Question
When is professional tax due in Maharashtra (PTEC and PTRC)?
Answer
Bottom line: In Maharashtra the annual PTEC of ₹2,500 is due by 15 June, and PTRC returns are filed monthly or annually depending on last year's liability.
1. PTEC
The entity's own enrolment tax of ₹2,500 a year is due by 15 June (advanced from 30 June by a February 2026 amendment).
2. PTRC
An employer with prior-year PT of ₹1,00,000 or more files monthly, by the 15th of the next month; otherwise annually, by 15 March.
3. Both usually needed
Most firms hold PTEC for themselves and PTRC for their employees.
Compute the liability with our Professional Tax Calculator.
This answer is general information based on the law as it stood when written and is not professional advice on your specific situation. Verify the current position and consult a qualified professional before acting. See our disclaimer.