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Gujarat · tax year 2026-27 · in force 1 Apr 2022

Professional tax in Gujarat (2026-27): ₹200 above ₹12,000

Salary up to ₹12,000 a month pays nil; above ₹12,000 it pays ₹200 a month, ₹2,400 a year. There is no February change.

Professional tax calculator

Professional tax · Gujarat

₹200 in October

A month
₹200
For the year
₹2,400

because ₹40,000 is in the “Above ₹12,000” slab: ₹200 a month, no special month.

Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, rate of profession tax for salary and wage earners (Commercial Tax Department, Gujarat) · in force 1 Apr 2022

No. 01

Slabs

What is the professional tax slab in Gujarat?

Gujarat professional tax slab, salary and wage earners
Monthly salaryPT a monthFor the year
Up to ₹12,000nilnil
Above ₹12,000₹200₹2,400
  • Up to ₹12,000

    PT a month
    nil
    For the year
    nil
  • Above ₹12,000

    PT a month
    ₹200
    For the year
    ₹2,400

Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 · in force 1 Apr 2022

No. 02

Who pays

Who deducts PT in Gujarat, and who registers?

The employer deducts it from salary before paying it, holds a registration to do so and pays the state; a business, a professional or a trader can also owe PT in its own right (enrolment).

All states, A to Z: professional tax slabs by state. Other state pages: professional tax in Karnataka · professional tax in Maharashtra · professional tax in West Bengal · professional tax in Telangana · professional tax in Tamil Nadu.

No. 03

Questions

Questions about professional tax in Gujarat

What is the professional tax slab in Gujarat?

Nil up to ₹12,000 a month and ₹200 above it, from 1 Apr 2022.

Is there a February amount in Gujarat?

No: ₹200 every month, ₹2,400 a year.

Is there PT below ₹12,000 in Gujarat?

No. Monthly salary up to ₹12,000 pays nil.

How much professional tax is deducted in Gujarat in a year?

₹2,400 above ₹12,000 a month, within the ₹2,500 cap.

Who pays professional tax in Gujarat?

The employer deducts it from salary before paying it, holds a registration to do so and pays the state; a business, a professional or a trader can also owe PT in its own right (enrolment).

Slab
Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, rate of profession tax for salary and wage earners (Commercial Tax Department, Gujarat); in force 1 Apr 2022

Checked by the LekhaHR team, reviewed 19 Oct 2026.

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