Professional tax
When to pay, how much.
The rate below is the one the State Tax Department publishes for entry 1 of the schedule. Its document is headed “where State Government is Designated Authority”: under the 1976 Act a local body can be the designated authority for its own area, so who collects the tax may differ even though the rate is the Act's.
Not yet verified against an official source- Payment and return due dates
- Not yet addedNot stated in the State Tax Department's rate schedule
- February or annual adjustment
- Not yet addedThe schedule states none for salary and wage earners
- Other entries in the schedule
- Professions, traders, companies and other callings pay yearly amounts, most of them ₹1,000 or ₹2,000 a yearRate of Profession Tax, entries 2 onwards
From the Gazette Library · 1 source document · latest 10 October 2026
Reviewed by WikiLabour, 10 October 2026Act/Rule-sourced
10 October 2026 · Gujarat profession tax — rate of tax under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, as published by the State Tax Department ·
- Threshold
- ₹12,001 a month
- Monthly tax above ₹12,000
- ₹200 a month above ₹12,000
- Slabs
- Salary and wage earners pay nothing up to ₹12,000 a month and ₹200 a month above ₹12,000 (entry 1, from 1 April 2022).
- Designated authority
- The document gives the rates where the State Government is the designated authority; under the 1976 Act a local body may be the designated authority for its own area.
- Part-month proportion
- Where a person stops being a salary or wage earner before the end of a month, the tax for that month is reduced proportionately (Explanation II to entry 1).