Maharashtra profession tax — PTEC / PTRC

PTEC or PTRC: which one applies

Profession tax in Maharashtra is levied under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. The Act works through two separate certificates, and many businesses need both.

• PTEC (enrolment certificate) covers the tax payable by the person or entity itself for carrying on a profession, trade or calling. Proprietors, professionals, firms, LLPs and companies are enrolled under the category that fits them in the Schedule. The annual amount depends on the category; Article 276(2) of the Constitution caps profession tax at Rs 2,500 per person per year.
• PTRC (registration certificate) is for employers. An employer deducts profession tax from the salary or wages of employees who fall within the taxable slabs and deposits it with the State. The application should be made within 30 days of becoming liable.

Salary slabs applied by employers

• Men: monthly salary up to Rs 7,500 – nil; Rs 7,501 to Rs 10,000 – Rs 175 per month; above Rs 10,000 – Rs 200 per month, and Rs 300 for February (Rs 2,500 for the year).
• Women: monthly salary up to Rs 25,000 – nil (from 1 April 2023); above Rs 25,000 – Rs 200 per month, and Rs 300 for February.

How the registration usually runs

1. Fix the date from which liability starts: commencement of business for PTEC, and the first salary payment to a taxable employee for PTRC.
2. Check what already exists. A company incorporated in Maharashtra through SPICe+ gets profession tax registration as a mandatory part of the AGILE-PRO-S form, so a fresh application may not be needed.
3. Apply online on the Maharashtra GST Department portal using the PAN of the applicant, with constitution, address, activity and employee details.
4. Upload only what the portal asks for, complete authentication and submit.
5. Download the certificate, note the PTEC and PTRC numbers, and set up payroll deduction from the correct month.

Payments and returns after registration

• Employers whose profession tax liability in the previous year was below Rs 50,000 file an annual return; those at Rs 50,000 or more file monthly.
• The Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2026, notified on 28 February 2026, amended rule 11(3): the March due date moved from 31 March to 15 March, and the month-end due date was replaced with the 15th day. Older guides that quote month-end dates should not be relied on.
• PTEC holders pay the annual enrolment tax each year while the enrolment is in force. If the activity stops, apply for cancellation rather than letting arrears build up.
• Delayed registration, payment or returns attract interest and penalty under the Act, in addition to the tax for the earlier period.

Where applications commonly go wrong

• Name or constitution details that do not match PAN records – correct the PAN data or the application before resubmitting.
• A duplicate application where registration was already obtained at incorporation – trace the existing number instead.
• A liability date chosen to avoid arrears – the date should follow the facts, as the tax for the gap remains payable.
• Assuming one registration covers staff in other States – profession tax is State-specific and each State's law needs a separate review.

Frequently asked questions

Does an employer with a PTRC also need a PTEC?

Usually yes. The PTRC covers tax deducted from employees' salaries, while the PTEC covers the employer's own liability as a company, firm, LLP or proprietor. The two numbers and payments are separate.

Is profession tax deducted from every employee?

No. Deduction depends on the monthly salary slab. Men earning up to Rs 7,500 a month and women earning up to Rs 25,000 a month are not liable. Above those levels the deduction is Rs 175 or Rs 200 a month, with Rs 300 in February at the highest slab.

Why is Rs 300 deducted in February?

At the highest slab, Rs 200 is deducted for eleven months and Rs 300 in February, which brings the annual total to Rs 2,500, the constitutional ceiling for profession tax.

Our company was incorporated in Maharashtra through SPICe+. Do we apply again?

Profession tax registration is a mandatory part of AGILE-PRO-S for companies incorporated in Maharashtra. Check the incorporation records and emails for the PTEC and PTRC numbers before filing any fresh application.

Have the profession tax due dates changed in 2026?

Yes. The amendment rules notified on 28 February 2026 advanced the March due date from 31 March to 15 March and replaced the month-end due date with the 15th day. Confirm the due date for your return period on the portal.