Professional Tax · Karnataka
Karnataka Professional Tax
Professional Tax in Karnataka: the Act, slab rates, who is exempt, registration and the dates to pay and file.
At a glance
- Slabs
- 2
- Top slab
- ₹200
- Payment and return dates
- 2
- Registration
- Online
The law
- Act
- Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976
- Rules
- Karnataka Tax on Professions, Trades, Callings and Employments Rules, 1976
- Who pays
- Employers deduct it from the salaries of staff working in the state; professionals, traders and businesses pay their own tax.
- Exempt
- Individuals aged sixty and above.
- Up to ₹24,999 a month
- Tax
- Nil
- ₹25,000 a month and above
- Tax
- ₹200 a month
- Remarks
- ₹300 in February, so the year adds up to ₹2,500. From 1 April 2025, under Karnataka Act 33 of 2025.
| Salary or income | Tax | Remarks |
|---|---|---|
| Up to ₹24,999 a month | Nil | — |
| ₹25,000 a month and above | ₹200 a month | ₹300 in February, so the year adds up to ₹2,500. From 1 April 2025, under Karnataka Act 33 of 2025. |
- Monthly statement of salaries paid and tax deducted, with proof of payment
- Due
- Within 20 days of the end of each month
- Annual return
- Due
- Within 60 days of the end of the year (30 May)
- Form
- Form 5
| What | Due | Form |
|---|---|---|
| Monthly statement of salaries paid and tax deducted, with proof of payment | Within 20 days of the end of each month | — |
| Annual return | Within 60 days of the end of the year (30 May) | Form 5 |
Registration
- How
- Online, within 30 days of starting business. The business also takes a certificate of enrolment for its own tax, paid before 30 April each year. Registering late costs an employer a ₹1,000 penalty.
- Forms
- Form 1 (certificate of registration); Form 2 (certificate of enrolment)
- Documents
- Memorandum of Association and certificate of incorporation
- Articles of Association
- PAN card
- Lease agreement
- Bank details with a cancelled cheque
- Employer's address proof and ID proof
- Email address and phone number
- Two photographs of the employer
- List of employees with gross salary
Official sources
Last checked 23 October 2026. Rates and rules change: ask us to confirm before you rely on them.
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