Professional Tax in Gujarat is governed by the Gujarat State Tax on Professions, Trades, Callings and Employment Act, 1976. The state recently simplified its slabs to provide relief to mid-income earners.
Official Gujarat PT Slabs
| Salary Range (₹) | Tax Payable | Assessment Cycle |
|---|---|---|
|
0 to 12,000
(Monthly Basis) |
Nil (Exempt) | Exempt for monthly income up to ₹12,000. |
|
Above 12,001
(Monthly Basis) |
₹200 / month | Flat ₹200 per month for income above ₹12,000. |
Compliance Deadline
Within 15 days of the end of the month.
Penal Provisions
Interest at 18% per annum for delay + Penalty up to 25% of the tax amount.
Registration & Enrollment:
Form No. 1 (Employer) / Form No. 3 (Individual) via the Commercial Tax Department portal.
Visit Official Gujarat Portal