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Professional Tax in Karnataka

Karnataka levies professional tax under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. Here's the full slab table, due dates, registration process, and exemptions.

Updated: 31 October 2026

Karnataka Professional Tax Slab Rates

Income Range (monthly)Tax Amount
Below ₹25,000/monthNil
₹25,000/month and above₹200/month (₹300 in February)

* Annual maximum: ₹2,500. Rates are set by the Karnataka government and revised periodically. Always verify against the official state notification before filing.

Applicability, Due Dates & Registration

Governing Act

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

Due Date

20th of the following month (monthly return); 30th of the month following the quarter (quarterly return)

Registration

Employers must register for a Professional Tax Registration Certificate (PTRC) within 30 days of becoming liable, via the Karnataka Commercial Taxes Department e-portal.

Exemptions

  • Individuals earning under ₹25,000/month
  • Senior citizens aged 60 and above
  • Members of the armed forces
  • Persons with permanent disability
  • Parents of children with disability

Two separate amendments are often conflated. The ₹15,000 exemption threshold was raised to ₹25,000/month by the 2023 amendment, in force from April 1, 2023. The 2025 amendment left that threshold alone and raised the tax itself from ₹2,400 to ₹2,500 a year, by splitting the schedule into ₹200 a month for eleven months and ₹300 for February, in force from April 1, 2025. Annual returns are filed via Form 5, due May 30 each year.

MM

Mannu Matta

Updated on: 31 October 2026

Frequently Asked Questions: Karnataka Professional Tax

Karnataka charges no professional tax on monthly salaries under ₹25,000. At ₹25,000 and above it's a flat ₹200/month, rising to ₹300 in February so the annual total works out to the ₹2,500 cap.
Senior citizens aged 60 and above, armed forces personnel, persons with permanent disability, and parents of children with disability are exempt, in addition to anyone earning under ₹25,000/month.
Employers filing monthly returns must pay by the 20th of the following month. Those on quarterly returns must pay by the 30th of the month after the quarter ends.
Employers register for a PTRC (Professional Tax Registration Certificate) through the Karnataka Commercial Taxes Department portal within 30 days of becoming liable to deduct PT.

Professional Tax in Other States

MaharashtraTelanganaTamil NaduWest BengalGujaratDelhi (NCT)Uttar PradeshHaryanaAndhra PradeshAssamBiharJharkhandKeralaMadhya PradeshManipurOdishaPunjabTripura

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Engage HRMS handles professional tax, PF, ESI, and TDS automatically based on each employee's work-location state, with no manual slab lookups, no missed filings.

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