Professional tax is a small yearly tax that Punjab charges on professions, trades, callings and employment. A salaried person or professional who was assessed to income tax last year pays Rs 200. A company pays Rs 10,000 to Rs 100,000 by paid-up capital, and most shops, dealers and practitioners pay a fixed Rs 1,000 to Rs 50,000. It is due by 31 August each year.
Choose your category, enter the detail that sets the rate (paid-up capital, employees, contract value or number of qualified persons) and the number of years you are paying for.
How Punjab professional tax is worked out
The tax is not a percentage of income. The Punjab Finance Act 1977 schedule gives a fixed yearly amount for each category, and for some categories the amount steps up in bands.
- Find your category in the schedule below.
- Find the band or area. Companies go by paid-up capital, factories by the number of employees, importers and exporters by the value of goods, and contractors by the value of their contracts. Some trades pay more inside Metropolitan or Municipal Corporation limits than in other areas. Auditing firms pay for each qualified person.
- Multiply by the years you owe. The taxing year runs from 1 July to 30 June, and each year is a separate liability.
Worked example: a private company
A private limited company in Lahore has paid-up capital of Rs 20 million. That is above Rs 5 million and not above Rs 50 million, so the tax is Rs 30,000 a year. If it did not pay for 2024-25 and 2025-26 and is now clearing 2026-27 too, the base tax is 3 × 30,000 = Rs 90,000, before any penalty the department adds.
Worked example: an audit firm
A firm of chartered accountants inside Municipal Corporation limits has three qualified persons. Tax: 3 × Rs 6,000 = Rs 18,000 a year. The same firm in a smaller town outside those limits pays 3 × Rs 4,000 = Rs 12,000.
Professional tax rates in Punjab
Yearly amounts under the Punjab Finance Act 1977 and the Punjab Professions and Trade Tax Rules 1977, as published by the Punjab Excise, Taxation and Narcotics Control Department. The Punjab Finance Acts 2024 to 2026 did not change them.
| Category | Tax a year |
|---|---|
| Salaried person or professional assessed to income tax last year | Rs 200 |
| Lawyer | Rs 1,000 |
| Medical consultant, specialist or dental surgeon | Rs 5,000 |
| Registered medical practitioner | Rs 4,000 |
| Other practitioner, including homeopath, hakeem and ayurvedic | Rs 3,000 |
| Architect, engineer or consultant | Rs 6,000 in Metropolitan or Municipal Corporation limits, Rs 2,000 elsewhere |
| Auditing firm (per qualified person) | Rs 6,000 per qualified person in Metropolitan or Municipal Corporation limits, Rs 4,000 elsewhere |
| Company (by paid-up capital) | up to Rs 5,000,000: Rs 10,000; above Rs 5,000,000 to Rs 50,000,000: Rs 30,000; above Rs 50,000,000 to Rs 100,000,000: Rs 70,000; above Rs 100,000,000 to Rs 200,000,000: Rs 100,000; above Rs 200,000,000: Rs 100,000 |
| Factory owned by a person other than a company (by employees) | up to 10: Rs 1,500; above 10 to 25: Rs 5,000; above 25: Rs 7,500 |
| Commercial establishment with 10 or more employees (not a company) | Rs 6,000 in Metropolitan or Municipal Corporation limits, Rs 4,000 elsewhere |
| Any other commercial establishment (other than wholesalers and retailers) | Rs 2,000 |
| Importer or exporter (by value of goods) | above Rs 100,000 to Rs 1,000,000: Rs 2,000; above Rs 1,000,000 to Rs 5,000,000: Rs 3,000; above Rs 5,000,000: Rs 5,000 |
| Contractor, builder or developer (by value of services) | up to Rs 1,000,000: Rs 1,000; above Rs 1,000,000 to Rs 10,000,000: Rs 6,000; above Rs 10,000,000 to Rs 50,000,000: Rs 10,000; above Rs 50,000,000: Rs 20,000 |
| Property developer, builder or marketing agent or company | Rs 50,000 |
| Member of a stock exchange | Rs 10,000 |
| Money changer | Rs 6,000 in Metropolitan or Municipal Corporation limits, Rs 2,000 elsewhere |
| Motorcycle or scooter dealer | Rs 10,000 in Metropolitan or Municipal Corporation limits, Rs 6,000 elsewhere |
| Motor vehicle dealer or real estate agent | Rs 20,000 in Metropolitan or Municipal Corporation limits, Rs 10,000 elsewhere |
| Recruiting agent | Rs 20,000 in Metropolitan or Municipal Corporation limits, Rs 10,000 elsewhere |
| Carriage of goods or passengers by road | Rs 4,000 in Metropolitan or Municipal Corporation limits, Rs 2,000 elsewhere |
| Health club or gymnasium | Rs 4,000 in Metropolitan or Municipal Corporation limits, Rs 2,000 elsewhere |
| Jeweller, departmental store, electronics store, cable operator, printing press or pesticide dealer | Rs 2,000 |
| Tobacco vendor (wholesaler) | Rs 4,000 |
| Franchisee, authorised dealer or agent, or distributor | Rs 5,000 |
| Hotel, hostel, guest house, motel or resort providing lodging | Rs 5,000 |
| Restaurant, eatery, fast food outlet, ice cream parlour, bakery, confectioner or sweet shop with air conditioning | Rs 5,000 |
Who pays and how
The tax falls on anyone carrying on a profession, trade, calling or employment wholly or partly in Punjab. For an employee the category is the Rs 200 entry for persons assessed to income tax in the previous year. A person below the income tax threshold has nothing to pay under that entry.
Each year you file a statement with the Excise and Taxation Officer (Professional Tax) and pay before 31 August. You can assess yourself and pay through the Punjab e-Pay system, or enrol at the professional tax office of your district. If the office assesses you after you fail to respond to its notices, it can assess the highest amount with a penalty. You can appeal an assessment to the Director of Excise and Taxation within 30 days.
Keep the paid challan for each year as proof of payment.
Sindh and Khyber Pakhtunkhwa charge their own professional tax under their own laws and schedules. In Sindh, for example, the Sindh Finance Act 1964 schedule was raised in 2024 so that a person assessed to income tax pays Rs 2,000 a year. The amounts on this page are for Punjab only.
Questions people ask
What is professional tax in Punjab?
A yearly provincial tax on people and businesses carrying on a profession, trade, calling or employment in Punjab. It is levied under the Punjab Finance Act 1977 and collected by the Excise, Taxation and Narcotics Control Department. The amount is fixed by category, from Rs 200 for an income taxpayer to Rs 100,000 for a large company.
How much professional tax does a salaried person pay in Punjab?
Rs 200 a year, if the person was assessed to pay income tax in the previous financial year. The same Rs 200 entry covers other individuals in a profession, trade or calling who are income taxpayers and do not fall in a specific category of the schedule.
What is the professional tax for a company in Punjab?
It depends on paid-up capital: Rs 10,000 up to Rs 5 million, Rs 30,000 up to Rs 50 million, Rs 70,000 up to Rs 100 million, and Rs 100,000 above that. Use the paid-up capital shown in the company's latest SECP return.
When is professional tax due?
Before 31 August each year, for the taxing year that started on 1 July. Paying late leaves the amount open to assessment by the department with a penalty, and every unpaid year stays due.
How do I get a professional tax certificate?
Pay the tax for the year through the Punjab e-Pay system or the professional tax office of your district and keep the paid challan. The Excise and Taxation office issues the record of payment on request. Check the category and amount printed on the challan before you pay.
Last reviewed 30 September 2026. Results are estimates; official notices always take precedence.