In Maharashtra, professional tax has two parts: employers deduct it from salaries and deposit it under a PTRC, and businesses and professionals pay their own annual tax under a PTEC. Due dates moved to the 15th of the month in 2026. This guide covers the slabs…
| PTRC (Registration Certificate) | PTEC (Enrolment Certificate) | |
|---|---|---|
Who needs it | Every employer with staff whose salary is above the exemption limit | Companies, LLPs, firms, directors, partners, professionals and self-employed people |
Tax paid on | Employees' salaries, deducted monthly | Your own (or the entity's) liability |
Amount | As per the salary slabs | Usually a fixed ₹2,500 a year |
Returns | Monthly or annual, depending on last year's liability | No return. Annual payment only. |
A private limited company with employees usually needs both: a PTRC for staff, and a PTEC for the company and each of its directors.
| Monthly salary | Men | Women |
|---|---|---|
Up to ₹7,500 | Nil | Nil |
₹7,501 – ₹10,000 | ₹175 | Nil |
₹10,001 – ₹25,000 | ₹200 (₹300 in February) | Nil |
Above ₹25,000 | ₹200 (₹300 in February) | ₹200 (₹300 in February) |
The extra ₹100 in February takes the annual total to the constitutional cap of ₹2,500.
A February 2026 amendment to the rules moved Maharashtra's professional tax due dates from month-end to the 15th:
Whether you file monthly or annually depends on your PTRC liability in the previous year, against a threshold set by the department. Check it on the MahaGST portal when setting up payroll for the year. The department moved professional tax to a new portal in 2026, and gave a one-time relaxation for March 2026 while it settled in.
See how professional tax affects take-home pay with our salary calculator, and the other registrations a new employer needs in our employment law compliance guide.
| Default | Consequence |
|---|---|
| Late payment | Interest at 1.25% a month on the unpaid tax |
| Non-payment | Penalty of up to 10% of the tax due |
| Late PTRC return | Late fee of ₹1,000 per return |
| Not registering in time | Penalty for each day of delay |
For a small employer these quickly exceed the tax itself. Registering late and paying arrears voluntarily is cheaper than being found out.
For how professional tax works across India and in your income tax return, see our professional tax guide. TaxQue handles PTRC and PTEC registration and the recurring PT returns for Maharashtra businesses.
This article is published by TaxQue (ARB FinTech LLP) for general informational, educational, and business guidance purposes only. Tax laws, GST rules, MCA circulars, and judicial precedents are subject to frequent statutory revisions. This content does not constitute formal individualized tax, accounting, or legal counsel.
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