New professional tax rates in Gujarat for financial year 2014-15 ( Notification no. GHN 5 , PFT-2013.

Monthly Salary Professional tax (per month)
Less than 6000 Nil
6000 to 8999 Rs. 80
9000 to 11999 Rs. 150
12000 and above Rs. 200

Pls note that it is duty of employer to deduct and deposit professional tax on behalf of employee.

Professional tax rates in Gujarat for other than employees are different as per profession.

Visit site Gujarat commercial tax to know more.

Professional tax return due date:

If employees are less than 20, the return should be filed within 15 days of expiry of previous year in form no. 5AA.

Professional tax return should be filed within 15 days of  expiry of previous month in form No. 5 if employees are more than 20. However, he can apply for annual return in form no. 5B.

Professional tax payment due date in Gujarat:

If he has less 20 or less than  20 employees, due date is 15 th day from the end of the quarter which are15th July, 15th Oct, 15th Jan, 15th March.

If he has more than 20 employees, due date is 15th day from the end of the month. In short, professional tax for current year should be paid within 15th of next month.

Interest on late payment of Professional tax in Gujarat:

If he pays professional tax belated or does not pay professional tax, he is liable to pay interest at 18% per annum with penalties.

Registration of professional tax  number in Gujarat:

Employer is required to registered himself with municipality or district panchayat for professional tax.

He has to get separate registration for different places. However he can apply for consolidated return for different places in form no. 5 CC.

If he fails to get himself registered, he is liable for penalty of Rs. 20 per day for the days he remains unregistered for professional tax number in Gujarat.


Professional tax is state tax and still many are not aware of it or paying it except employees like income tax. There is no high amount payable due to low  professional tax rates in Gujarat but it is unnecessary process for employer.