Professional Tax Slab in Gujarat (2026)
What is Professional Tax?
Unlike income tax, professional tax is usually a set amount that is deducted only if a person earns more than a specific monthly income. For example, in the state of Gujarat, any person earning between ₹21,001 to ₹30,000 is eligible to pay a monthly professional tax of ₹135. Each state has their own professional tax slabs. Moreover, a state may choose to change their professional tax slabs as per Article 276 of the Constitution of India.
While professional tax rates vary from state to state, Article 276 of the Constitution of India clearly stipulates that a State Government cannot impose a professional tax that is higher than ₹2,500 per month.
Who Collects Professional Tax?
In states where professional tax is applicable, the Commercial Tax Department of the state is responsible for collecting the amount. Your employer will deduct the professional tax amount from your salary and then submit it to the Commercial Tax Department. It is then the tax department’s duty to forward the collected amount to the state government.
Professional Tax applies to:
- Salaried employees working in establishments registered under the applicable local authority.
- Employers who are responsible for deducting and remitting the tax.
- Self-employed professionals, traders, and business owners, where applicable under the local authority's regulations.
Who Needs to Pay Professional Tax?
Both salaried and self-employed people need to pay professional tax. While salaried individuals pay professional tax via TDS, self-employed workers will need to submit the tax themselves.
People who need to pay professional tax include:
- Any salaried person. Generally, salaried individuals need not pay professional tax directly. Their employer will directly deduct the professional tax amount from their monthly salary.
- Any self-employed professional who earns more than the stipulated income limited (as per State’s professional tax slab).
- Any company/business/private firm.
- Income earned by Hindu Undivided Families is also eligible for professional tax.
Professional Tax Slab in Gujarat (2026)
Professional Tax in Gujarat is governed by the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Professional Tax (PT) is applicable to salaried employees, professionals, traders, and other eligible persons covered under the Act. Employers deduct Professional Tax from employee salaries and deposit it with the Commercial Tax Department, Government of Gujarat.
Gujarat Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹5,999 | Nil |
| ₹6,000 – ₹8,999 | ₹80 |
| ₹9,000 – ₹11,999 | ₹150 |
| ₹12,000 and above | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months), which is within the constitutional limit of ₹2,500 per year.
Gujarat Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹5,000 | Nil | Nil |
| ₹7,000 | ₹80 | ₹960 |
| ₹10,000 | ₹150 | ₹1,800 |
| ₹15,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights of Gujarat Professional Tax
- Applicable State: Gujarat
- Act: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
- Tax Deduction Frequency: Monthly
- Salary up to ₹5,999 per month: Exempt
- ₹6,000 – ₹8,999 salary: ₹80/month PT
- ₹9,000 – ₹11,999 salary: ₹150/month PT
- ₹12,000 and above salary: ₹200/month PT
- Maximum Annual PT: ₹2,400
Professional Tax Exemptions in Gujarat
Certain categories of individuals may be exempt from Professional Tax, including:
- Persons with permanent physical disability (as specified under applicable rules)
- Senior citizens above the prescribed age limit
- Members of armed forces
- Parents or guardians of persons with permanent disabilities
- Other categories notified by the Gujarat Government
Employer Responsibilities in Gujarat
Employers in Gujarat must:
- Obtain Professional Tax Registration Certificate (PTRC), where applicable.
- Deduct Professional Tax from eligible employee salaries.
- Deposit collected PT with the Gujarat Commercial Tax Department.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Slab in Ahmedabad (2026)
Ahmedabad follows the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Professional Tax (PT) rates applicable in Ahmedabad are the same as the Gujarat state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries every month and deposit it with the Commercial Tax Department, Government of Gujarat.
Ahmedabad Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹5,999 | Nil |
| ₹6,000 – ₹8,999 | ₹80 |
| ₹9,000 – ₹11,999 | ₹150 |
| ₹12,000 and above | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months), which is within the constitutional limit of ₹2,500 per year.
Ahmedabad Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹5,000 | Nil | Nil |
| ₹7,000 | ₹80 | ₹960 |
| ₹10,000 | ₹150 | ₹1,800 |
| ₹15,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights of Ahmedabad Professional Tax
- Applicable City: Ahmedabad
- State: Gujarat
- Act: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
- Deduction Frequency: Monthly
- Salary up to ₹5,999 per month: Exempt
- ₹6,000 – ₹8,999 salary: ₹80/month PT
- ₹9,000 – ₹11,999 salary: ₹150/month PT
- ₹12,000 and above salary: ₹200/month PT
- Maximum Annual PT: ₹2,400
Employer Responsibilities in Ahmedabad
Employers operating in Ahmedabad must:
- Obtain Professional Tax registration under Gujarat Professional Tax regulations.
- Deduct applicable Professional Tax from employee salaries.
- Deposit collected PT with the Gujarat Commercial Tax Department.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Payment Due Date
Professional Tax payments in Gujarat are required to be made within the prescribed timeline. Employers generally need to remit the deducted PT through the Gujarat Commercial Tax online system and complete applicable compliance filings.
Professional Tax Slab in Gandhinagar (2026)
Gandhinagar follows the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Professional Tax (PT) rates applicable in Gandhinagar are the same as the Gujarat state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries every month and deposit it with the Commercial Tax Department, Government of Gujarat.
Gandhinagar Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹5,999 | Nil |
| ₹6,000 – ₹8,999 | ₹80 |
| ₹9,000 – ₹11,999 | ₹150 |
| ₹12,000 and above | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months), which is within the constitutional limit of ₹2,500 per year.
Gandhinagar Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹5,000 | Nil | Nil |
| ₹7,000 | ₹80 | ₹960 |
| ₹10,000 | ₹150 | ₹1,800 |
| ₹15,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights of Gandhinagar Professional Tax
- Applicable City: Gandhinagar
- State: Gujarat
- Act: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
- Tax Deduction Frequency: Monthly
- Salary up to ₹5,999 per month: Exempt
- ₹6,000 – ₹8,999 salary: ₹80/month PT
- ₹9,000 – ₹11,999 salary: ₹150/month PT
- ₹12,000 and above salary: ₹200/month PT
- Maximum Annual PT: ₹2,400
Employer Responsibilities in Gandhinagar
Employers operating in Gandhinagar must:
- Obtain Professional Tax registration under Gujarat Professional Tax regulations.
- Deduct applicable Professional Tax from employee salaries.
- Deposit collected PT with the Gujarat Commercial Tax Department.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Payment Due Date
Professional Tax payments in Gujarat must be completed within the prescribed timeline. Employers can use the Gujarat Commercial Tax system for Professional Tax registration, payment, and compliance activities.
Professional Tax Slab in Surat (2026)
Surat follows the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Professional Tax (PT) rates applicable in Surat are the same as the Gujarat state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries and deposit it with the Commercial Tax Department, Government of Gujarat.
Surat Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Below ₹3,000 | Nil |
| ₹3,000 – ₹5,999 | ₹20 |
| ₹6,000 – ₹8,999 | ₹80 |
| ₹9,000 – ₹11,999 | ₹150 |
| ₹12,000 and above | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Surat Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹2,500 | Nil | Nil |
| ₹5,000 | ₹20 | ₹240 |
| ₹8,000 | ₹80 | ₹960 |
| ₹10,000 | ₹150 | ₹1,800 |
| ₹15,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights of Surat Professional Tax
- Applicable City: Surat
- State: Gujarat
- Act: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
- Deduction Frequency: Monthly
- Salary below ₹3,000: Exempt
- Salary ₹3,000 – ₹5,999: ₹20/month PT
- Salary ₹6,000 – ₹8,999: ₹80/month PT
- Salary ₹9,000 – ₹11,999: ₹150/month PT
- Salary ₹12,000 and above: ₹200/month PT
- Maximum Annual PT: ₹2,400
Employer Responsibilities in Surat
Employers operating in Surat must:
- Obtain Professional Tax registration under Gujarat Professional Tax regulations.
- Deduct applicable Professional Tax from employee salaries.
- Deposit collected PT with the Gujarat Commercial Tax Department.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Payment Due Date
Employers are required to deposit the deducted Professional Tax within the prescribed timeline under Gujarat Professional Tax rules. Monthly PT payment is generally made through the Gujarat Commercial Tax online system.
Professional Tax Slab in Rajkot (2026)
Rajkot follows the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Professional Tax (PT) rates applicable in Rajkot are the same as the Gujarat state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries and deposit it with the Commercial Tax Department, Government of Gujarat.
Rajkot Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹12,000 | Nil |
| Above ₹12,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months) for salaried employees earning above ₹12,000 per month.
Rajkot Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹12,000 | Nil | Nil |
| ₹15,000 | ₹200 | ₹2,400 |
| ₹30,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights of Rajkot Professional Tax
- Applicable City: Rajkot
- State: Gujarat
- Act: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
- Deduction Frequency: Monthly
- Salary up to ₹12,000 per month: Exempt
- Salary above ₹12,000 per month: ₹200/month PT
- Maximum Annual PT: ₹2,400
Employer Responsibilities in Rajkot
Employers operating in Rajkot must:
- Obtain Professional Tax registration under Gujarat Professional Tax regulations.
- Deduct applicable Professional Tax from employee salaries.
- Deposit collected PT with the Gujarat Professional Tax authorities.
- File applicable Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Payment Due Date
Professional Tax payments and returns must be completed within the timelines prescribed under Gujarat Professional Tax rules. Employers generally remit monthly Professional Tax through the Gujarat Commercial Tax system.
Professional Tax Slab in Jamnagar (2026)
Jamnagar follows the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Professional Tax (PT) rates applicable in Jamnagar are the same as the Gujarat state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries and deposit it with the Jamnagar Municipal Corporation / Gujarat Professional Tax authorities as applicable.
Jamnagar Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹12,000 | Nil |
| Above ₹12,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Jamnagar Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹12,000 | Nil | Nil |
| ₹15,000 | ₹200 | ₹2,400 |
| ₹30,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights of Jamnagar Professional Tax
- Applicable City: Jamnagar
- State: Gujarat
- Act: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
- Deduction Frequency: Monthly
- Salary up to ₹12,000 per month: Exempt
- Salary above ₹12,000 per month: ₹200/month PT
- Maximum Annual PT: ₹2,400
Employer Responsibilities in Jamnagar
Employers operating in Jamnagar must:
- Obtain Professional Tax Registration Certificate (PTRC), wherever applicable.
- Deduct Professional Tax from eligible employee salaries.
- Deposit collected PT with the appropriate Gujarat Professional Tax authority.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Slab in Vadodara (2026)
Vadodara follows the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Professional Tax (PT) rates applicable in Vadodara are the same as the Gujarat state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries and deposit it with the Gujarat Professional Tax authorities.
Vadodara Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹12,000 | Nil |
| Above ₹12,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Vadodara Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹12,000 | Nil | Nil |
| ₹15,000 | ₹200 | ₹2,400 |
| ₹30,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights of Vadodara Professional Tax
- Applicable City: Vadodara
- State: Gujarat
- Act: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
- Deduction Frequency: Monthly
- Salary up to ₹12,000 per month: Exempt
- Salary above ₹12,000 per month: ₹200/month PT
- Maximum Annual PT: ₹2,400
- Applicable for: Salaried employees, professionals, traders, and other persons covered under the Gujarat Professional Tax Act
Employer Responsibilities in Vadodara
Employers operating in Vadodara must:
- Obtain Professional Tax Registration Certificate (PTRC), wherever applicable.
- Deduct Professional Tax from eligible employee salaries.
- Deposit collected Professional Tax within the prescribed timeline.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Professional Tax Slab in Bhavnagar (2026)
Bhavnagar follows the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Professional Tax (PT) rates applicable in Bhavnagar are the same as the Gujarat state-wide slabs. Employers deduct Professional Tax from eligible employees' salaries and deposit it with the Gujarat Professional Tax authorities.
Bhavnagar Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) |
|---|---|
| Up to ₹12,000 | Nil |
| Above ₹12,000 | ₹200 |
Maximum Professional Tax: ₹2,400 per financial year (₹200 × 12 months).
Bhavnagar Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹8,000 | Nil | Nil |
| ₹12,000 | Nil | Nil |
| ₹15,000 | ₹200 | ₹2,400 |
| ₹30,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Key Highlights of Bhavnagar Professional Tax
- Applicable City: Bhavnagar
- State: Gujarat
- Act: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
- Deduction Frequency: Monthly
- Salary up to ₹12,000 per month: Exempt
- Salary above ₹12,000 per month: ₹200/month PT
- Maximum Annual PT: ₹2,400
- Applicable To: Salaried employees, professionals, traders, and other eligible persons covered under Gujarat Professional Tax regulations
Employer Responsibilities in Bhavnagar
Employers operating in Bhavnagar must:
- Obtain Professional Tax Registration Certificate (PTRC), wherever applicable.
- Deduct Professional Tax from eligible employee salaries.
- Deposit deducted PT with Gujarat Professional Tax authorities within the prescribed timeline.
- File required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Conclusion
Professional Tax in Gujarat is governed by the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Professional Tax (PT) is applicable to salaried employees, professionals, traders, and other eligible persons covered under the Act. Employers deduct Professional Tax from employee salaries and deposit it with the Commercial Tax Department, Government of Gujarat.
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