Gujarat Professional Tax Slab Rate FY 2015-16 – As per the Income Tax rule by Clause (2) of Article 276 of the Constitution of India Professional Tax is a specific type of Tax which is levied by the State in India on the Income earned through profession or employment.
Professional Tax was first levied in year 1949 as per the power laid down by constitution in Clause (2) of Article 276 of the Constitution of India where state are empower to charge the professional tax as per the slab rate defined time to time.
How to calculate the Professional Tax deduction in Form 16 ?
Gujarat Government also levied the Professional tax on salaried individuals of government , non-government entities, Private practicing in any profession i.e. Doctors, Engineers, accountants, Lawyers or any businesses.
Read : Professional Tax Slab in Andhra Pradesh
Read : Professional Tax Slab in Bihar
The slab rate for professional tax are vary as per the state on different income of Individuals but there is maximum ceiling of professional tax being charged by any state government i.e. Rs 2500/-. which is allowed under deduction in Income Tax as per the section 16.
Professional Tax Slab in State of Gujarat
| Monthly Gross Salary | Professional Tax Per Month |
| Up to Rs 5,999/- | Nil |
| Rs 6,000-Rs 8,999/- | Rs 80 |
| Rs 9,000-Rs 11,999/- | Rs 150 |
| Rs 12,000/- or Above | Rs 200 |
Exemption from Professional Tax
- Personal with Physical Disability of permanent nature
- Parents or guardian of person suffering from mental retardation.
- Senior citizen above the age of 65 years in all state other than karnatka where 60 years
- Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996.
States and Union Territories where Professional Tax are not levied
| Arunachal Pradesh |
| Andaman & Nicobar |
| Chandigarh |
| Dadra & Nagar Havelli |
| Daman & Diu |
| Delhi |
| Goa |
| Haryana |
| Himachal Pradesh |
| Jammu & Kashmir |
| Lakshadweep |
| Nagaland |
| Punjab |
| Rajasthan |
| Uttaranchal |
| Uttar Pradesh |