaar and business details

Step 3 Upload documents: PAN card, address proof, incorporation certificate, and cancelled cheque

Step 4 Submit application. PTRC is usually issued within 3–5 working days

Documents Required PAN card, GST registration certificate (if applicable), company incorporation certificate, address proof of office, ID proof of proprietor/directors

Penalty for non-registration: If an employer fails to register and deduct professional tax, a penalty of ₹5 per day of delay is levied, plus arrears of PT for all employees.

Professional Tax Payment Online Maharashtra Step-by-Step

Once registered, you can make professional tax payment online in Maharashtra through the Maharashtra Government portal. Here is the complete process:

Step 1 Go to mahavat.gov.in or search “Maharashtra professional tax payment online” and click the official government link

Step 2 Log in with your PTRC/PTEC registration number and password. First-time users must register with the Registration Number provided at the time of PTRC/PTEC issuance

Step 3 Navigate to Returns → PT Returns. Select the month and year for which you are filing. Enter the number of employees in each slab and total PT amount

Step 4 Click “Make Payment”. Choose payment method: Net Banking (SBI, HDFC, ICICI, Axis, etc.), Credit Card, or Debit Card

Step 5 Confirm payment. Download the Challan (PT Payment Receipt) immediately. This is your proof of payment — keep it for 8 years

Annual Return File Form IIIB (Annual Return) on mahavat.gov.in by 31st March every year summarising all monthly PT payments made during the year

Due Dates, Late Fees & Penalties for PT in Maharashtra

Monthly (Employer) PT must be deposited by the last day of the month following the month of deduction
Example: April PT must be paid by 31st May

Annual (Self-employed) PTEC holders must pay ₹2,500 annually by 30th June each year

Annual Return Filing Form IIIB to be filed by 31st March each year

Late Payment Interest Interest at 1.25% per month on outstanding PT amount

Late Filing Penalty ₹1,000 per return for annual return delays; ₹300 per month for non-filing of monthly returns

Non-Registration ₹5/day penalty plus recovery of full PT arrears from the employer personally

Income Tax Deduction: The professional tax amount you pay (whether as an employer or self-employed) is deductible under Section 16(iii) of the Income Tax Act. For employees, Form 16 shows this deduction. For self-employed professionals, claim it directly in your ITR.

Frequently Asked Questions

What is the professional tax slab in Maharashtra for 2026?

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In Maharashtra, there is NIL PT for salary below ₹7,500/month; ₹175/month for salary between ₹7,500–₹10,000; and ₹200/month (₹300 in February) for salary above ₹10,000 — totalling ₹2,500 per year.

How to pay professional tax online in Maharashtra?

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Visit mahavat.gov.in, log in with your PTRC/PTEC number, go to Returns → PT Returns, select the month, enter employee slab details and total PT amount, then click Make Payment. You can pay via net banking, credit card or debit card and download the challan immediately.

Are women employees exempt from professional tax in Maharashtra?

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Yes. Women employees earning up to ₹25,000 per month are fully exempt from professional tax in Maharashtra as per the 2023 amendment. Employers must not deduct PT for such employees.

Is professional tax deductible from income tax?

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Yes. Professional tax paid is fully deductible from gross salary under Section 16(iii) of the Income Tax Act, reducing your taxable income. This deduction is available under both old and new tax regimes.

What is the difference between PTRC and PTEC in Maharashtra?

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PTRC (Professional Tax Registration Certificate) is for employers who deduct PT from employees’ salaries. PTEC (Professional Tax Enrolment Certificate) is for self-employed professionals, business owners, and company directors who pay PT on their own earnings directly.

Professional Tax Maharashtra 2026: Pay Online, Register & Slabs