Professional Tax Registration
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Professional Tax Registration
Mandatory Tax Compliance for Professionals & Employers in Maharashtra
In Maharashtra, Professional Tax is a statutory obligation under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. It applies to both individuals and businesses engaged in trade or employment.
Types of Professional Tax Registration
1. PTEC (Professional Tax Enrolment Certificate)
For professionals, proprietors, directors, and partners
Mandatory even if there are no employees
Annual tax: ₹2,500, due by 30th June
2. PTRC (Professional Tax Registration Certificate)
For employers with salaried employees
Enables deduction & deposit of tax from employees’ salaries
Requires monthly or annual returns, depending on tax liability
Exemptions
Senior citizens (65+)
Parents of disabled children
Physically disabled individuals (including blindness)
Armed forces personnel
Who Must Register?
Self-employed individuals (doctors, lawyers, consultants, etc.)
Firms, LLPs, companies, and other business entities
Employers with one or more salaried employees
Professional Tax Slabs (Maharashtra)
| Monthly Gross Salary | Professional Tax |
|---|---|
| Up to ₹7,500 (Male) / ₹25,000 (Female) | Nil |
| ₹7,501 – ₹10,000 | ₹175 per month |
| ₹10,001+ | ₹200/month (₹300 in Feb) |
Filing Due Dates
| Annual Liability | Return Frequency | Due Date |
|---|---|---|
| < ₹1,00,000 | Annually | 31st March |
| ≥ ₹1,00,000 | Monthly | End of each month |
Note: First year is monthly filing, regardless of turnover