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Gujarat — Professional Tax 2026

Navigate the complete Professional Tax (PT) rates in Gujarat for 2026. In Gujarat, Professional Tax is levied across 2 specific salary slabs. Understand your exact compliance obligations: employee salary deductions (PTRC) are remitted monthly (branch wise), while the mandatory employer corporate registration (PTEC) is remitted as prescribed. Avoid penalties and maintain statutory payroll compliance.

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Employee Remittance (PTRC)

FrequencyMonthly (Branch wise)
Payment Due15th of every month
Return Due15th of every month

Employer Remittance (PTEC)

Frequency
Payment Due30th September
Return DueNot Required

Salary slabs

Monthly Salary Slab (₹) PT Rate (₹)
Upto 12,000 Nil (w.e.f 01/04/2022)
Above 12,000 200