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Gujarat — Professional Tax 2026

Gujarat levies Professional Tax across 2 salary slabs. Employee deductions (PTRC) are remitted monthly (branch wise), and employer registration (PTEC) is remitted as prescribed.

Official Portal ↗

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