Schedule of Rates of Tax on Professions, Trades, Callings and Employments in Maharashtra:-
To whom professional tax applicable in Maharashtra?
As per The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, following class of persons are required to take registration under the Act and has to pay profession tax every year.
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Sr.
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Class of Persons
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Rate of Tax
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1/4/2015 on-wards
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1.
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Salary and Wage earners-Such persons whose monthly salaries or
wages :- |
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(a) do not exceed rupees 7,500;
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Nil
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(b)(i) In case of male, exceed Rs. 7,500 but do not exceed
rupees 10,000; |
175 per month
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(b)(ii) In case of female, do not exceed Rs 10,000;
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Nil
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(c) Exceeds Rs 10,000/-
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2,500 per annum to be
paid in following manner
(a) Rs 200 per month except
for the month of February
(b)Rs 300 for the month
of February |
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01/04/2017 onward
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1A
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Persons as notified under Section 4B
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2,500 per annum
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2
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1/4/2006 Onwards
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(a) Legal
Practitioners including Solicitor and Notaries;
(b) Medical
Practitioner 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 and 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
(f) All types of
Contractors (other than building contractors covered by any other entry elsewhere in this
(g)Diamond dressers and
diamond polishers, having not less than one year’s standing in the profession. |
2,500 per annum
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3
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(a) Member of Association recognised under the Forward Contracts
(Regulation) Act 1952 (74 of 1952) |
2, 500 per annum
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(b) (i)member of Stock
Exchanges recognised under the Security Contracts (Regulation) Act, 1956 (42 of 1956)
(ii)Remisiers
recognised by the Stock Exchange; |
2, 500 per annum
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4
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(a) Building Contractors
(b) Estate Agents, Brokers or Plumbers, having not less than
one year’s standing in the profession |
2, 500 per annum
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5
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Directors (other than
those nominated by Government) of Companies Registered under the Companies Act 1956 (1 of 1956) and Banking companies as defined in the Banking Regulation Act, 1949 (10 of1949)
Explanation: The term
‘Directors’ for the purpose of this entry will not include the person 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 |
2, 500 per annum
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6
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(a) Bookmakers and Trainers licensed by the Royal Western
India Turf Club Limited;
(b) Jockeys licensed by the said club
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2, 500 per annum
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7
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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, Playback Singers, Cameramen, Recordist, Editors and Still-Photographers; |
2, 500 per annum
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(b)Junior Artists, Production Managers, Assistant Directors, Assistant
Recordists, Assistant Editors and Dancers. |
1,000 per annum
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8
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Dealers registered under the Maharashtra Value Added Tax Act,
2002
(Mah. IX of 2005) or Dealers registered only under the Central
Sales Tax Act, 1956 (74 of 1956), whose annual turnover of sales or purchases, –
(i) is rupees 25 lakh or less
(ii) exceeds rupees 25 lakh
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2, 500 per annum
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9
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Occupiers of Factories as defined in the Factories Act, 1948
(63 of
1948), who are not covered by entry 8 above.
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2, 500 per annum
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10
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(1) (A) Employers of
establishments as defined in the Bombay Shops and Establishments Act, 1948 (Bom. LXXIX of 1948) where their establishments are situated within an area to which the aforesaid Act applied, and who are not covered by entry 8-Such employers of establishments-
(a) Where no employee
is employed |
1,000 per annum
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(b) Where not exceeding two employees are employed
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2, 000 per annum
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(c) Where more than two employees are employed
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2,500 per annum
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(B) Employers of
establishments as defined in the Bombay Shops and Establishments Act, 1948 (Bom. LXXIX of 1948) where their establishments are not situated within an area to which the aforesaid Act applied, and who are not covered by entry 8-Such employers of establishments, –
(a) Where no employee
is employed |
500 per annum
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(b) Where not exceeding two employees are employed
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1,000 per annum
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(c) Where more than two employees are employed
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2,500 per annum
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(2) Persons owning /
running STD / ISD booths or Cyber Cafes, other than those owned or run by Government or by physically handicapped persons |
1,000 per annum
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(3) Conductors of Video
or Audio Parlours, Video or Audio Cassette Libraries, Video Game Parlours;
(4) Cable Operators, Film Distributors;
(5) Persons owning /
running marriage halls, conference halls, beauty parlours, health centres, pool parlours;
(6) Persons running /
conducting coaching classes of all types. |
2,500 per annum
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11
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Owners or Lessees of Petrol / Diesels / Oil Pumps and Service
Stations / Garages and Workshops of Automobiles. |
2,500 per annum
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12
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Licensed Foreign Liquor
Vendors and employers of Residential Hotels and Theatres as defined in the Bombay Shops and Establishments Act, 1948 (Bom LXXIX of 1948) |
2,500 per annum
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13
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Holders of Permits for Transport Vehicles granted under the
Motor Vehicles Act, 1988 (59 of 1988), which are used or adopted to be used for hire or reward, where any such person holds permit or permits for,-
(a) three wheeler goods vehicles, for each such vehicle;
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750 per annum
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(b)any taxi, passenger car, for each such vehicle;
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1,000 per annum
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(c)(i)goods vehicles other than those covered by (a)
(ii)trucks or buses for each such vehicle;
Provided that the total tax payable by a holder under this
entry shall not exceed rupees 2,500 per annum. |
1,500 per annum
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14
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Money-lenders licensed under the Bombay Money-lenders Act,
1946
(Bom XXXI of 1947).
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2,500 per annum
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15
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Individuals or Institutions conducting Chit Funds
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2,500 per annum
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16
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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, –
(i) State Level Societies
(ii) Co-operative sugar factories and spinning Mills.
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2,500 per annum
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(iii) District Level Societies
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750 per annum
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(iv) Handloom Weavers Co-operative Societies;
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500 per annum
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(v) All other Co-operative Societies not covered by clauses
(i), (ii), (iii) and (iv) above. |
750 per annum
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17
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Banking companies, as defined in the Banking Regulation Act,
1949 (10 of 1949) |
2,500 per annum
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18
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Companies registered under the Companies Act, 1956 (1 of 1956)
and engaged in any profession, trade or calling. |
2,500 per annum
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18A
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Limited liability partnership, registered under LLP Act
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2,500 per annum
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19
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Each Partner of a firm (whether registered or not under the
Indian Partnership Act,1932) engaged in any profession, trade or calling.
Each partners of LLP
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2,500 per annum
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20
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Each Co-parcener (not being a minor) of a Hindu Undivided
Family, which is engaged in any profession, trade or calling. |
2,500 per annum
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20A
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Persons, registered under the Maharashtra Goods and Services
Tax Act, 2017 |
2,500 per annum
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21
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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. |
2,500 per annum
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Note:
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. |
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Note :
2 For the purpose 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 of such dealer, the rate of Profession Tax shall be Rs 2,000. The expression “turnover of Sales or purchases” shall have the same meaning as assigned to them, respectively, under the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005) |
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