The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 regulates professional tax in the state. Following the 2024-25 budget amendment, the exemption threshold was significantly raised to help lower-income groups.
Official Karnataka PT Slabs
| Salary Range (₹) | Tax Payable | Assessment Cycle |
|---|---|---|
|
0 to 24,999
(Monthly Basis) |
Nil (Exempt) | Exempt for income up to ₹24,999/month (Amendment 2025). |
|
Above 25,000
(Monthly Basis) |
₹200 / month
₹300 in Feb
|
Flat ₹200 per month (₹300 in Feb to meet the ₹2,500 annual cap). |
Compliance Deadline
20th of every month for the previous month's salary.
Penal Provisions
Interest at 1.25% per month for delay + Penalty up to 50% for default.
Registration & Enrollment:
Form I (Employer) / Form II (Individual) via K-GST portal.
Visit Official Karnataka Portal