Professional Tax in Gujarat
Gujarat levies professional tax under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Here's the full slab table, due dates, registration process, and exemptions.
Updated: 01 August 2026Gujarat Professional Tax Slab Rates
| Income Range (monthly) | Tax Amount |
|---|---|
| Up to ₹12,000/month | Nil |
| Above ₹12,000/month | ₹200/month |
* Annual maximum: ₹2,500. Rates are set by the Gujarat government and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
Due Date
15th of the following month
Registration
Employers register for a PTRC with the Gujarat Commercial Tax Department within 30 days of becoming liable.
Exemptions
- Individuals earning up to ₹12,000/month
Gujarat had exempted salaried employees from professional tax for a period; the levy was reintroduced under the current Act and is applicable as of 2023 onward. Double-check any older reference material that claims Gujarat has no PT.
Frequently Asked Questions: Gujarat Professional Tax
Does Gujarat levy professional tax?
What is the PT exemption limit in Gujarat?
When is PT due in Gujarat?
Professional Tax in Other States
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