Schedule of rates of Professional tax on professions, trades, callings and employments in Maharashtra updated till 24.04.2021

RATE SCHEDULES UNDER THE MAHARASHTRA PROFESSION TAX ACT, 1975

Schedule of Rates of Tax on Professions, Trades, Callings and Employments.

Sr. No. No. Class of Persons Rate of tax ₹
(1) (2) (3)
1 Salary and wage earners — Such persons whose monthly salaries or wages,— (From 01.04.2015)
(a) do not exceed rupees 7,500; NIL
(b) (i) In case of male, exceed Rs. 7,500 but do not exceed rupees 10,000; 175 per month
(ii) In case of female, do not exceed Rs 10,000; NIL
(c) exceeds rupees 10,000 2,500 per annum to be paid in the following manner :-

(a) rupees two hundred per month except for the month of February

(b) rupees three hundred for the month of February.

1A Persons as notified under Section 4B (01/04/2017 onward) ₹ 2,500 per annum
2 a. Legal Practitioners including Solicitors and Notaries; ₹ 2,500 per annum
b. Medical Practitioners including Medical Consultants and Dentists;
c. Technical and Professional Consultants, including Architects, Engineers, R.C.C. Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants;
d. Chief Agents, Principal Agents, Insurance Agents and Surveyors and Loss Assessors registered or licensed under the Insurance Act, 1938, (4 of 1938) U.T.I. Agents under U.T.I. Scheme, N.S.S. Agents under postal scheme;
e. Commission Agents, Dalals and Brokers (other than estate brokers covered by any other entry elsewhere in this Schedule); Rs. 2,500 per annum
f. All types of Contractors (other than building contractors covered by any other entry elsewhere in this Schedule); and Rs. 2,500 per annum
g. Diamond dressers and diamond polishers, Rs. 2,500 per annum
having not less than one year’s standing in the profession.
3 a. Members of Association recognised under the Forward Contracts (Regulation) Act, 1952; (74 of 1952) 2,500 per annum
(b)

i. Member of Stock Exchanges recognised under the Security Contracts (Regulation) Act, 1956;
(42 of 1956)

ii. Remisiers recognised by the Stock Exchange
4 a. Building Contractors 2,500 per annum
b. Estate Agents, Brokers or Plumbers, having not less than one year’s standing in the profession
5 Directors (other than those nominated by Government) of Companies registered under the Companies Act, 1956, (1 of 1956) and Banking Companies as defined in the Banking Regulation Act, 1949 (10 of 1949) Explanation.

— The term ‘Directors’ for the purpose of this entry will not include the persons who are Directors of the companies whose registered offices are situated outside the State of Maharashtra and who are not residing in the State of Maharashtra.

2,500 per annum
6 a. Bookmakers and Trainers licensed by the Royal Western India Turf Club Limited; 2,500 per annum
b. Jockeys licensed by the said Club. 2,500 per annum
7 Self-employed persons in the Motion Picture Industry, Theatre, Orchestra, Television Modelling or Advertising Industries as follows:—
a. Writers, Lyricists, Directors, Actors and Actresses (excluding Junior Artists), Musicians, Playback Singers, Cameramen, Recordists, Editors and Still-Photographers; 2,500 per annum
b. Junior Artists, Production Managers, Assistant Directors, Assistant Recordists, Assistant Editors and Dancers. 1,000 per annum
8 Dealers registered under the Maharashtra Value Added Tax Act, 2002, (Mah. IX of 2005) or Dealers registered only under the Central Sales Tax Act, 1956, (74 of 1956) whose annual turnover of sales or purchases of previous year,—
i. Is rupees 25 lakh or less 2,000 per annum
ii. exceeds rupees 25 lakh 2,500 per annum
9 Occupiers of Factories as defined in the Factories Act, 1948, (63 of 1948) who are not covered by entry 8 above. 2,500 per annum
10 (1) (A) Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948, where their establishments are situated within an area to which the aforesaid Act applies, and who are not covered by entry 8 — Such employers of establishments,—
a. Where no employee is employed; 1,000 per annum
b. Where not exceeding two employees are employed; 2,000 per annum
c. Where more than two employees are employed. 2,500 per annum
(1) (B) Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948, (Bom. LXXIX of 1948) where their establishments are not situated within an area to which the aforesaid Act applies, and who are not covered by entry 8- Such employers of establishment, —
a. where no employee is employed; 500 per annum
b. where not exceeding two employees are employed; 1,000 per annum
c. where more than two employees are employed 2,500 per annum
(2) Persons owning/running STD/ISD booths or Cyber Cafes, other than those owned or run by Government or by physically handicapped persons; 1,000 per annum
(3) Conductors of Video or Audio Parlours, Video or Audio Cassette Libraries, Video Game Parlours; 2,500 per annum
(4) Cable Operators, Film Distributors 2,500 per annum
(5) Persons owning/running marriage halls, conference halls, beauty parlours, health centres, pool parlours; 2,500 per annum
(6) Persons running/conducting coaching classes of all types. 2,500 per annum
11 Owners or Lessees of Petrol/Diesel/Oil Pumps and Service Stations/Garages and Workshops of Automobiles. 2,500 per annum
12 Licensed Foreign Liquor Vendors and employers of Residential Hotels and Theatres as defined in the Bombay Shops and Establishments Act, 1948. (Bom. LXXIX of 1948). 2,500 per annum
13 Holders of permits for Transport Vehicles granted under the Motor Vehicles Act, 1988, (59 of 1988)which are used or adopted to be used for hire or reward, where any such person holds permit or permits for,—
a. three wheeler goods vehicles, for each such vehicle; 750 per annum
b. any taxi, passenger car, for each such vehicle; 1,000 per annum
c. (i) goods vehicles other than those covered by (a);

C. (ii) trucks or buses for each such vehicle :

Provided that the total tax payable by a holder under this entry shall not exceed ₹ 2,500 per annum.

1,500 per annum
14 Money-lenders licensed under the Bombay Money-lenders Act, 1946 (Bom. XXXI of 1947) 2,500 per annum
15 Individuals or Institutions conducting Chit Funds. 2,500 per annum
16 Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960 (Mah. XXIV of 1961) and engaged in any profession, trade or calling,—
i. State level Societies; 2,500 per annum
ii. Co-operative Sugar Factories and Spinning Mills; 2,500 per annum
iii. District Level Societies; 750 per annum
iv. Handloom Weavers Co-operative Societies; 500 per annum
v. All other Co-operative Societies not covered by clauses (i), (ii), (iii) and (iv) above 750 per annum
17 Banking Companies, as defined in the Banking Regulation Act, 1949 (10 of 1949). 2,500 per annum
18 Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling. 2,500 per annum
18A 18A. Limited liability partnership, registered under the Limited Liability Partnership Act, 2008. (Inserted WEF 01.04.2018) 2,500 per annum
19 Substituted WEF 01.04.2018

(a) Each partner of a firm (whether registered or not under the Indian  Partnership Act, 1932), engaged in any profession, trade or calling.

2,500 per annum
(b) Each partner of a limited liability partnership, registered under the Limited Liability Partnership Act, 2008,

engaged in any profession, trade or calling.

2,500 per annum
20 Each Coparcener (not being a minor) of a Hindu Undivided Family, which is engaged in any profession, trade or calling. (1/4/2006 Onwards) 2,500 per annum
20A Persons, registered under the Maharashtra Goods and Services Tax  Act, 2017 (1/7/2017 Onwards) 2,500 per annum
21 From 1/4/2006 Onwards

Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to sub-section (2) of section 3.

2,500 per annum

Note : 1    Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry of this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case.

Note : 2    For the purpose of Entry 8 of the Schedule, the Profession Tax shall be calculated on the basis of the “turnover of sales or purchases” of the previous year. If there is no previous year of such dealer, the rate of Profession Tax shall be Rs 2,000. The expression “turnover of Sales or purchases” shall have the same meaning as assigned to them, respectively, under the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005)

Disclaimer : The article is prepared on the basis of relevant provisions of the act and my practical knowledge of the subject. Care has been taken to produce the authentic and reliable information, however, the users are expected to refer the relevant existing provisions of the act. I therefore shall not be held responsible in any case for the consequences and outcome of  use of the information.

(Republished with Amendments)

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35 Comments

  1. adesh thombre says:

    I am an intern doctor . I get stipend of Rs. 11000 . This is the stipend not the salary … Yet Rs. 2500 deducted from my stipend … Can I get explanation of this please?

  2. SIDHARTH PATIL says:

    i have paid professional tax of rs. 70725/- FOR F Y 2017-2018 I WAS PTRC RETRUN ANNUALY , NEXT YEAR APPLIED MONTHLY RETRUN / ANNUAL RETRUN please tell me can file yearly retrun

  3. Rohit Khandelwal says:

    can u please tell me, what is the rate of professional tax in Maharashtra for FY 2017-18 and how can in pay this tax to govt.

  4. Amol Deo says:

    i am doing job and i pay professional tax.
    I am also doing a computer business also
    Is it necessary to pay seperate pt for the firm if it is done in free time as a hobby.

  5. Priya Kurup says:

    Kindly confirm the Slab of Rs 300 to be deducted in the month of Feb is applicable only to the regular employee whose salary is Rs 10000 and above or to all the employee who is earning Rs 10000 & above in the month of Feb

  6. Bhavesh visputr says:

    Our company is aircraft manufacturing named hindustan aeronautics limited situated in ojhar village tal niohad dist nashik state maharashtra is giving 2500 oer annum proffession tax i it clear…no any procedure to stop this tax

  7. CHANDRESH says:

    is it compulsory to pay professional tax every month or it is ok if i pay yearly. suppose my boss says will pay your professional tax 2500 yearly on which pt i have to pay.will i get new professional tax number or the same number in which other employee professional tax is paid.

  8. patl says:

    sir,
    I have started my tourist taxi business in pune (Maharashtra ).so please let me know , how much i have to pay Professional tax & how much is the validity.
    thanks

  9. Ghanshyam Badgujar says:

    My Wife is Truck Owner and she is handicapp .So what is rules of Profession Tax for the year 15-16. Is the profession Tax is weive or not ?

  10. Alka Sawale says:

    Dear Sir,
    Please let me know whether female employees have got exemption from PT deduction if their salary is below Rs. 10000/-(Gross)

  11. ashwini says:

    i work in pvt co. in mumbai with monthly salary of 14000 and P.T. is deducted. if i am absent for 15 days what PT should be deducted? and if some additional incentives are given in a particular month over & above 14000 then what pt should be deducted. please ans bcz there is lots of confusion

  12. shikha says:

    Head office of a company is in Mumbai where professional tax is applicable and its branch office is in UP where the same is not applicable. Whether the employees of UP branch are required to pay professional tax??

  13. Tarunkumar says:

    Sir,

    has the Prof. Tax be deducted from the employees salary or is it the employer’s liability.

    What exactly does the rule say?

    Tarunkumar – Manager-HR

  14. Mandar says:

    Dear Sir,
    I want to know about VAT & CST.
    Actually I am making some pcb’s, electronic control system for industrial control system like motor speed controller. When I have sale it to next person in an industries, they obviously demanded tax invoice.
    Now, my problem is that my turnover is not crossing the limit of 10 lakh, so how can I generate the invoice without tax?
    and without tax invoice they will not accept their order. They will refused it.
    please help me

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