Professional Tax in Gujarat — Rules & Rates 2026

Professional tax in Gujarat is deducted monthly from salaries, with a maximum of ₹2,500 per year. ₹0 upto ₹5,999/mo; ₹80/mo ₹6,000–8,999; ₹150/mo ₹9,000–11,999; ₹200/mo above ₹12,000. It applies to Salaried + traders. Gujarat PT collected half-yearly (April & October). Professional tax is fully deductible from gross salary under Section 16(iii) of the Income Tax Act.

Last updated: 2026-04-07

Professional Tax Rates & Rules — Gujarat

Annual Maximum

₹2,500

Applicable To

Salaried + traders

Slab Structure

₹0 upto ₹5,999/mo; ₹80/mo ₹6,000–8,999; ₹150/mo ₹9,000–11,999; ₹200/mo above ₹12,000

Notes

Gujarat PT collected half-yearly (April & October)

Professional Tax Calculator

Gross Monthly

₹1,00,000

Monthly Tax (est.)

₹20,000

Net Take-Home

₹80,000

Annual Breakdown

Annual CTC₹12,00,000
Estimated Tax (20%)- ₹2,40,000
Annual Take-Home₹9,60,000

This is an estimate using a flat 20% tax rate. Actual tax depends on your deductions (80C, HRA, etc.) and tax regime choice.

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Frequently Asked Questions

What is the professional tax rate in Gujarat in 2026?+
In Gujarat, the maximum professional tax is ₹2,500 per year. Slabs: ₹0 upto ₹5,999/mo; ₹80/mo ₹6,000–8,999; ₹150/mo ₹9,000–11,999; ₹200/mo above ₹12,000. It applies to: Salaried + traders. Gujarat PT collected half-yearly (April & October).
How to pay professional tax in Gujarat?+
Employers in Gujarat are responsible for deducting professional tax from employees' salaries and depositing it with the state government. Self-employed individuals must register and pay directly. Payment is made through the Gujarat state tax department portal or designated banks. Failure to deduct/deposit attracts penalties.
Is professional tax deductible from income tax in Gujarat?+
Yes. Professional tax paid in Gujarat (up to ₹2,500/yr) is fully deductible from gross salary under Section 16(iii) of the Income Tax Act, 1961. This applies under both the old tax regime and the new tax regime. The deduction is available for tax year 2025-26 (Assessment Year 2026-27).

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Disclaimer: The rates, rules, and data shown for Gujarat are approximate and for informational purposes only. Tax laws, stamp duty rates, and government regulations change frequently. Always verify current rates with the official Gujarat government portal or a qualified professional before making financial or legal decisions. CalcCrack is not responsible for any decisions made based on this information. Last updated: April 2026.