Professional Tax

(1)There shall be levied and collected a tax, for each financial year, from persons engaged in professions, trades, callings, or employment described in column 2 of the Table below at the specified rate against each category in column 3 thereof: Provided that where a person falls in more than one category of profession, trade, calling, etc., he shall be liable to pay tax in respect of the one where the rate of tax is highest.

(2) If a person liable to pay tax under sub-section (1) fails to pay the tax by the 30th day of September of the year to which the tax pertains he shall be liable to pay a penalty at the rate of 50% of the tax due from him in addition to the actual tax.

(3) The Tax and the penalty levied and imposed under this section shall be recoverable as arrears of land revenue.

PROFESSIONAL TAX RATES

S.No	Description of Tax Payers	Rates of Tax
1	2	3
1 (i)	All persons engaged in any profession, trade, calling or employment, other than those specifically mentioned hereinafter, whose monthly income or earning:
	upto Rs.2,0000/-;	Exempted
	when exceeds Rs.20,000/- but not exceed Rs.30,000/-	Rs.1,000
	when exceed Rs.30,000/- but not exceed Rs.50,000/-	Rs.1,200
	when exceed Rs.50,000/- but does not exceed Rs. 100,000/-	Rs.1,500
	when exceed Rs.100,000/- but not exceed Rs.200,000/-	Rs.2,000
	when exceed Rs.200,000/-	Rs.5,000
	when exceed Rs.500,000/-	Rs.1000
(ii)	Employees of Federal and Provincial Government drawing pay in Basic Scales:
	BS-01 to 04;	Exempted
	BS-07 to 12;	Rs.1,000
	BS-13 to 16;	Rs.1,200
	BS-17;	Rs.1,500
	BS-18;	Rs.1,800
	BS-19; and	Rs.2,000
	BS-20 and above.	Rs.3,000
2-	All Limited Companies, Modarbas, Mutual Funds and any other body corporate with paid up capital and reserves in the preceding year, whichever is more:
	when not exceeding Rs.10.000 million.	Rs.30,000
	when exceeding Rs.10.000 million but not exceeding Rs. 25.000 million;	Rs.50,000
	when exceeding Rs.25.000 million but not-exceeding Rs. 50.000 million;	Rs.60,000
	when exceeding Rs.50 million but not exceeding Rs.100 million;	Rs.90,000
	when exceeding Rs.100.000 million but not exceeding Rs. 200.000 million; and	Rs.100,000
	when exceeding Rs. 200.000 million.	Rs.100,000
	Explanation.- The paid up capital in case of foreign banks shall be the minimum paid up capital as determined by the State Bank of Pakistan.
3-	Persons, other than companies, owning factories, commercial establishments, private education institutions and private hospitals, having the following commercial establishments:
	Any Commercial establishment/factories having 10 or more employees which have not been otherwise explicitly given in this Table.	Rs.15,000
	Private Clinics & Hospitals having up to 10 employees.	Rs.15,000
	Private Clinics hospitals having employees more than 10 but not more than 50.	Rs.60,000
	Private Clinics & Hospitals having more than 50 employees	Rs.100,000
	Private Medical Colleges.	Rs.100,000
	Private Engineering Institutes having degree programs.	Rs.100,000
	Private Business Education Institutes. Having Upto 100 students Exceeding 100 students.	Rs.80,000 Rs.100,000
	Private Law Colleges.	Rs.100,000
	Private education institutions including professional and technical institutions, other than specified at e, f, g & h, charging monthly fee not exceeding Rs.1000/- per student.	Rs.8,000
	Private education institutions including professional and technical institutions, other than specified at e, f, g & h, charging monthly fee exceeding Rs.1000/- but not exceeding Rs.2000/- per student.	Rs.12,000
	Private education institutions including professional and technical institutions, other than specified at e, f, g & h, charging monthly fee exceeding Rs.2000/- but not exceeding Rs.5000/- per student.	Rs.25,000
	Private education institutions including professional and technical institutions, other than specified at e, f, g & h, charging monthly fee exceeding Rs.5000/- per student.	Rs.100,000
4-	Holders of import or export license, assessed to income tax in the preceding year with annual turn over-
	when not exceeding Rs.100,000	Rs.5,000
	when exceeding Rs.100,000	Rs.7,000
5-	Clearing Agents licensed or approved as Custom House Agents.	Rs.12,000
6-	Travel Agents
	a) IATA travel agents approved.	Rs.30,000
	b) Non-IATA approved.	Rs.15,000
	c) Hajj and tour operators.	Rs.30,000
7-	Restaurants/Guest Houses liable to Sales Tax.	Rs 40,000
8-	Professional Caterers.	Rs 40,000
9-	Wedding Halls/Lawns (irrespective of their nomenclature).	Rs.60,000
10-	Advertising Agencies.	Rs.30,000
11-	DOCTORS.
	a- Specialists Practicing at Peshawar.	Rs.80,000
	b- Specialists Practicing at Divisional H/Qs.	Rs.60,000
	c- Specialists Practicing at District H/Qs.	Rs.50,000
	d- Specialists Practicing at places other than a, b, c above.	Rs.40,000
	e- Non specialists including Medical Practitioners,Hakeems,Homeopaths etc.	Rs.30,000
	f- Dentists	Rs.15,000
12-	“Diagnostics and Therapeutic Centers” including pathological and chemical Laboratories”
	a- Located at Divisional Headquarters,	Rs.25,000
	b- Located at other places	Rs.8,000
13-	Contractors, Suppliers and Consultants who, during preceding financial year supplied to the Federal or any Provincial Government or any local authority in the District, Goods, Commodities, or rendered service of the value,-
	a) When exceeding Rs.10,000/- but not exceeding Rs.0.500 million	Rs 5,000
	b) When exceeding Rs.0.500 million but not exceeding Rs.1.000 million.	Rs.10,000
	c) When exceeding Rs.1.500 million but not exceeding Rs.2.500 million.	Rs.15,000
	d) When exceeding Rs.2.500 million but not exceeding Rs.10.000 million.	Rs.30,000
	e) When exceeding Rs.10.000 million but not exceeding Rs.25.000 million.	Rs.45,000
	f) When exceeding Rs.25.000 million but not exceeding Rs.50.000 million.	Rs.60,000
	g) When exceeding Rs.50.000 million and above.	Rs.100,000
14-	Petrol/diesel/C.N.G. Filling Stations-	Rs.30,000
15-	All establishments, including video shops, real estate shops/agencies, card dealers, and net cafes assessed or not assessed to income tax in the preceding financial year.	Rs.6,000
16-	Chartered Accountants with an independent audit practice and excluding those who are employed in companies not owned by them.	Rs 20,000
17-	Vehicle Service Stations	Rs.18,000
18-	Transporters/ Transport Companies
	a) Within Provincial Headquarters Limits	Rs.10,000
	b) Others	Rs.5,000
19-	Member of Stock Exchange	Rs.50,000
20-	Money Changer
	a) Within Provincial Headquarters Limits	Rs.50,000
	b) Others	Rs.25,000
21-	Health Fitness Centers/ Gymnasium
	a) Within Provincial Headquarters Limits	Rs.3,000
	b) Others	Rs.1,500
22-	Jewelers	Rs.30,000
23-	Departmental Stores	Rs.40,000
24-	Electronic Goods Stores	Rs.10,000
25-	Cable Operators	Rs.10,000
26-	Printing Presses	Rs.10,000
27-	Pesticides Dealers	Rs.6,000
28-	Tobacco Whole Sellers	Rs.25,000
29-	Whole Sale Dealers/ Agency Holders	Rs.30,000
30-	Chemist/ Druggist/ Medical Stores	Rs.20,000
31-	Tailor Shops
	a) Shalwar Qameez + Waistcoat	Rs.10,000
	b) Shalwar Qameez + Waistcoat + Pant Shirt	Rs.15,000