Professional tax in Gujarat is deducted by employers from monthly salaries under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Here are the current slabs, the yearly maximum and what employers need to know.
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
- Anyone earning up to ₹12,000 a month pays no professional tax.
- Employers register under section 5(1) of the Act (Certificate of Registration) to deduct and pay tax for employees.
- 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.
HivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses. See pricing or book a free demo.
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.
Other states
Professional tax in Maharashtra · Karnataka · Telangana · West Bengal · Sikkim · Mizoram · Nagaland. All states.
Related: statutory compliance in HivePayroll · PF calculator · income tax calculator
