Professional tax by state · State · FY 2026-27
Professional tax in Gujarat
Professional tax in Gujarat costs up to ₹2,400 a year, banded on monthly wage. Nothing is payable on monthly wage up to ₹12,000. Slab table, statute and source below, verified and dated.
- Costs you at most
- ₹2,400 a year
- Banded on
- Monthly wage
- Nothing payable up to
- ₹12,000
- Last verified
The Gujarat slab table
| Monthly wage | Tax per month | Over a full year |
|---|---|---|
| Up to ₹12,000 | Nil | Nil |
| ₹12,001 and above | ₹200 | ₹2,400 |
- ₹12,001 and above — ₹200 × 12 months = ₹2,400 a year.
When it is collected
Banded on the monthly wage; the amount is deducted every month.
What is worth knowing about Gujarat
The 2022 notification superseded the old five-band schedule with a single Rs 12,000 exemption floor and a flat Rs 200 a month. Sources still quoting Rs 20/80/150/200 bands are pre-2022. Rs 2,400 a year. Regraded medium→high on 9 August 2026 (T-015). The old citation was the bare 1976 Act, whose schedule is marked operative from 1997 and does not carry the 2022 notification — the defect the August 2026 audit found. It is replaced by the Commercial Tax Department's own rate schedule, which prints entry 1 as nil up to Rs 12,000 a month and Rs 200 a month above it, effective 1 April 2022, and applies the same two rates to government and non-government employees alike.
The cap every state is under
Article 276(2), Constitution of India limits professional tax to ₹2,500 a person a year, whatever a state’s own schedule says. Several states are written to land exactly on it — that is why Karnataka and Maharashtra charge a different amount in one month of the year, and why an annual total on this page never exceeds ₹2,500.
Where this comes from
Statute: Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976; Notification GHN-35-PFT-2022-S.3(2)(10)-TH dated 8 April 2022, w.e.f. 1 April 2022, as printed in the Commercial Tax Department's rate schedule at entry 1
Read from commercialtax.gujarat.gov.in, last verified . This dataset is re-checked quarterly — the failure mode here is a state joining or leaving the list, not a slab moving, so we search for repeals and re-introductions every cycle. The full method is on our methodology page.
Your actual take-home
Professional tax is one line on a payslip, and rarely the line that decides anything. The one that does is what reaches your account after income tax, EPF and this deduction have all been taken. Our CTC to in-hand calculator, opened on Gujarat, carries the schedule above through automatically, alongside income tax under the Income-tax Act 2025, EPF and gratuity, and shows the working for every line. Put your own CTC in it and read the figure rather than the rate.
One thing worth knowing before you do: professional tax is deductible from salary under s.19 of the Income-tax Act 2025 only under the old regime. Under the new regime it leaves your pay and buys nothing back. Whether that is worth anything depends on the rest of your deductions, so compare both regimes on Gujarat figures — it computes each one and says which pays less tax on the numbers you enter, and nothing beyond that.