Professional tax in Maharashtra.
Maharashtra's employee slabs differ by gender — men pay from ₹7,500, women only above ₹25,000 — under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Employers hold two separate registrations: PTRC (as the deductor of employees' tax) and PTEC (an annual tax on the employer itself, ₹500–2,500 depending on headcount and area), with no separate fee for either beyond the tax itself.
Last verified 23 October 2026. research/india/maharashtra.md (mahagst.gov.in PT Rate Schedule).
| Item | Detail |
|---|---|
| Act | Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 |
| Monthly slabs, men | ≤₹7,500 nil · ₹7,501–10,000 ₹175 · >₹10,000 ₹200 (₹300 in February) |
| Monthly slabs, women | ≤₹25,000 nil · >₹25,000 ₹200 (₹300 in February) |
| PTRC | Registration as the employer-deductor of employees' PT — no separate fee |
| PTEC | The employer's own annual enrolment, Schedule I entry 10: ₹500–2,500/year by headcount and area — no separate registration fee beyond this |
| Due date | Last day of the month |
| Return format | A downloadable Excel (.xlsb) template, Form IIIB, filed via the MahaGST PT dashboard |
| Official portal | mahagst.gov.in |
Professional tax in Maharashtra
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What's the difference between PTRC and PTEC?
PTRC is the registration an employer holds to deduct and remit employees' professional tax. PTEC is a separate, annual tax on the employer itself, as a person carrying on a profession — every employer needs both.
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