MH state taxes in Maharashtra

Professional tax in Maharashtra

Maharashtra levies professional tax on salaried employees and on persons carrying on a trade or profession, capped at Rs 2,500 a year by the constitutional limit. Employers register for a PTRC (to deduct and pay employees' professional tax) and a PTEC (for their own professional tax). The employee slab is based on monthly salary, with lower earners exempt; women earning up to a notified monthly salary are exempt from the employee levy. A self-employed person or business pays professional tax under the PTEC.

Maharashtra professional tax is capped at Rs 2,500 a year; employers hold a PTRC and PTEC, and lower earners (and women up to a notified salary) are exempt from the employee levy. (Maharashtra State Tax on Professions, Trades, Callings and Employments Act 1975; Article 276 of the Constitution (Rs 2,500 cap))

Stamp duty on property and documents

Stamp duty in Maharashtra on the sale of immovable property is broadly in the 5 to 7% range depending on the location, with a metro cess and local body tax adding to the base rate in cities such as Mumbai and Pune. A registration fee also applies. There is a concession for women buyers (a 1% reduction in the stamp-duty rate where the property is in a woman's sole name, subject to conditions). Stamp duty also applies to a range of business documents such as leave-and-licence agreements, so factor it into property and lease decisions.

Maharashtra stamp duty on property is broadly 5 to 7% (with metro cess and local body tax in cities), plus a registration fee, with a 1% concession for women buyers. (Maharashtra Stamp Act 1958; verify current rates and the women-buyer concession against IGR Maharashtra notifications)

Worked example

Pooja — Pune, MH

small-business owner registering for professional tax and buying a shop (2026-27)

Pooja runs a boutique in Pune. She registers for professional tax (PTEC for herself, PTRC for her two employees) and buys a small commercial unit in her own name.

Her own professional tax is capped at Rs 2,500 a year under the PTEC, and she deducts and pays her employees' professional tax under the PTRC by the due dates. On the shop purchase, stamp duty in Pune applies at the city rate (broadly 6 to 7% including cess) plus the registration fee; because she is buying in her own name, she checks whether the 1% women-buyer concession applies to her commercial purchase under the current notification before registering the document.