Professional Tax (PT) in Gujarat (Updated: July 2025)

Professional Tax in Gujarat is regulated under The Gujarat Panchayats, Municipal Corporations and State Tax on Professions, Traders, Callings and Employments Act, 1976 along with The Gujarat State Tax on Professions, Traders, Callings and Employments Rules, 1976. This tax is applicable to professionals, traders, employers, and businesses operating within the state.

In this guide, we provide a comprehensive overview of Gujarat Professional Tax covering applicability, documentation, registration process, tax slabs, and filing requirements.

Applicability of Gujarat Professional Tax

The following are liable to pay Professional Tax in Gujarat:

• Every individual engaged in any profession, trade, calling, or employment in the state
• Employers responsible for deducting Professional Tax from employees’ salaries and remitting it to the authorities

There are no exemptions specifically prescribed under the Act.

Documents Required for PT Registration in Gujarat

To comply with the Gujarat Professional Tax Act, the following documents are required for registration:

1. Office Tax Bill
2. Owner’s ID Proof
3. Rent Agreement (if applicable)
4. Two Passport Size Photographs of Owner
5. Labour Welfare Fund (LWF) paid receipt
6. Owner’s Tax Bill & Receipt
7. Memorandum of Association, Articles of Association, and Incorporation Certificate
8. Copy of Company PAN Card
9. Cancelled Company Letterhead
10. Authorization Letter
11. All documents must be stamped and signed by Owner/Manager

• Abhijit Bhaduri: The Story of an HR Who Became a Unicorn
• EPFO Mandates Employers to Public Display of Form 5A: (by Oct 22, 2025)
• EPFO Revamped ECR Rollout (Effective Sept 2025 Payroll)
• Prabir Jha: The Maverick CHRO Across Fortune 500 Giants
• Corporate Group Health Insurance in India: Benefits + Buyers

Gujarat PT Registration Process

• Mode: Online
• Official Website: https://commercialtax.gujarat.gov.in/

Applicants can conveniently complete the registration process through the official state tax portal by uploading the required documents.

Gujarat Professional Tax Rates

The current PT slab rate in Gujarat is:

Monthly Salary (INR)	PT Payable per Month
Upto ₹ 12,000	₹ 0 (Nil)

Note: For monthly salaries above ₹ 12,000, applicable slab rates will be prescribed and updated by the state government. Please refer to the latest circulars or the official portal for updated rates.

Conclusion:

Gujarat Professional Tax is a mandatory statutory tax applicable to professionals, businesses, and employers operating in the state. Timely registration, deduction of tax, and filing of returns is crucial for ensuring compliance and avoiding penalties.

For the latest updates and registration, visit the Gujarat State Commercial Tax portal: https://commercialtax.gujarat.gov.in/