Gujarat has one salary slab: nil up to ₹12,000 a month and ₹200 a month above ₹12,000, the same for government and private employees, from 1 April 2022. There is no extra February instalment, so the most anyone pays is ₹2,400 a year. The employer deducts it. Inside municipal corporation areas such as Ahmedabad and Surat the municipal corporation, not the State, is the designated authority, so register and pay there.
Professional tax slabs in Gujarat
Professional tax in Gujarat is levied under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. It is charged on monthly salary and deducted every month. The rates below are Entry 1 of the Schedule as in force from 1 April 2022 (Commercial Tax Department PDF updated on 27 June 2024), as published on the official source listed at the end of this page (checked 21 October 2026). Article 276 of the Constitution caps professional tax at ₹2,500 a year per person.
| Employees | Monthly salary | Professional tax |
|---|---|---|
| Government, panchayat, PSU and grant-in-aid staff | Up to ₹12,000 | Nil |
| Government, panchayat, PSU and grant-in-aid staff | More than ₹12,000 | ₹200 a month |
| All other employees | Up to ₹12,000 | Nil |
| All other employees | More than ₹12,000 | ₹200 a month |
There is no special February amount, so the maximum is ₹2,400 a year. Where a person stops being a salary earner part-way through a month, the tax is reduced proportionately (Explanation II).
Who deducts it and registration
The employer deducts PT from salary and pays it to the designated authority. The State Commercial Tax Department is the authority outside municipal corporation areas; the schedule notes that other designated authorities apply within them, which is why Ahmedabad, Surat, Vadodara and Rajkot employers deal with their municipal corporation.
The employee does not pay separately when the employer deducts: the deduction on the payslip is the employee's tax, and the employer is liable if it fails to deduct or pay.
Due dates and payment
- The state PDF does not state due dates, and the Commercial Tax Department's other pages could not be opened on 21 October 2026. Confirm the return and payment dates with your designated authority (the State or your municipal corporation).
Keep the challan or payment receipt for each period and reconcile it with the payroll register: a mismatch between what payslips show and what was paid is the most common finding when the department checks an employer.
Penalties and interest
The official Gujarat documents we opened do not state the penalty or interest amounts. The Act provides consequences for failing to register, deduct, pay or file; read the current Act on the state portal or ask the assessing authority before relying on a figure from elsewhere.
Worked example: Gujarat
A Rajkot engineering unit has 20 workers at ₹11,500 a month and 15 at ₹16,000.
- Workers at ₹11,500: nil PT.
- Workers at ₹16,000: ₹200 each, ₹3,000 a month for the 15.
- Annual PT the employer deducts and pays: ₹36,000.
If the ₹11,500 workers receive a ₹1,000 raise, each crosses ₹12,000 and PT of ₹200 starts from that month, adding ₹4,000 a month.
Getting PT right on every payslip
- Use the gross salary for the month to pick the slab, and recheck after every raise or arrears payment.
- Register in each state where you employ people: PT follows the place of work, not the head office.
- Show PT as a separate deduction on the payslip, next to PF, ESI and TDS.
- Under the new income-tax regime PT is not deductible from salary income; under the old regime it is.
Check take-home pay with the salary calculator, the employer and employee shares with the PF calculator and ESI calculator, and show every deduction clearly using the salary slip format. FundRaksha HR calculates professional tax with PF, ESI and TDS on each payroll run and produces the PT, PF ECR and ESI files, so the deduction on the payslip and the amount paid agree. Compare all states on the professional tax slabs by state page.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.