Professional Tax · Gujarat
Gujarat Professional Tax
Professional Tax in Gujarat: the Act, slab rates, who is exempt, registration and the dates to pay and file.
At a glance
- Slabs
- 2
- Top slab
- ₹200
- Payment and return dates
- 3
- Registration
- Online
The law
- Act
- Gujarat (Panchayats, Municipalities, Municipal Corporations and State) Tax on Professions, Traders, Callings and Employments Act, 1976
- Rules
- Gujarat State Tax on Professions, Traders, Callings and Employments Rules, 1976
- Who pays
- Employers deduct it from the salaries of staff working in the state; professionals, traders and businesses pay their own tax. In a municipal corporation, municipality or district panchayat, that body is the authority for its own area.
- Up to ₹12,000 a month
- Tax
- Nil
- Above ₹12,000 a month
- Tax
- ₹200 a month
- Remarks
- In force from 1 April 2022. Ahmedabad Municipal Corporation's page charges from ₹12,000 itself.
| Salary or income | Tax | Remarks |
|---|---|---|
| Up to ₹12,000 a month | Nil | — |
| Above ₹12,000 a month | ₹200 a month | In force from 1 April 2022. Ahmedabad Municipal Corporation's page charges from ₹12,000 itself. |
- Monthly return with payment
- Due
- 15th of the following month
- Form
- Form 5
- Quarterly payment, for employers with fewer than 20 employees
- Due
- 15th of the month after the quarter
- Annual return
- Due
- 15 April
| What | Due | Form |
|---|---|---|
| Monthly return with payment | 15th of the following month | Form 5 |
| Quarterly payment, for employers with fewer than 20 employees | 15th of the month after the quarter | — |
| Annual return | 15 April | — |
Registration
- How
- Online, within 60 days of becoming liable, with a separate registration for each place of work. Others liable take an enrolment certificate and pay before 30 September each year.
- Forms
- Form 1 (registration certificate)
- Documents
- Office tax bill
- Owner's ID proof and two passport-size photographs
- Rent agreement
- Memorandum and Articles of Association and certificate of incorporation
- Company PAN card
- Cancelled letterhead
- Authorisation letter
- All documents stamped and signed by the owner or manager
- Website
- commercialtax.gujarat.gov.in
Official sources
Last checked 23 October 2026. Rates and rules change: ask us to confirm before you rely on them.
More for Gujarat
Everything else for Gujarat
- Minimum wagesLatest rates for shops and establishments, with the notificationGujarat
- Labour Welfare FundContributions, deduction months and due datesGujarat
- Leave & working hoursLeave entitlement, hours, rest and overtimeGujarat
- Holiday listsThe state's official holiday list for the yearGujarat
- National & festival holidaysPaid holidays every employer must giveGujarat
Enquiry
Talk to a compliance expert
Share your states and headcount, and we will get back to you within 2 working hours.
- Call+91 98457 40938
- WhatsApp+91 98457 40938
- Emailinfo@nkonehrsolutions.com
- Head office, Bengaluru1163, 9th Main, 11th A Cross, Nagapura, Mahalakshmipuram, near Rajajinagar Metro Station, Rajajinagar 1st Block, Bengaluru, Karnataka 560086
