Gujarat Labour Welfare Fund (LWF) is a statutory endowment established under the Gujarat Labour Welfare Fund Act, 1953, to enhance working conditions, social security, and living standards for workers in unorganized sectors. Unlike states with salary-based slabs, Gujarat enforces a fixed, state-wide half-yearly contribution of ₹18.00 per employee—comprising ₹6.00 from the employee and ₹12.00 from the employer—amounting to an annual total of ₹36.00.

This comprehensive guide outlines the Professional Tax Slabs in Gujarat for 2026, governed by the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. It provides a detailed breakdown of monthly tax rates for salaried and self-employed individuals across major cities—including Ahmedabad, Gandhinagar, Surat, Rajkot, Jamnagar, Vadodara, and Bhavnagar.