Professional Tax in Gujarat
Current PT slabs, a calculator, due dates and registration rules for employers in Gujarat.
Last reviewed: September 2026 · Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976
Monthly deduction
₹200
per month
Tax per month
₹200
Monthly salary: ₹40,000
Annual PT
₹2,400
Max ₹2,500 under Art. 276
For estimation only. This calculator applies the rules as we understand them on September 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
Gujarat PT slabs
| Monthly salary | Professional tax |
|---|---|
| Up to ₹11,999 | Nil |
| Above ₹11,999 | ₹200 |
Due dates
Paid by the 15th of the following month.
Registration
Register on the Gujarat Professional Tax portal or with the local municipal corporation.
Penalty for non-payment
Interest at 1.5% per month plus penalty up to 50% of the tax due.
Frequently asked questions
What is the professional tax slab in Gujarat?
Gujarat charges PT on monthly salary. The highest slab is ₹200 per month for income above ₹11,999.
When is professional tax due in Gujarat?
Paid by the 15th of the following month.
How do employers register for PT in Gujarat?
Register on the Gujarat Professional Tax portal or with the local municipal corporation.
What is the penalty for late PT payment in Gujarat?
Interest at 1.5% per month plus penalty up to 50% of the tax due.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps professional tax at ₹2,500 per person per year.