Professional tax in Gujarat
The professional tax slab for Gujarat, charged on monthly salary up to the ₹2,500 annual ceiling. Who deducts it, the collecting authority, and what to confirm before you file. Read from Commercial Tax Department, Gujarat (commercialtax.gujarat.gov.in) and checked on 28 October 2026; this is general information, not tax advice.
Gujarat professional tax slab
| Monthly salary | Professional tax |
|---|---|
| Up to ₹12,000 | Nil |
| Above ₹12,000 | ₹200 |
Up to ₹2,400 a year. The slab was simplified in 2022 (Notification GHN-35-PFT-2022): the earlier lower bands were removed and income up to ₹12,000 a month made exempt. A flat ₹200 a month gives ₹2,400 a year.
Who pays and how
Gujarat Commercial Tax / GST Department.
- Employers register for a PTRC (Professional Tax Registration Certificate), deduct PT from each salary each month, and deposit it with a return.
- Businesses, professionals and traders register for a PTEC (Professional Tax Enrolment Certificate) and pay their own PT.
- Liability follows work done in Gujarat — an employee working in Gujarat is covered even if the employer is registered in another state.
Before you deduct
Professional-tax slabs are changed by state notification, sometimes mid-year. Treat the table above as the position on 28 October 2026 and confirm the current slab and the return due dates on the Commercial Tax Department, Gujarat (commercialtax.gujarat.gov.in) before running payroll. PT paid is deductible from salary income under the old regime of the Income-tax Act.
Other states
Frequently asked questions
How much is professional tax in Gujarat?
It is charged monthly, on salary, up to ₹2,400 a year — the top slab is ₹200. See the full slab table above. The slab was simplified in 2022 (Notification GHN-35-PFT-2022): the earlier lower bands were removed and income up to ₹12,000 a month made exempt. A flat ₹200 a month gives ₹2,400 a year.
Who pays professional tax in Gujarat?
An employer deducts it from each employee's salary and deposits it under a PTRC registration; a business, professional or trader pays their own under a PTEC. Gujarat Commercial Tax / GST Department.
Is professional tax in Gujarat monthly or half-yearly?
Gujarat charges professional tax monthly, deducted from salary each month, within the ₹2,500 annual ceiling.
What is the maximum professional tax in Gujarat?
₹2,400 a year. Article 276 of the Constitution caps professional tax on any one person at ₹2,500 in a financial year, and no state can exceed it.
Have the Gujarat professional tax slabs changed?
The slab was simplified in 2022 (Notification GHN-35-PFT-2022): the earlier lower bands were removed and income up to ₹12,000 a month made exempt. A flat ₹200 a month gives ₹2,400 a year. Slabs are amended by state notification, so confirm the current schedule on the Commercial Tax Department, Gujarat (commercialtax.gujarat.gov.in) before you deduct.
Sources
Professional tax is a state levy and the slabs are amended by notification. Every figure here was checked on 28 October 2026; confirm the current slab on the state's own commercial-tax portal before you deduct. This is general information, not tax advice.
Professional tax runs in payroll
PT is deducted from salary and deposited with the state, alongside PF, ESI and TDS. That is payroll — handled in HelloTime, the payroll & attendance product in the HelloBooks suite, with the entries posting straight into your books. HelloBooks itself is the accounting and GST software; it does not file professional tax for you.
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