Professional Tax in Maharashtra is handled by the Maharashtra State Tax on Professions, Trades, Calling and Employment Act, 1975 which came into effect on 1st April 1975. As per this act, professional tax is applicable for both individuals and companies.
Professional Tax in Maharashtra
The state government imposes a professional tax on your earned income. As per Article 276 of the Indian Constitution, whether you are a salaried employee or belong to any profession, you are liable to pay professional tax as per the applicable rate. The Maharashtra state government sets the tax rates and the income slabs.
Maharashtra Professional Tax Rule
Under the Maharashtra State Tax on Professions, Trades, Callings, and Employment (Amendment) Rules, the government can impose a professional tax. As per Maharashtra professional tax rule, every salaried employee needs to pay this tax.
Employers of such employees and self-employed individuals must obtain a certificate of registration or certificate of enrolment from the prescribed authority. Furthermore, you should apply for enrolment or registration within 30 days from the commencement date of your profession/business.
Professional Tax Applicability in Maharashtra
- Hindu Undivided Families (HUFs)
- Individuals
- Company/Association of person/Co-operative Society.
Furthermore, only employers of salaried individuals are liable to pay such taxes on behalf of their employees. In this process, the employer deducts a certain amount of tax from the salary and deposits it to the municipal corporation.
Latest Professional Tax Slab Rate in Maharashtra 2024-25
Men Monthly Gross Salary | Amount Payable as Professional Tax | Remarks |
Up to Rs.7,500 | Nil | For Male Employees |
Rs. 7,501 to Rs.10,000 | Rs. 175 per month | For Male Employees |
Above Rs. 10,000 | Rs. 200 per month except for the month of February and Rs. 300 for the month of February | For Male Employees |
Upto 25000 | Nil | For Female Employees |
Above Rs. 25,000 | Rs. 200 per month except for the month of February and Rs. 300 for the month of February | For Female Employees |
FAQs
Who pays Professional Tax in Maharashtra?
- It is applicable for both salaried and self-employed professionals who earn income working in government and private organizations.
- It is subject to a minimum limit of income and charged as per applicable slab rates of a state.
- Senior citizens above the age of 65 and handicapped persons with more than 40 % disability and parent of a physically disabled and mentally retarded children are exempted from paying professional tax in Maharashtra.
How to Make Maharashtra Professional Tax Online Payment?
- Visit the Maharashtra GST Department’s official website
- Click on the ‘e-payment’ option
- Select the appropriate option, as per the status of your professional tax payment, either PTEC (Professional Tax Enrolment Certificate) or PTRC (Professional Tax Registration Certificate) Act
- Enter the essential details, such as the payable amount, period of professional tax payment, mobile number, etc., after selecting the applicable option
- Click on ‘Proceed to Payment’ option
- An acknowledgement receipt will appear on the screen after completion of the payment