Professional Tax Registration Online (PTEC & PTRC)
Professional Tax Registration-In Maharashtra, compliance with professional tax regulations is a fundamental requirement for anyone engaged in business or professional activities. Whether you’re a salaried employee, a self-employed individual, or a company owner, the state government mandates the payment of professional tax as per the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
To regulate and collect this tax efficiently, two types of registrations are required based on the business setup and the presence of employees.
PTEC stands for Professional Tax Enrolment Certificate. This is required by any individual or entity — including professionals, sole proprietors (with no employees), directors of companies, and partners in LLPs or firms — to pay their own professional tax to the government. In short, if you’re operating a trade or profession in Maharashtra, even without employing staff, you need to register under PTEC to fulfill your tax responsibilities. The maximum professional tax payable under PTEC is ₹2,500 per year by 30th June each year (advance payment for the financial year). Importantly, a director or partner is required to pay this fee only once, regardless of how many companies or firms they are associated with.
PTRC, or Professional Tax Registration Certificate, is mandatory for businesses that employ staff. This certificate authorizes employers to deduct professional tax from employees’ salaries and deposit it with the state government. Companies with employees must hold both PTEC and PTRC to manage their own professional tax as well as that of their workforce. However, if a company or LLP does not employ anyone, only PTEC is required to cover the tax for directors or partners.
- Employers are responsible for calculating, deducting, and paying professional tax on behalf of their employees to the respective state authority, in compliance with state-specific rules.
- Individuals involved in any profession, trade, or business — including companies, partnerships, LLPs, and proprietorships — are also liable to pay professional tax based on their business activity and income bracket.
The following individuals are exempt from paying professional tax in Maharashtra:
- Foreign nationals employed in India
- Individuals aged 65 years or older
- Temporary workers in the textile industry
- Parents or guardians of children with permanent mental or physical disabilities
- Women agents working exclusively under the Mahila Pradhan Kshetriya Bachat Yojana
- Persons with permanent physical disabilities (including blindness)
- Members of the armed forces under the Army, Navy, or Air Force Acts, including reservists and auxiliary force members
The following individuals are exempt from paying professional tax in Maharashtra:
| Monthly Gross Salary | Professional Tax Payable |
|---|---|
| For Male Employees | |
| Up to ₹7,500 | Nil |
| ₹7,501 to ₹10,000 | ₹175 per month |
| ₹10,001 and above | ₹200 per month except for February, ₹300 for the month of February |
| For Female Employees | |
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200 per month except for February, ₹300 for the month of February |
| Annual Tax Liability During the Preceding Year | Periodicity | Due Date for Payment & E-Return Filing |
|---|---|---|
| Less than ₹1,00,000 | Annually* | 31st March of the respective financial year. |
| ₹1,00,000 and above | Monthly | Last date of the respective month. |
*Periodicity is monthly in the first year of registration.
Note: For the first year after registration, returns must be filed monthly regardless of tax liability.
- ₹200 if the return is filed within 30 days of the due date
- ₹1,000 if the delay exceeds 30 days
