Professional Tax Calculator

Estimate annual provincial professional tax for individuals, professionals, AOPs, and companies

Indicative estimate: Professional tax slabs are set independently by each province and revised through provincial Finance Acts. Confirm the exact amount with the Punjab Excise, Taxation & Narcotics Control Departmentor your provincial Excise & Taxation office before paying.
Annual Professional Tax
Rs 0
Punjab — Salaried individual — income up to Rs 500,000/yr
✓ No professional tax payable at this income level.
CategoryAnnual Tax
Salaried individual — income up to Rs 500,000/yrRs 0
Salaried individual — Rs 500,001 to Rs 1,000,000/yrRs 200
Salaried individual — above Rs 1,000,000/yrRs 500
Self-employed professional (doctor, lawyer, consultant)Rs 2,000
AOP / Partnership firmRs 3,000
Company — paid-up capital up to Rs 5 lacRs 5,000
Company — paid-up capital Rs 5 lac – 50 lacRs 10,000
Company — paid-up capital above Rs 50 lacRs 25,000

Provincial professional tax is constitutionally capped at Rs 100,000 per person per year.

Frequently Asked Questions

Who has to pay professional tax in Pakistan?
Salaried individuals above a minimum income threshold, self-employed professionals (doctors, lawyers, consultants), AOPs/partnerships, and companies are all liable for annual professional tax, collected by the province where they're based or registered.
Is there a maximum professional tax amount?
Yes. Provincial professional tax is constitutionally capped at Rs 100,000 per person per year, though most individuals and small businesses pay far less than that ceiling.
Do employers deduct professional tax automatically?
In most provinces, employers are responsible for deducting professional tax from salaried employees and depositing it with the provincial Excise & Taxation Department, similar to how income tax is withheld from salary.

Professional tax is a provincial annual levy on salaried individuals, self-employed professionals, and registered companies — constitutionally capped at Rs 100,000 per person per year, but with the actual amount owed set independently by each province's own slab schedule below that ceiling.

How professional tax differs from income tax

Unlike income tax, which is federal and calculated on a detailed progressive scale, professional tax is a much simpler, smaller, provincially-administered charge — typically a modest fixed amount tied to your income bracket, employment category, or business classification rather than a precise percentage of earnings. Companies, individual professionals (doctors, lawyers, consultants), and salaried employees can each fall into different classification categories with different fixed amounts, set independently by each province's revenue department.

A worked example

A salaried employee in one income bracket and a registered professional (say, a practicing consultant) in a similar income range may owe different professional tax amounts purely because they're classified differently — this isn't a percentage-of-income calculation the way federal income tax is, so two people with similar earnings can have different bills based on employment category alone.

How this connects to your other tax obligations

Professional tax is separate from, and in addition to, your federal Income Tax liability — it's a small provincial add-on, not a credit against or substitute for the federal calculation. Employers typically handle professional tax deduction and remittance for salaried staff automatically, similar to how they withhold income tax, so most salaried employees never interact with this calculation directly except to understand what's being deducted from their payslip.

Common mistakes

Because the amounts involved are relatively small compared to income tax, people sometimes assume professional tax doesn't apply to them at all or is optional — it's a mandatory provincial levy with its own compliance requirements (including registration for self-employed professionals), and the constitutional Rs 100,000 figure is a ceiling on what any province can charge, not a threshold below which the tax doesn't apply.

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