Professional Tax
Professional Tax in Gujarat — Slabs & How to Calculate
Gujarat charges no professional tax below ₹12,000/month, then a flat ₹200/month above that — a single threshold rather than a tiered scale, for a ₹2,400 annual total.
Gujarat uses a single cliff rather than a graduated slab — nil up to ₹12,000 a month, then a flat ₹200/month for anyone above it, regardless of how far above. There's no intermediate band the way Maharashtra or West Bengal have.
₹200/month for twelve months totals ₹2,400 a year, under the ₹2,500 constitutional cap — no adjustment month needed.
Employers deduct this monthly and deposit it with Gujarat's Commercial Tax Department. Self-employed professionals above the threshold register and pay directly.
Worked example
A standard month works out to ₹200.00. A ₹15,000-a-month salary: ₹200/month, ₹2,400 for the year — the same as someone earning ₹1,00,000/month, since Gujarat doesn't scale the rate with income above the threshold.
Frequently asked questions
Does the rate increase for higher salaries?
No — once you're above ₹12,000/month, the rate is a flat ₹200/month regardless of how much higher your salary is. Gujarat doesn't use graduated bands above the threshold.
Why is this simpler than states like Maharashtra or West Bengal?
It's a design choice by the state — a single threshold and flat rate rather than a multi-tier slab. Both approaches are common across different states.
Who administers this in Gujarat?
The Gujarat Commercial Tax Department. Employers deduct and deposit it monthly; self-employed professionals register and pay directly.