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Professional Tax

Professional Tax (GJ) Due Date — Filing Calendar 2026-27

Due Date

31st March each year

Annual

What is Professional Tax (GJ)?

Professional Tax in Gujarat is levied under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. Unlike most states, Gujarat collects PT annually. Employers must deduct and deposit PT for their employees by 31st March each year.

Who files it?

All employers in Gujarat who deduct PT from employees must file an annual return and deposit the tax by 31st March. Self-employed professionals also pay annual PT.

Filed with

Gujarat Commercial Tax Department

https://www.commercialtax.gujarat.gov.in

Late Fee & Penalty

Penalty of 2% per month (up to 25% maximum) on unpaid tax from the due date.

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Frequently Asked Questions — Professional Tax (GJ)

What are the Professional Tax rates in Gujarat?

Monthly salary ₹12,000–₹17,999: ₹1,500/year. ₹18,000–₹29,999: ₹1,800/year. ₹30,000 and above: ₹2,500/year. Salaries below ₹12,000: Nil.

When is the PT return due in Gujarat?

The annual PT return and payment is due by 31st March each year.

Does Gujarat have monthly PT payment?

Gujarat PT is an annual obligation. There is no monthly payment required. The entire year's PT is paid in a single annual deposit by 31st March.

Is online filing available for Gujarat PT?

Yes. Gujarat Commercial Tax Department offers online filing and payment of PT through their e-Gujarat portal.

Related Deadlines

Professional Tax (MH)

Professional Tax Maharashtra due date is 28th of every month. PT slab rates for MH, registration, and monthly payment calendar for FY 2026-27.

Professional Tax (KA)

Professional Tax Karnataka due date is 20th of every month. PT slab rates, registration, and monthly payment calendar for Karnataka for FY 2026-27.

Professional Tax (TN)

Professional Tax Tamil Nadu due dates: 30th April and 30th October (half-yearly). PT rates, registration, and Tamil Nadu PT calendar for FY 2026-27.

Professional Tax (WB)

Professional Tax West Bengal due date is 21st of every month. PT slab rates, registration, and West Bengal PT payment calendar for FY 2026-27.

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