Gujarat exempts salary earners up to Rs 12,000 per month from Professional Tax
The Rs 6,000-12,000 band that previously attracted PT was exempted. Above Rs 12,000 per month: Rs 200 per month. Annual maximum Rs 2,500.
Read the full explanationGujarat Professional Tax: slab rates, due dates and rules
How Professional Tax works in Gujarat: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.
CycleMonthly
BasisSlab on monthly salary
DueBy the 15th of the following month
| Monthly salary | Tax |
|---|---|
| Up to Rs. 12,000 | Nil |
| Above Rs. 12,000 | Rs. 200 a month |
- Governing instrument
- Gujarat Panchayats, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
- Annual ceiling
- Rs. 2,400 a year (Rs. 200 x 12)
What to watch
Low threshold relative to states that have moved recently, so most salaried employees remain within the net. The test is monthly salary, evaluated each month, not annual income.
Latest Professional Tax notifications for Gujarat
Summaries are for guidance only and are not a substitute for the official notification or professional advice.