Professional Tax · Gujarat · checked 26 September 2026
Nil up to ₹12,000 a month, ₹200 above.
Professional tax in Gujarat is deducted by employers from monthly salaries under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976.
₹2,400maximum a year per employee
₹200a month in the top slab
Nilsalary up to ₹12,000
Employerdeducts it every month, on monthly salary or wages
Gujarat professional tax slabs
Tax is worked out on monthly salary or wages, and deducted every month.
| Monthly salary | Professional tax per month |
|---|---|
| Up to ₹12,000 | Nil |
| More than ₹12,000 | ₹200 |
Maximum per year: ₹2,400. The Constitution caps professional tax at ₹2,500 a year for any one person.
What employers need to know
Rule
Anyone earning up to ₹12,000 a month pays no professional tax.
Rule
Employers register under section 5(1) of the Act (Certificate of Registration) to deduct and pay tax for employees.
Effective
The current slabs apply from 1 April 2022 (Finance Department notification dated 8 April 2022).
How HivePayroll handles Gujarat professional tax
Set a work location’s professional-tax state to Gujarat and HivePayroll applies these slabs to every employee based there, deducts the tax in each monthly payroll run, shows it on the payslip and builds the PT return from the same numbers.
Sources
Checked against these sources on 26 September 2026. State governments revise these rates from time to time; confirm on the official site before filing.
Run Gujarat professional tax inside your payrollHivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses.
Other states
Professional tax in other states, and related tools.
