Professional Tax
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 there of:
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.1,0000/-; |
Exempted |
|
| when exceeds Rs.10,000/- but not exceed Rs.20,000/- |
Rs.330 |
|
| when exceed Rs.20,000/- but not exceed Rs.50,000/- |
Rs.435 |
|
| when exceed Rs.50,000/- but does not exceed Rs. 100,000/- |
Rs.600 |
|
| when exceed Rs.100,000/- but not exceed Rs.200,000/- |
Rs.800 |
|
| when exceed Rs.200,000/- |
Rs.1,000 |
|
| 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-05 to 12; |
Rs.1,00 |
|
| BS-13 to 16; |
Rs.200 |
|
| BS-17; |
Rs.300 |
|
| BS-18; |
Rs.500 |
|
| BS-19; and |
Rs.1,000 |
|
| BS-20 and above. |
Rs.2,000 |
|
|
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.18,000 |
|
| when exceeding Rs.10.000 million but not exceeding Rs. 25.000 million; |
Rs.27,000 |
|
| when exceeding Rs.25.000 million but not-exceeding Rs. 50.000 million; |
Rs.36,000 |
|
| 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.
|
Rs.80,000 |
|
| 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.50,000 |
Rs.4,000 |
|
| when exceeding Rs.50,000 |
Rs.5,000 |
|
|
5- |
Clearing Agents licensed or approved as Custom House Agents. |
Rs.10,000 |
|
6- |
Travel Agents | |
| a) IATA travel agents approved. |
Rs.15,000 |
|
| b) Non-IATA approved. |
Rs.8,000 |
|
| c) Hajj and tour operators. |
Rs.15,000 |
|
|
7- |
Restaurants/Guest Houses liable to Sales Tax. |
Rs 15,000 |
|
8- |
Professional Caterers. |
Rs 15,000 |
|
9- |
Wedding Halls/Lawns (irrespective of their nomenclature). |
Rs.30,000 |
|
10- |
Advertising Agencies. |
Rs.10,000 |
|
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.20,000 |
|
| e- Non specialists including Medical Practitioners,Hakeems,Homeopaths etc. |
Rs.2,000 |
|
| f- Dentists |
Rs.15,000 |
|
|
12- |
“Diagnostics and Therapeutic Centers” including pathological and chemical Laboratories” | |
| a- Located at Divisional Headquarters, |
Rs.15,000 |
|
| b- Located at other places |
Rs3600 |
|
|
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 4,000 |
|
| b) When exceeding Rs.0.500 million but not exceeding Rs.1.000 million. |
Rs.5,000 |
|
| c) When exceeding Rs.1.500 million but not exceeding Rs.2.500 million. |
Rs.7,000 |
|
| d) When exceeding Rs.2.500 million but not exceeding Rs.10.000 million. |
Rs.18,000 |
|
| e) When exceeding Rs.10.000 million but not exceeding Rs.25.000 million. |
Rs.25,000 |
|
| f) When exceeding Rs.25.000 million but not exceeding Rs.50.000 million. |
Rs.30,000 |
|
| g) When exceeding Rs.50.000 million and above. |
Rs.100,000 |
|
|
14- |
Petrol/diesel/C.N.G. Filling Stations- |
Rs.8,000 |
|
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
|
|
