Gujarat Professional tax rates 2025
The Gujarat State Tax on Professions, Trades, Callings, and Employments Act, 1976 governs Gujarat’s professional tax rates. The state government serves as the designated authority under this Act. The Act caps the maximum tax an individual must pay in a year at ₹2,500. Here is the latest professional tax rates in Gujarat 2025
| Sr. No. | Class of Persons | Rate of Tax (₹) | Effective From |
|---|---|---|---|
| 1 | (A) Salary and Wages earners of the State Government, Central Government, Panchayats, Public Sector Undertakings of the State and Central Government, and Grant-in-aid institutions, whose monthly salaries or wages are: | ||
| (i) Up to ₹12,000/- | Zero | 01/04/2022 | |
| (ii) More than ₹12,000/- | ₹200/- per month | 01/04/2022 | |
| (B) Salary and Wages earners other than those mentioned in sub-entry (A), whose monthly salaries or wages are: | |||
| (i) Up to ₹12,000/- | Zero | 01/04/2022 | |
| (ii) More than ₹12,000/- | ₹200/- per month | 01/04/2022 | |
| 2 | (a) Legal Practitioners including Solicitors and Notaries Public | ₹2,000/- per year | 01/04/2008 |
| (b) Medical Practitioners including Medical Consultants and Dentists | ₹2,000/- per year | 01/04/2008 | |
| (c) Technical and professional consultants, including Architects, Engineers, RCC Consultants, Tax Consultants, Chartered Accountants, Actuaries, and Management Consultants | ₹2,000/- per year | 01/04/2008 | |
| (d) Chief Agents, Principal Agents, Special Agents, Insurance Agents, and Surveyors or Loss Assessors, registered or licensed under the Insurance Act, 1938 | ₹2,000/- per year | 01/04/2008 | |
| (e) All Contractors other than building contractors | ₹2,000/- per year | 01/04/2008 | |
| (f) Commission Agents, Dalals, and Brokers other than Estate Brokers | ₹2,000/- per year | 01/04/2008 | |
| (g) Automobile Brokers | ₹2,000/- per year | 01/04/2008 | |
| (h) Tour Operators and Travel Agents | ₹2,000/- per year | 01/04/2008 | |
| (i) Cable T.V. Operators | ₹2,000/- per year | 01/04/2008 | |
| (j) Film Distributors | ₹2,000/- per year | 01/04/2008 | |
| (k) Owners of Advertisement Agencies | ₹2,000/- per year | 01/04/2008 | |
| (l) Owners of Tuition Classes or Tutorial Institutions | ₹2,000/- per year | 01/04/2008 | |
| (m) Owners of Institution or Service Providers engaged in Computer Education or Training, or Online Information and Database Service through Computer Network | ₹2,000/- per year | 01/04/2008 | |
| (n) Owners of Driving Schools | ₹2,000/- per year | 01/04/2008 | |
| (o) Owners of Marriage Halls and Party Plots | ₹2,000/- per year | 01/04/2008 | |
| (p) Angadia or Courier Service Providers | ₹2,000/- per year | 01/04/2008 | |
| (q) Owners of Health Club and Recreation Clubs | ₹2,000/- per year | 01/04/2008 | |
| 3 | (i) Members of Associations recognized under the Forward Contract (Regulation) Act, 1952 | ₹2,000/- per annum | 01/04/2008 |
| (ii) Members of Stock Exchanges recognized under the Securities Contracts (Regulation) Act, 1956 | ₹2,000/- per annum | 01/04/2008 | |
| (iii) Owners of Oil Pumps and Service Stations and where any oil pumps and service stations are leased, the lessees thereof | ₹2,000/- per annum | 01/04/2008 | |
| (iv) Licensed foreign liquor vendors and employers of residential hotels and theatres as defined in the Bombay Shops and Establishments Act, 1948 | ₹2,000/- per annum | 01/04/2008 | |
| (v) Public Limited or Private Limited Companies registered under the Companies Act, 1956 and engaged in any profession, trade, or calling | ₹2,000/- per annum | 01/04/2008 | |
| (vi) Individuals or Institutions conducting Chit Funds | ₹2,000/- per annum | 01/04/2008 | |
| (vii) Banking companies as defined in the Banking Regulation Act, 1949 | ₹2,000/- per annum | 01/04/2008 | |
| (viii) Co-operative Societies registered or deemed to be registered under the Gujarat Cooperative Societies Act, 1961 | |||
| (a) State Level Societies and District Level Societies engaged in any profession, trade, or calling | ₹2,000/- per annum | 01/04/2008 | |
| (b) Co-operative Sugar Factories and Co-operative Spinning Mills | ₹2,000/- per annum | 01/04/2008 | |
| (ix) Estate Agents or Estate Brokers or Building Contractors | ₹2,000/- per annum | 01/04/2008 | |
| (x) Owners of Video Parlours or Video Libraries or both and where any Video Parlours or Video Libraries or both are leased, the lessees thereof | ₹2,000/- per annum | 01/04/2008 | |
| 4 | Firms registered under the Indian Partnership Act, 1932, which are engaged in any professions, trades, or callings | ₹2,000/- per annum | 01/04/2008 |
| 5 | Occupiers of factories as defined in the Factories Act, 1948 | ₹2,000/- per annum | 01/04/2008 |
| 6 | Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948, where on an average, employees employed in the establishment during a year are more than five per day | ₹2,000/- per annum | 01/04/2008 |
| 7 | Dealers as defined in the Gujarat Value Added Tax Act, 2003, whose annual gross turnover of all sales or of all purchases is: | ||
| (i) Not more than ₹5,00,000/- | Zero | 02/10/2021 | |
| (ii) More than ₹5,00,000/- but not more than ₹10,00,000/- | ₹1,250/- per annum | 02/10/2021 | |
| (iii) More than ₹10,00,000/- | ₹2,400/- per annum | 02/10/2021 | |
| 7A | Supplier as defined in the Gujarat Goods and Services Tax Act, 2017, whose turnover in State “turnover in State” shall mean turnover in State as defined in the Gujarat Goods and Services Tax Act, 2017 during any financial year or part thereof |
||
| (i) Not more than ₹5,00,000/- | Zero | 02/10/2021 | |
| (ii) More than ₹5,00,000/- but not more than ₹10,00,000/- and not registered under the Act | Zero | 02/10/2021 | |
| (iii) More than ₹5,00,000/- but not more than ₹10,00,000/- and registered under the Act | ₹1,250/- per annum | 02/10/2021 | |
| (iv) More than ₹10,00,000/- whether registered under the Act or not | ₹2,400/- per annum | 02/10/2021 | |
| 8 | Holders of permits for transport vehicles under the Motor Vehicles Act, 1988, for more than two vehicles (buses, taxis, trucks, etc.) | ₹2,000/- per annum | 01/04/2008 |
| 9 | Money lender licensed under the Bombay Money Lenders Act, 1946 | ₹2,000/- per annum | 01/04/2008 |
| 10 | Persons other than those mentioned in any of the preceding entries, who are engaged in any professions, trades, callings, or employments | ₹2,000/- per annum | 01/04/2008 |
- Highest Tax Rate Applies: If a person falls under multiple entries in the table, they must pay the tax for the entry with the highest tax rate.
- Full-Year Tax Liability: For entries 2 to 10, the tax is payable for the entire year, even if the person engages in the profession, trade, or employment for only part of the year.
- Single Payment to One Authority: If a person owes tax to multiple Designated Authorities, they must pay it to the authority where the tax liability is the highest.
latest Gujarat Professional tax rates 2025
