PTEC and PTRC are Maharashtra's two professional tax registrations, and they apply the same way in Mumbai, Thane and Pune. PTEC (Professional Tax Enrolment Certificate) covers the tax a business, firm, company or professional pays in its own right; PTRC (Professional Tax Registration Certificate) lets an employer deduct PT from salaries and deposit it. Employees pay ₹175 to ₹200 a month (₹300 in February), within the ₹2,500 yearly cap. We file both on the Mahagst portal, from ₹899.
| Your situation | PTEC | PTRC |
|---|---|---|
| Company, LLP or firm in Maharashtra with no staff yet | Yes | No |
| Company, LLP or firm paying salaries above the exempt slab | Yes | Yes |
| Doctor, CA, lawyer, consultant or other professional practising alone | Yes | Only once you employ staff above the exempt slab |
| Employer with offices in Mumbai and outside Maharashtra | Yes, for the Maharashtra business | Yes in Maharashtra; register separately in the other state if it levies PT |
| Business only in Delhi or Haryana | No (neither levies PT) | No |
Most businesses that receive a demand had PTRC but never took PTEC, so the entity's own yearly tax went unpaid. We apply for both together unless the facts say otherwise.
| Monthly salary | Men | Women |
|---|---|---|
| Up to ₹7,500 | Nil | Nil |
| ₹7,501 – ₹10,000 | ₹175 a month | Nil |
| ₹10,001 – ₹25,000 | ₹200 a month, ₹300 in February | Nil |
| Above ₹25,000 | ₹200 a month, ₹300 in February | ₹200 a month, ₹300 in February |
Article 276(2) of the Constitution caps professional tax at ₹2,500 per person a year: 11 × ₹200 + ₹300 = ₹2,500.
A Mumbai company has six employees: two men on ₹9,000 a month, two men on ₹45,000, one woman on ₹22,000 and one woman on ₹60,000.
| Employee group | PT each, normal month | PT each, February | Yearly total |
|---|---|---|---|
| 2 men on ₹9,000 | ₹175 | ₹175 | ₹4,200 |
| 2 men on ₹45,000 | ₹200 | ₹300 | ₹5,000 |
| 1 woman on ₹22,000 | Nil | Nil | Nil |
| 1 woman on ₹60,000 | ₹200 | ₹300 | ₹2,500 |
| Deducted under PTRC | ₹950 | ₹1,250 | ₹11,700 |
The company deposits ₹11,700 for the year under its PTRC, and pays its own PTEC amount separately. Its previous-year PTRC liability is below ₹1 lakh, so once past its first year it files one annual return by 31 March rather than monthly returns. To check the effect on take-home pay, use the salary calculator.
| Employer | Return | Due |
|---|---|---|
| Newly registered, in the first year | Monthly | As shown for each period on Mahagst |
| Previous-year PT liability ₹1 lakh or more | Monthly | As shown for each period on Mahagst |
| Previous-year PT liability below ₹1 lakh | Annual | 31 March |
Pay the tax before filing the return, and keep the challan with the payroll for that period. Monthly deductions handled end to end, with PF, ESI and salary TDS, are part of our payroll management service.
For other states' rates and the West Bengal and Karnataka rules, see our state-wise professional tax guide and the professional tax registration service. Opening a shop or office in Mumbai? It usually needs a Gumasta licence as well.
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Timeline: 3–5 days
Timeline: 3–5 days
Timeline: 3–5 days
Every price above is a professional fee, excluding GST and government charges. 50% upfront, 50% on delivery.
PAN of employer, business address proof, salary register of all employees.
Apply for Professional Tax Enrollment Certificate on the Maharashtra PT portal.
Apply for Professional Tax Registration Certificate (for deducting PT from employees).
PTEC + PTRC certificates issued. Start deducting PT from employee salaries.
Tell us your requirement, a CA will call you in 30 minutes.
Maharashtra levies professional tax under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. PTEC covers the business itself; PTRC is needed to deduct and pay PT on employee salaries.
Men: ₹175/month on salary of ₹7,501–₹10,000 and ₹200/month above ₹10,000 (₹300 in February, so ₹2,500/year). Women earning up to ₹25,000/month are exempt; above that, ₹200/month (₹300 in February).
Maharashtra professional tax portal (mahagst.gov.in) — we file enrollment + monthly returns on your behalf.
Proper enrollment + monthly filings keep you audit-ready and avoid penalties.
