Punjab · Excise & Taxation · Professions and Trade Tax
Punjab Professional Tax Calculator
A fixed yearly amount, not a percentage. Tick every class of person that describes you — the law charges you for one of them only, the one with the highest rate, and this shows you which and what the rest would have cost.
Every class
What each class ticked costs you
| Class of person | Amount | How it is reached | Charged |
|---|
Section 3(2) of the Punjab Finance Act 1977: a person engaged in more than one profession, trade, calling or employment pays the tax for ONE of them only — the one carrying the highest rate.
A gap in the official schedule
One published row has no class against it
The department's published table for 'Persons engaged in various professions and providing different services' contains a row reading 'Within Metropolitan and Municipal Corporation limits — PKR 1,000' with no class of person named against it, immediately before the auditing-firms rows. The class that row belongs to cannot be read off the page, so it is NOT offered as a choice here rather than guessed at. Check the Second Schedule itself if you think it applies to you.
Reading the result
One charge, even with several businesses
Section 3(2) charges a person carrying on more than one profession or trade for one of them only — the highest. That is unusual enough that people assume the amounts add up, and budget for a total that never falls due.
It also means the planning question is narrow: only your highest-rated class matters. Reducing activity in a lower class changes nothing.
A fixed sum, so margin is irrelevant
This is not a percentage of anything. A struggling business and a thriving one in the same class pay the same. For a small operator that makes it proportionately heavier, and it falls due whether the year was profitable or not.
Register rather than wait to be found
The tax year for this levy runs from 1 July and it is self-assessed. Waiting for the Excise and Taxation Officer to raise a demand does not avoid the liability — it accumulates, and arrears tend to arrive with penalty attached.
Where this stops
Other provinces levy their own professions and trade tax under their own finance acts, with different classes and amounts, so this does not transfer across a boundary. Your ETO's assessment governs, and it can differ if your class or employee count is recorded differently from what you assumed.
FAQs
Punjab Professional Tax FAQs
Do I pay professional tax for every business I run?
No. Section 3(2) of the Punjab Finance Act 1977 charges a person carrying on more than one profession, trade, calling or employment for one of them only — the one with the highest rate. That is why this calculator asks you to tick everything that applies and then shows a single figure rather than a sum.
Is professional tax a percentage of income?
No. It is a fixed amount per year for each class of person. Some classes are banded — a company pays on its paid-up capital, a factory on its employee count, an importer on the value it imported last year — but within a band the amount is a flat sum, not a rate.
What does "within metropolitan and municipal corporation limits" mean?
Several classes carry a higher rate inside the limits of a metropolitan or municipal corporation and a lower one everywhere else in Punjab. It turns on where the business is situated, not where you live. If you are unsure which side of the line you fall on, ask your Excise and Taxation Officer before filing.
How is an auditing firm charged?
Per professionally qualified person, which is the one class on the schedule that multiplies. A four-partner firm inside a metropolitan limit pays four times Rs 6,000, not Rs 6,000 once.
What is the Rs 200 class?
It is the residual charge on any person in a profession, trade, calling or employment wholly or partly in Punjab who was assessed to income tax in the preceding financial year. Because only the highest rate is payable, it matters only when nothing else on the schedule describes you.
When is it due?
The tax year for this levy runs from 1 July. You can self-assess online through the Excise and Taxation Department, print the deposit slip and pay at any NBP or SBP branch in Punjab or through e-Pay, or have the ETO issue a demand or enrolment number manually.
Do other provinces charge the same amounts?
No. Sindh, Khyber Pakhtunkhwa and Balochistan levy their own professions and trade tax under their own finance acts, with their own classes and amounts. This page is Punjab only.
One class on the official schedule has no name against it — why is it missing here?
The department's published table has a row reading "Within Metropolitan and Municipal Corporation limits — PKR 1,000" with no class of person beside it, sitting between the medical rows and the auditing-firm rows. Which class it belongs to cannot be read off the page, so it is left out rather than guessed at. If you think a Rs 1,000 metropolitan rate applies to you, check the Second Schedule itself.
Is this the exact amount I will be assessed?
It is what the published schedule produces from what you entered. The assessment your Excise and Taxation Officer issues governs, and it can differ if your class, your employee count or your turnover is recorded differently from what you have assumed here.
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