Karnataka Professional Tax: slab rates, due dates and rules

How Professional Tax works in Karnataka: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.

CycleMonthly
BasisSlab on monthly salary
DueBy the 20th of the following month; annual return (Form 5) by 30 May
Monthly salaryTax
Up to Rs. 24,999Nil
Rs. 25,000 and aboveRs. 200 a month (Rs. 300 in February)
Governing instrument
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, as amended by Karnataka Act No. 33 of 2025
Annual ceiling
Rs. 2,500 a year

What to watch

Rs. 200 a month for eleven months plus Rs. 300 in February. Threshold raised from Rs. 15,000 with effect from 1 April 2025. Interest of 1.5% a month on default plus a 10% penalty. Registration, payment and filing are online.

Latest Professional Tax notifications for Karnataka

current  Effective 01 Apr 2023 - Commercial/Finance Taxes Department, Government of Karnataka

Karnataka expands Professional Tax exemption for persons with disability

Delivered through the Karnataka PT (Amendment) Act 2023 (assent 13 March 2023, gazetted 14 March 2023, effective 1 April 2023) together with the exemption notification dated 13 July 2023, which rescinded 14 earlier notifications and consolidated exemptions, expanding the categories of persons with disability eligible.

Read the full explanation
Professional Tax in other states

Summaries are for guidance only and are not a substitute for the official notification or professional advice.