Punjab Professional Tax Slabs (FY 2026-27)

FY २०२६-२७ Punjab Statutory Guide

In Punjab, Professional Tax is known as Punjab State Development Tax (PSDT), governed by the Punjab State Development Tax Act, 2018. It is applicable only to individuals who are income tax payers.

Official Punjab PT Slabs

Salary Range (₹)	Tax Payable	Assessment Cycle
0 to 2,50,000 (Annual Basis)	Nil (Exempt)	Generally exempt if income is below the basic income tax threshold (₹2.5L).
Above 2,50,001 (Monthly Basis)	₹200 / month	Flat ₹200 per month for income tax payers (Total ₹2,400/year).

Compliance Deadline

15th of the following month for employers; Annual lumpsum option available.

Penal Provisions

Interest at 2% per month + Penalty up to the amount of tax or ₹50/day of default.

Registration & Enrollment: Online registration via the Punjab Government PSDT portal. Visit Official Punjab Portal

Punjab Professional Tax FAQs

Are senior citizens exempt in Punjab?

Yes, senior citizens (aged 60 and above) are generally exempt from Punjab State Development Tax.

Can I pay the annual tax in one go?

Yes, Punjab offers a lump sum payment option (approx. ₹2,200/year) if paid early, saving ₹200 compared to monthly deductions.

Statutory Context for Punjab

Professional Tax in **Punjab** is regulated by specific state statutes. Employers are required to obtain a **Certificate of Registration (PRN)** to deduct and pay the tax on behalf of their employees. Individuals or professionals who are self-employed are required to obtain a **Certificate of Enrolment**.

Failure to comply with the PT regulations in Punjab may result in monthly interest penalties or a lump-sum fine as specified in the state's latest finance gazette for FY 2026-27.

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