Gujarat Professional Tax Calculator (FY 2026-27)
Gujarat has India’s simplest PT structure since 1 April 2022 – nil up to Rs 12,000 a month and a flat Rs 200 a month above that. Check your exact deduction under the Gujarat Professions Tax Act, 1976. Verified by a practising CA.
By a notification effective 1 April 2022, Gujarat collapsed its earlier multi-slab structure into just two slabs. The salaried maximum is Rs 2,400 a year (Rs 200 x 12) – there is no February top-up, unlike Maharashtra and Karnataka.
| Monthly gross salary | PT per month |
|---|---|
| Up to Rs 12,000 | Nil |
| Above Rs 12,000 | Rs 200 |
Employers obtain a Registration Certificate from the local municipal corporation or the designated authority, deduct PT monthly and remit it by the 15th of the following month with the prescribed return (annual return where the authority permits). PT in Gujarat is administered largely through municipal corporations and panchayats – Ahmedabad, Surat, Vadodara and Rajkot each collect through their own portals. Self-employed professionals, traders, firms and companies obtain an Enrolment Certificate and pay a fixed annual amount per the schedule (commonly Rs 2,000 a year for most professionals), generally by 30 September.
Late payment attracts interest at 18% a year and the authority may levy a penalty up to Rs 1,000 for registration default plus further penalty on unpaid tax. PT deducted in the year is allowed as a deduction from salary under Section 16(iii) in the old income-tax regime; the new regime does not allow it.