Professional Tax in Karnataka 2026: Slab Rates, Due Dates & Registration
Professional Tax in Karnataka is levied under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. Employers deduct it from monthly salaries and remit it to the Commercial Taxes Department, within the ₹2,500 annual cap.
Karnataka has a simple two-band structure: nothing up to ₹24,999 a month, and ₹200 a month above that (with ₹300 in one month to total ₹2,500 a year).
Professional Tax slabs (as of July 2026)
| Monthly salary | Professional Tax / month |
|---|---|
| Up to ₹24,999 | Nil |
| ₹25,000 and above | ₹200/month (₹300 in one month; ₹2,500/year) |
- A high nil threshold (₹25,000) means only higher earners pay.
- Employers must register for an EC and RC and file monthly returns.
- PT is paid via the Karnataka Commercial Taxes e-payment portal.
Due dates
Employers deduct PT monthly and file monthly returns, with payment due by the 20th of the following month. Confirm on the Karnataka Commercial Taxes portal.
Penalties
Delayed payment attracts interest (around 1.25% per month) and a penalty. Verify current figures on the Karnataka Commercial Taxes portal.
Source: Karnataka Commercial Taxes Dept / ClearTax. Verify against the official portal before filing.
Frequently asked questions
What is the professional tax in Karnataka?
Who deducts and pays professional tax?
Is professional tax the same in every state?
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