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Get the latest information about professional tax slab rates applicable in Maharashtra for the individuals based on their profession and income level.
Professional tax is imposed by the state government on earning individuals in Maharashtra. According to the Article 276 of the Constitution whether an individual is salaried or self-employed you are liable to pay professional tax. Various slab rates have been set by the government of Maharashtra.
According to the Maharashtra State Tax on Professions, Trades, Callings and Employment, the government imposes a professional tax on every earning individual in Maharashtra.
Employers who file the professional tax on behalf of their employers and self-employed individuals are required to obtain a registration certificate of registration and certificate of enrollment from the specified authority. Moreover, they can apply for registration or enrollment number within 30 days from the commencement of business/profession.
Here’s the complete list of individuals to which professional tax is applicable in Maharashtra:
Moreover, employers of salaried individuals are required to pay taxes on behalf of their employees. In this whole process, employers deduct a certain amount from the income of employees as professional tax and submit it to municipal authorities.
The amount of professional tax an individual has to pay depends upon the income of the individual and the defined tax slab rates. The amount may vary from ₹ 200 to a maximum of ₹ 2,500.
| Monthly Salary Range | Payable Tax Amount |
|---|---|
| Less than ₹ 7,500 | Nil |
| Between ₹ 7,500 and ₹ 10,000 | ₹ 175 per month (Nil for women) |
| ₹ 10,000 and above | ₹ 200 per month (except for Feb) and ₹300 for Feb |
After knowing about the applicable tax slab rates and applicability of professional tax in Maharashtra the next question arises how to pay professional tax?
Here is the series of steps an individual has to follow while submitting professional tax:
In addition, you can make the payment through an alternative process. You are required to follow the steps mentioned below:
In Maharashtra, the date of enrollment helps individuals to determine the due date of professional tax. Let’s say the businesses who enrolled before May 31 of a certain financial year may submit the professional tax by June 30 of the same year. On the other hand, organizations that enrolled after May 31 of the year must pay the amount of professional tax within one month of the enrollment date.
A penalty of 1.25% tax is payable for every month if an enrolled individual fails to pay tax on time. On the other hand, employers are required to pay 2% interest per month on the total payment due.
Here is the list of individuals who are exempted from paying the professional tax in Maharashtra:
Yes, like other states professional tax is compulsory in Maharashtra for earning individuals. Moreover business owners and salaried individuals are required to pay professional tax.
The maximum amount of professional tax an individual has to pay in Maharashtra is ₹ 2,500. Rest all depends on the income of the individual.
Individuals (salaried and self-employed), companies, corporations, firms, HUF, societies, clubs and associations are eligible to pay professional tax in Maharashtra.
An individual can pay professional tax in Maharashtra using online portal of Maharashtra government. To pay professional tax online an individual can follow above-mentioned steps.
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