Professional Tax in Maharashtra 2026-27 – Slabs, Calculator & Due Dates

Maharashtra Professional Tax Calculator (FY 2026-27)

Exact PT for every category under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 – salaried, company, director, partner, professional, trader or shop. Verified by a practising CA.

Maharashtra runs PT through two systems. Employees pay through their employer under a PTRC (Professional Tax Registration Certificate); everyone in business or independent practice pays on their own PTEC (Professional Tax Enrolment Certificate) – mostly a fixed Rs 2,500 a year. A company needs both: PTEC for itself and PTRC for its payroll. A salaried-only individual needs neither, as the employer handles it.

PT is deducted from salary every month, with different slabs for men and women. The annual maximum is Rs 2,500 – reached by deducting Rs 200 for eleven months and Rs 300 in February.

A company registered under the Companies Act pays Rs 2,500 a year on its own enrolment (Entry 18), and separately deducts and deposits PT from employees under its PTRC – so it carries both certificates. A banking company pays the same Rs 2,500 (Entry 17). A partnership firm or LLP is not taxed as an entity: instead each partner pays Rs 2,500 a year (Entry 19), and each coparcener of an HUF carrying on business pays Rs 2,500 (Entry 20). So a firm with three partners pays Rs 7,500 in total.

A director (other than a Government nominee) of a company pays Rs 2,500 a year (Entry 5). This is a status levy on the calling of being a director – there is no salary condition, so even a director drawing zero remuneration is liable. One enrolment covers all of a person’s directorships. It does not apply to directors of companies whose registered office is outside Maharashtra and who do not reside in Maharashtra.

Self-employed professionals enrol and pay Rs 2,500 a year (Entry 2) – lawyers and notaries, doctors and dentists, chartered accountants, architects, engineers, tax and management consultants, insurance and commission agents, contractors and more. A professional with less than one year of standing is exempt for that first year. Enrolment is personal, and applies even if the professional also draws a salary in separate employment.

The full schedule of enrolment rates. Most categories are a flat Rs 2,500, but several are graded by turnover, employees or vehicle type. Where a person falls under more than one entry, the highest rate applies (effective cap Rs 2,500 a year).

Apply within 30 days of starting the profession, trade or calling, or of becoming liable. Both certificates are applied for online on the Maharashtra GST Department portal (mahagst.gov.in) through a single combined application, and are usually issued within about one working day. Documents commonly needed: PAN; incorporation certificate with MOA and AOA (company) or partnership deed (firm); address proof such as a lease agreement; cancelled cheque or bank details; promoter or employer ID and address proof; email and mobile; and, for PTRC, a list of employees with gross salary.

Recent change: the Maharashtra Finance Department notification dated 28 February 2026 (amending Rule 11(3)) advanced PT due dates from the end of the month to the 15th. The table reflects this.

Whether an employer files monthly or annually depends on the previous year PT liability: Rs 1,00,000 or more means monthly returns; below that, a single annual return. Returns are filed in Form III-B after paying tax in challan MTR-6.

A PTEC holder can settle five years of liability in advance by paying four times the annual tax – Rs 10,000 for a Rs 2,500-a-year person – by the annual due date. Any rate change during those five years does not affect the liability. A convenient option for professionals and companies that prefer not to pay every year.

Late payment attracts interest at 1.25% per month, with a penalty of up to 10% of the tax due and a Rs 1,000 late fee per return; late enrolment or registration carries a per-day penalty. Fully exempt from Maharashtra PT: senior citizens above 65; persons with a permanent physical disability or blindness, and persons with specified mental retardation, along with their parents or guardians; parents or guardians of a child with a disability; members of the armed forces; badli (substitute) workers in the textile industry; women agents under the Mahila Pradhan Kshetriya Bachat Yojana; Mathadi (casual) workers; professionals with under one year of standing; and women salaried employees earning up to Rs 25,000 a month.

If you opt for the old income-tax regime, the PT paid in the year (up to Rs 2,500) is fully deductible from salary under Section 16(iii). The new regime does not allow this deduction.