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Maharashtra Profession Tax Rate Schedule
[Schedule I]

[Entry 1A to 21 - Other than Salary and Wage earners]

Entry No

Class of Persons

Rate of Tax

Effective Period
1A Persons as notified under Section 4B Rs.2,500 per annum 01/04/2017 onwards
2 (a) Legal Practitioners including Solicitor and Notaries; Rs.2,500 per annum 01/04/2006 onwards
(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
3 (a) Member of Association recognised under the Forward Contracts (Regulation) Act 1952 (74 of 1952) Rs.2,500 per annum
(b) (i) member of Stock Exchanges recognised under the Security Contracts (Regulation) Act, 1956 (42 of 1956) Rs.2,500 per annum
(ii) Remisiers recognised by the Stock Exchange;
4 (a) Building Contractors Rs.2,500 per annum
(b) Estate Agents, Brokers or Plumbers,
having not less than one year's standing in the profession
5 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 of 1949) Rs.2,500 per annum
Explanation: The term "Directors" for the purpose of this entry will not includes 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
6 (a) Bookmakers and Trainers licensed by the Royal Western India Turf Club Limited; Rs.2,500 per annum
(b) Jockeys licensed by the said club
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, Playback Singers, Cameramen, Recordist, Editors and Still-Photographers; Rs.2,500 per annum
(b) Junior Artists, Production Managers, Assistant Directors, Assistant Recordists, Assistant Editors and Dancers Rs.1,000 per annum
8 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 Rs.2,000 per annum
(ii) exceeds rupees 25 lakh Rs.2,500 per annum
Note ‐ 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)  
9 Occupiers of Factories as defined in the Factories Act, 1948 (63 of 1948), who are not covered by entry 8 above. Rs.2,500 per annum  
10 (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 Rs.1,000 per annum
(b) Where not exceeding two employees are employed Rs.2,000 per annum
(c) Where more than two employees are employed Rs.2,500 per annum
(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 Rs.500 per annum
(b) Where not exceeding two employees are employed Rs.1,000 per annum
(c) Where more than two employees are employed Rs.2,500 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 Rs.1,000 per annum
(3) Conductors of Video or Audio Parlours, Video or Audio Cassette Libraries, Video Game Parlours; Rs.2,500 per annum
(4) Cable Operators, Film Distributors;
(5) Persons owning / running marriage halls, conference halls, beauty parlours, health centers, pool parlours;
(6) Persons running / conducting coaching classes of all types.
11 Owners or Lessees of Petrol / Diesels / Oil Pumps and Service Stations / Garages and Workshops of Automobiles. Rs.2,500 per annum
12 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) Rs.2,500 per annum
13 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; Rs.750 per annum
(b) any taxi, passenger car, for each such vehicle; Rs.1,000 per annum
(c) (i) goods vehicles other than those covered by (a) Rs.1,500 per annum
(ii) trucks or buses for each such vehicle;
Provided that the total tax payable by a holder under this entry shall not exceed Rs.2,500 per annum.  
14 Money-lenders licensed under the Bombay Money-lenders Act, 1946 (Bom XXXI of 1947). Rs.2,500 per annum
15 Individuals or Institutions conducting Chit Funds Rs.2,500 per annum
16 Co-operative Societies registered or deemed to be registered under the Maharashtra Cooperative Societies Act, 1960, and engaged in any profession, trade or calling,-    
(i) State Level Societies Rs.2,500 per annum
(ii) Co-operative sugar factories and spinning Mills.
(iii) District Level Societies Rs.750 per annum
(iv) Handloom Weavers Co-operative Societies; Rs.500 per annum
(v) All other Co-operative Societies not covered by clauses (i), (ii), (iii) and (iv) above. Rs.750 per annum
17 Banking companies, as defined in the Banking Regulation Act, 1949 (10 of 1949) Rs.2,500 per annum
18 Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling. Rs.2,500 per annum
18A Limited liability partnership, registered under the Limited Liability Partnership Act, 2008. Rs.2,500 per annum 01/04/2018 onwards
19 (a) Each partner of a firm (whether registered or not under the Indian Partnership Act, 1932), Rs.2,500 per annum 01/04/2018 onwards
(b) Each partner of a limited liability partnership, registered under the Limited Liability Partnership Act, 2008, engaged in any profession, trade or calling. Rs.2,500 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 Rs.2,500 per annum 01/04/2006 to 31/03/2018
20 Each Co-parcener (not being a minor) of a Hindu Undivided Family, which is engaged in any profession, trade or calling Rs.2,500 per annum 01/04/2006 onwards
20A Persons, registered under the Maharashtra Goods and Services Tax Act, 2017 Rs.2,500 per annum 01/07/2017 onwards
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. Rs.2,500 per annum 01/04/2006 onwards
Note : 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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