Compliance
Professional Tax in Gujarat 2026: Slab Rates, Due Dates & Registration
Professional Tax in Gujarat is levied under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Employers deduct it monthly and remit it to the state, within the annual ceiling.
Gujarat uses a graded monthly slab reaching ₹200 a month above ₹12,000.
Professional Tax slabs (as of July 2026)
| Monthly salary | Professional Tax / month |
|---|---|
| Up to ₹5,999 | Nil |
| ₹6,000 – ₹8,999 | ₹80 |
| ₹9,000 – ₹11,999 | ₹150 |
| ₹12,000 and above | ₹200 |
- Graded monthly slab from ₹80 to ₹200.
- Registration and e-payment via the Gujarat Commercial Tax portal.
- Employers deduct monthly and file as notified.
Due dates
Employers deduct PT monthly and pay by the 15th of the following month; confirm on the Gujarat Commercial Tax portal.
Penalties
Interest and penalty apply on delayed payment. Verify current rates on the Gujarat Commercial Tax portal.
Source: Gujarat Commercial Tax / IndPayroll 2026 guide. Verify against the official portal before filing.
FAQ
Frequently asked questions
What is the professional tax in Gujarat?
Professional tax in Gujarat is a state levy on salaried employees and professionals, deducted monthly by the employer and remitted to the state. It is capped at ₹2,500 per person per year, as it is across India.
Who deducts and pays professional tax?
The employer deducts professional tax from each employee's monthly salary and deposits it with the state, after registering for a PT Enrolment Certificate (EC) and Registration Certificate (RC). Self-employed professionals pay it directly.
Is professional tax the same in every state?
No. Professional tax is a state subject, so the slabs, amounts and due dates differ by state. The one common rule is the ₹2,500 annual ceiling set under Article 276 of the Constitution. Kredily computes the right state PT for every employee automatically.
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