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Punjab — Professional Tax 2026

Punjab levies Professional Tax across 2 salary slabs. Employee deductions (PTRC) are remitted monthly, and employer registration (PTEC) is remitted not required.

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Employee Remittance (PTRC)

FrequencyMonthly
Payment DueEnd of month
Return DueNot required

Employer Remittance (PTEC)

FrequencyNot Required
Payment Due-
Return Due-

Salary slabs

Monthly Salary Slab (₹) PT Rate (₹)
Annual projected salary is below ₹2.5 lacs Nil
Annual projected salary is above ₹2.5 lacs 200 pm