💼 Professional Tax Slabs and Payment Due Dates in Mumbai

Professional Tax (PT) is a state-level tax levied by the Government of Maharashtra on income earned by individuals engaged in any profession, trade, or employment. In Mumbai, being part of Maharashtra, both employers and self-employed professionals are required to comply with the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

Understanding the applicable slabs and due dates is essential to avoid penalties and remain compliant.

1️⃣ Who is Liable to Pay Professional Tax in Mumbai?

👩‍💼 Salaried Employees

• Deducted by the employer from the salary of employees based on PT slabs.

• Employer is responsible for depositing the tax to the Maharashtra Government.

🧑‍💻 Self-Employed Professionals

• Lawyers, doctors, architects, chartered accountants, consultants, freelancers, etc., must register and pay PT themselves.

2️⃣ Professional Tax Registration in Mumbai

📜 Types of Registration:

• PTRC (Professional Tax Registration Certificate) – For employers deducting PT from employees.

• PTEC (Professional Tax Enrollment Certificate) – For individuals/self-employed paying their own PT.

3️⃣ Professional Tax Slabs in Mumbai (2025)

📊 For Salaried & Wage Earners:

4️⃣ Professional Tax Slabs for Self-Employed in Mumbai

5️⃣ Professional Tax Payment Due Dates in Mumbai

📅 Due Dates for Employers (PTRC):

• Monthly Payment – If the previous year’s PT liability > ₹50,000: by the last day of the month.

• Annual Payment – If liability ≤ ₹50,000: by 31st March.

📅 Due Date for Self-Employed (PTEC):

• 31st March every year for the entire year’s PT.

6️⃣ Penalties for Non-Compliance

🚨 Maharashtra PT Penalties:

• Late payment: 1.25% interest per month on the tax due.

• Late filing of return: ₹1,000 to ₹2,000.

• Failure to pay PT: Penalty equal to 10% of the amount due.

7️⃣ How to Pay Professional Tax in Mumbai?

💳 Payment Modes:

• Online via the Maharashtra GST Department Portal (https://mahagst.gov.in)

• Offline via designated banks (limited cases).

🛠 Steps for Online Payment:

1. Log in to the Mahagst portal with your PT credentials.

2. Select the applicable return form (PTRC or PTEC).

3. Enter details & calculate tax due.

4. Make payment via net banking or debit card.

5. Download the acknowledgment for records.

✅ Conclusion

Professional Tax in Mumbai is a straightforward but mandatory compliance for both salaried individuals and self-employed professionals. Understanding the slabs, keeping track of payment due dates, and ensuring timely filing will save you from unnecessary penalties.

For error-free registration, calculation, and payment, partnering with professionals like TAXAJ Corporate Services LLP ensures your PT compliance is handled seamlessly—so you can focus on your work without worrying about deadlines.

📞 Contact TAXAJ today for Professional Tax registration and compliance support in Mumbai.

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