Professional Tax in Punjab
Punjab levies professional tax under the Punjab State Development Tax Act, 2018. Here's the full slab table, due dates, registration process, and exemptions.
Updated: 22 August 2026Punjab Professional Tax Slab Rates
| Income Range (monthly) | Tax Amount |
|---|---|
| Up to ₹2,50,000/year | Nil |
| ₹2,50,001/year and above (about ₹20,834/month) | ₹200/month |
* Annual maximum: ₹2,400. Rates are set by the Punjab government and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Punjab State Development Tax Act, 2018
Due Date
Last day of the following month
Registration
Employers register with the Punjab Department of Excise and Taxation under the State Development Tax Act.
Exemptions
- Individuals with annual income of ₹2,50,000 or less
Punjab calls its levy a State Development Tax rather than a professional tax, which is why some references wrongly state that Punjab has no professional tax. It functions identically: a flat ₹200 a month deducted at source, capped at ₹2,400 a year. The threshold is annual income above ₹2,50,000, which is why the calculator assesses Punjab on yearly rather than monthly pay.
Frequently Asked Questions: Punjab Professional Tax
Does Punjab levy professional tax?
What is the professional tax rate in Punjab?
Who is exempt from Punjab State Development Tax?
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