Rates of Profession Tax in Maharashtra and List of Persons required to Enroll under Profession Tax

see Due Dates for Returns of Profession Tax by Employers and Payments Under Profession Tax
see Employees, Professionals and Businessmen exempted from paying Profession Tax
see Composition Scheme under Profession Tax for Enrollment Certificate holders
p.t. slabs for maharashtra
Rates of Profession Tax in Maharashtra and List of Persons required to Enroll under Profession Tax and Pay Profession Tax

"SCHEDULE I" (See Section 3) Schedule of rates of tax on professions, trades, callings and employments (From 1st April, 2006 onwards) Sr.No. Class of Persons Rate of Tax (Rs.) 1. 2. 3. PART I Rs. 1. Salary and wage earners. Such persons whose monthly salaries or wages, (a) do not exceed rupees 2,500 Nil (b) exceed rupees 2,500 but do not exceed rupees 3,500; 60 per month (c) exceed rupees 3,500 but do not exceed rupees 5,000; 120 per month (d) exceed rupees 5,000 but do not exceed rupees 10,000; 175 per month (e) exceed rupees 10,000. 2500 per annum, to be paid in the following manner:— For New Rates from 01-07-2009 click a) Rs. 200/- per month except for the month February b) Rs. 300/- for the month February 2. (a) Legal Practitioners including Solicitor and Notaries; (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 or Loss Assessors registered or licensed under the Insurance Act, 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);   (f) All types of Contractors (other than building contractors covered by any other entry elsewhere in this Schedule); and (g) Diamond dressers and diamond polishers; having not less than one year’s  standing in the profession. 2500 per annum 3. (a) Members of Association recognised under the Forward Contracts        (Regulations) Act, 1952. 2,500 per annum (b) (i) Member of Stock Exchanges recognised under the Security  Contracts (Regulation) Act, 1956; 2500 per annum      (ii) Remisiers recognised by the Stock Exchange. 2500 per annum 4. (a) Building Contractors; 2500 per annum (b) Estate Agents, Brokers or Plumbers, having not less than one year’s standing in the profession. 2500 per annum  5. Directors (other than those nominated by Government) of Companies registered under the Companies Act, 1956, and Banking Companies as defined in the Banking Regulation Act, 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.   2500 per annum 6. (a) Bookmakers and Trainers licensed by the Royal Western India Turf Club Limited; 2500 per annum (b) Jockeys licensed by the said Club. 2500 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, Play-back Singers, Cameramen, Recordists, Editors and Still-Photographers, 2500 per annum (b) Junior Artists, Production Managers, Assistant Directors, Assistant Recordists,Assistant Editors and Dancers. 1000 per annum 8. Dealers registered under the Maharashtra Value Added Tax Act, 2002, or Dealers registered only under the Central Sales Tax Act, 1956, whose annual turnover of sales or purchases,—     (i) is rupees 25 lakh or less 2000 per annum (ii) exceeds rupees 25 lakh 2500 per annum 9. Occupiers of Factories as defined in the Factories Act, 1948, who are not covered  by entry 8 above. 2500 per annum 10. (1) (A) Employers of Establishments as defined in the Bombay Shops and Establishment 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   1000 per annum where not exceeding two employees are employed; 2000 per annum c.        where more than two employees are employed.   2500 per annum (B) Employers of establishments as defined in the Bombay Shops and Establishments Act, 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 where not exceeding two employees are employed; 1000 per annum where more than two employees are employed. 2500 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; 1000 per annum    (3) Conductors of Video or Audio Parlours, Video or Audio Cassette Libraries, Video Game Parlours;   2500 per annum (4) Cable Operators, Film Distributors; 2500 per annum (5) Persons owning/running marriage halls, conference halls, beauty parlours, health centres, pool parlours; 2500 per annum (6) Persons running/conducting coaching classes of all types. 2500 per annum 11. Owners or Lessees of Petrol/Diesel/Oil Pumps and Service Stations/Garages and Workshops of Automobiles. 2500 per annum 12. Licensed Foreign Liquor Vendors and employers of Residential Hotels and Theatres as defined in the Bombay Shops and Establishments Act, 1948. 2500 per annum 13. Holders of permits for Transport Vehicles granted under the Motor Vehicles Act, 1988, which are used or adopted to be used for hire or reward, where any such person holds permit or permits for,-       three wheeler goods vehicles, for each such vehicle;    750 per annum any taxi, passenger car, for each such vehicle; 1000 per annum  (i) goods vehicles other than those covered by (a);         (ii) trucks or buses, for each such vehicle : 1500 per annum Provided that the total tax payable by a holder under this entry shall not exceed rupees 1,500 per annum. 14. Money lenders licensed under the Bombay Money-lender Act, 1946. 2500 per annum 15. Individuals or Institutions conducting Chit-Funds. 2500 per annum 16. Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960 and engaged in any profession, trade or calling —        State level Societies 2,500 per annum Co-operative sugar factories and spinning mills; 2,500 per annum District level Societies; 750 per annum Handloom weavers co-operative societies; 500 per annum 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. 2500 per annum 18. Companies registered under the Companies Act, 1956 and engaged in any profession, trade or calling. 2500 per annum 19. Each Partner of a firm (whether registered or not under the Indian Partnership Act, 1932) engaged in any profession, trade, or calling. 2500 per annum 20. Each Co-parcener (not being a minor) of a Hindu Undivided Family, which is engaged in any profession, trade or calling. 2500 per annum 21. 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. 2500 per annum Notes: 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. This provision shall not be applicable to entry 16(iv) of the Schedule. 2.      For the purposes 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 for such dealer, the rate of Profession Tax shall be Rs. 2000. The expressions "turnover of sales" or "turnover of purchases" shall have the same meaning as assigned to them, respectively, under the Maharashtra Value Added Tax Act, 2002. " 3.      The payments of tax by an employer shall be in accordance with Rule 11, and excess payment, if any, during any of the months, e.g. April, May etc. would be refunded in accordance with the provisions of Section 19 of the Profession Tax Act.

Employees, Professionals and Businessmen exempted from paying Profession Tax

 Under Section 27A of Profession tax, following persons are exempted from paying Profession

i)        members of army, navy and air force along with members of auxiliary forces and reserve forces

ii)      Badli workers in the textile industry

iii)    
Person suffering from permanent physical disability.
Parents of mentally retarded child.
Parents of a child suffering from a physical disability.
Persons who have completed the age of 65 years.
Badli workers in the textile industry
Member of forces
Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate Small Saving