Professional Tax (PT) Maharashtra
Comply with Maharashtra’s Professional Tax laws with expert help—registration, returns, and deductions made simple.
Professional Tax is a state-level tax levied on individuals earning income through employment, profession, trade, or calling under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
At NMRG & Co, we offer end-to-end support for Professional Tax registration, monthly/annual return filing, and employer compliance in Maharashtra. Whether you are an employer, freelancer, or professional, we ensure your PT obligations are met accurately and on time.
Who is Liable to Pay Professional Tax in Maharashtra?
Employers (Registration under PTRC)
- Must deduct PT from employees’ salaries as per the prescribed slab
- Must obtain Professional Tax Registration Certificate (PTRC)
- Required to deposit tax monthly and file returns
Self-employed Professionals / Business Owners (Enrollment under PTEC)
- Required to enrol and pay fixed annual PT
- Includes: Proprietors, partners, directors, consultants, freelancers, etc.
- Must obtain Professional Tax Enrollment Certificate (PTEC)
Due Dates & Filing Frequency
|
Type
|
Due Date
|
Filing
|
|---|---|---|
|
PTRC (Monthly)
|
Last day of each month
|
Monthly PT return (if employees ≥ 20)
|
|
PTRC (Annually)
|
31st March
|
For employers with ≤ 20 employees
|
|
PTEC
|
30th June
|
PTEC 30th June Annual payment for individuals/professionals
|
Penalties for Non-Compliance
- ₹5/day for late registration
- ₹1,000–₹2,000 penalty for late filing
- Interest @1.25% per month on delayed payment
- ₹500–₹2,000 for late payment under PTEC
Stay Compliant with Maharashtra PT Rules
Avoid penalties and ensure smooth payroll compliance with expert guidance.