Gujarat Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 – salaried, professionals, traders, companies and directors. Slab revised with effect from 24 May 2022. Verified by a practising CA.
Gujarat levies professional tax under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. It applies to both salaried employees (the employer deducts and pays) and self-employed persons – professionals, traders, companies and firms – who enrol and pay on their own account. With effect from 24 May 2022 the salary slab was simplified to a single rate, and the annual liability for any person is capped at the constitutional maximum of Rs 2,500. In most cities PT is collected by the municipal corporation (Ahmedabad, Surat, Vadodara, Rajkot and others); elsewhere it is administered by the Commercial Tax Department.
| Monthly gross salary | PT per month | PT per year |
|---|---|---|
| Up to Rs 12,000 | Nil | Nil |
| Above Rs 12,000 | 200 | 2,400 |
A salaried employee or a director drawing remuneration above Rs 12,000 a month therefore pays a flat Rs 200 a month, or Rs 2,400 a year. There is no separate February top-up in Gujarat, so the salary maximum is Rs 2,400.
Persons carrying on a profession, trade or calling on their own account – chartered accountants, doctors, lawyers, architects, consultants, traders and GST dealers, contractors, companies, LLPs and partnership firms – must take an enrolment certificate and pay PT directly. The enrolment liability for most such categories is Rs 2,400 a year (Rs 200 a month equivalent), payable annually. A partnership firm and its partners, and a company and its directors, are separate persons – each enrols and pays in its own right where liable.
An employer must obtain registration (for deducting employees’ PT) within 30 days of becoming liable, deduct PT monthly and remit it – typically by the 15th of the following month – with the prescribed return. An enrolled person pays the annual amount once a year (commonly by 30 September, or within a month of enrolment in the first year). Exact filing and payment dates follow the rules of the municipal corporation or the Commercial Tax Department under which you are registered.
Late or non-payment attracts a daily penalty plus interest at 18% a year on the outstanding tax, besides penalties for failing to register or file returns. If you opt for the old income-tax regime, professional tax paid in the year is fully deductible from salary under Section 16(iii); the new regime does not allow it.
Exemptions in Gujarat include senior citizens aged 65 and above, persons with a permanent physical disability or blindness (on producing a certificate), and certain categories notified by the State. Anyone earning a monthly salary of Rs 12,000 or less pays nil.