Quick Read
Gujarat levies professional tax under the 1976 Act with a simple two-slab structure. Salaries up to Rs.12,000 are exempt, and a flat Rs.200 per month applies above that, giving an annual maximum of Rs.2,400. Employers deduct PT each pay run and remit to the Gujarat Commercial Tax Department.
Gujarat PT is a flat Rs.200 a month above Rs.12,000
Employees in Ahmedabad, Surat, Vadodara, Rajkot, and across Gujarat pay a flat Rs.200 per month once gross salary crosses Rs.12,000. Below that, PT is nil. The annual maximum is Rs.2,400, within the Rs.2,500 constitutional cap.
Gujarat Professional Tax Slabs 2025-26
PT is based on gross monthly salary. Slabs apply equally to men and women in Gujarat.
Slabs effective 24 May 2022. Confirm the current slab on the Gujarat Commercial Tax portal before payroll lock.
Gujarat PT Compliance, Step by Step
Obtain registration and enrolment
Register with the Gujarat Commercial Tax Department. Obtain the registration to deduct PT from employees and the enrolment for the employer's own liability.
Deduct PT each pay run
Deduct a flat Rs.200 per month from employees earning above Rs.12,000. Apply nil for salaries up to Rs.12,000.
Remit PT monthly
Remit the PT deducted to the Gujarat government each month. Late payment attracts a daily late fee and 18% annual interest on dues.
File PT returns
File the periodic PT return reconciling PT deducted with remittances. Keep month-wise records of salary, PT deducted, and challans.
Maintain records
Keep registers of employees, gross salary, PT deducted, and payment challans for inspection by the Gujarat Commercial Tax Department.
Auto-apply Gujarat professional tax
factoHR India applies the Gujarat slab and the Rs.12,000 exemption automatically, deducts PT each pay run, and generates remittance and return reports each period.
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Exemption threshold built-in
Remittance due alerts
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Professional Tax in Other States
Gujarat Professional Tax FAQ
Run Gujarat Professional Tax Without Errors
factoHR India keeps professional tax, payroll, and statutory compliance in sync across every state you operate in.
If you employ staff in Gujarat, the same workforce is also covered by minimum wage rates in Gujarat, working-hour and overtime rules in Gujarat, Labour Welfare Fund rates in Gujarat, and the public holiday calendar for Gujarat. Keep every Gujarat statutory obligation aligned across your payroll.