Maharashtra Professional Tax Slab Rate for 2026

The professional tax rule is applicable for both salaried and self-employed professionals who earn income working in government and private organizations. However, this tax is subject to a minimum limit of income and charged as per applicable slab rates of a state.

There are several categories through which the professional tax is applicable to individuals:

1. Hindu Undivided Families (HUFs): An HUF is required to pay professional tax as a distinct legal entity in case it is engaging in any trade or profession. This is separate from the liability of its individual members.

1. Individuals: This category includes both salaried employees and self-employed professionals like doctors or lawyers. For salaried individuals, the employers deduct the tax from their salaries and deposit it to municipal corporations while self-employed individuals pay directly based on their income.

1. Company/Association of person/Co-operative Society: These organizations are legally recognized as separate entities and are liable to pay professional tax annually if they operate a business or trade within the state.

Latest Professional Tax Slab Rate in Maharashtra 2026-27

The following is the details regarding the applicable professional tax rates in Maharashtra:

How to make Maharashtra Professional Tax Online Payment?

The following are the ways to make online professional tax payment in Maharashtra:

1. Step 1: Visit the Maharashtra GST Department’s official website
2. Step 2: Click on the ‘e-payment’ option
3. Step 3: 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
4. Step 4: Enter the essential details, such as the payable amount, period of professional tax payment, mobile number, etc., after selecting the applicable option
5. Step 5: Click on 'Proceed to Payment' option
6. Step 6: An acknowledgement receipt will appear on the screen after completion of the payment

Professional tax payment in Maharashtra can also done through the following steps:

1. Step 1:  Select the tax type after visiting the official website of the Sales Tax Portal of GRAS (Government Receipt Accounting System)
2. Step 2:  Enter the TIN (Taxpayer Identification Number) which is 12-digit for PTRC (Professional Tax Registration Certificate) and 11-digit for PTEC (Professional Tax Enrolment Certificate)
3. Step 3: Click on ‘Submit’
4. Step 4: Enter required details, such as employer’s name, office location, mobile number, etc.
5. Step 5: Select payment type
6. Step 6: Select the payment period after the ID gets generated automatically
7. Step 7: Provide payment details and click on ‘Proceed’
8. Step 8: Click on ‘OK’ to obtain the Government Reference Number
9. Step 9: You will be redirected to the bank’s website after clicking on ‘OK’
10. Step 10: You will get the option to download the auto-generated receipt after making the payment.

Due Dates for Paying Maharashtra Professional Tax

The due date for paying Maharashtra professional tax is determined by the enrolment date.

For example,

1. Business enrolled before 31 May for a particular year must pay professional tax 30 June
2. Business enrolled after 31 May for the fiscal year must pay tax within one month of the enrolment date

Who is Exempt from Maharashtra Professional Tax?

The following are the individuals exempted from paying Maharashtra Professional Tax:

1. Individuals with disability more than 40%
2. Senior citizens 65 years and above
3. Badli workers of textile industry
4. Parents of physically challenged children
5. Members of the Armed Forces (Army, Navy, Air Force) and members of the CRPF and BSF.
6. Women working as agent with Mahila Pradhan Kshetriya Bachat Yojana or Director of Small Savings.

Penalty for Not Paying Professional Tax in Maharashtra

1. Delay in enrollment for professional tax: In case an individual or business fails to obtain an enrollment certificate before a set time period.

1. Providing inaccurate information: If an individual is found to have provided false information regarding their profession, income, or employees to lower their tax liability or to avoid registration, strict action is taken against them and a penalty up to 3 times the amount is charged on them.

1. Failure in tax payment: In case the individual has obtained the enrollment certificate but fails to pay tax before the due date, they are required to pay accumulated interest and a one-time penalty.

1. If an individual fails to pay tax, a penalty of 1.25% per month is charged. If an employer fails to pay tax, a penalty of 2% per month is charged on the outstanding amount.

Maharashtra Professional Tax Rules and Regulations

The following are the details regarding the Maharashtra Professional Tax Rule: 

1. The government can impose a professional tax under the Maharashtra State Tax on Professions, Trades, Callings, and Employment (Amendment) Rules.

1. Every salaried employee needs to pay this tax, according to the Maharashtra professional tax rule.

1. A certificate of registration or certificate of enrolment must be obtained from the prescribed authority by the employers of such employees and self-employed individuals.

1. According to professional tax rule, enrolment or registration must be applied within 30 days from the commencement date of your profession or business.

Conclusion

Professional Tax in Maharashtra is a crucial obligation for all engaged in professions within the state. With detailed insights into tax slabs, payment methods, due dates, exemptions, and penalties, adherence to regulations is essential to prevent hefty fines. Ensure timely payment to maintain compliance with tax laws and financial responsibility.