Karnataka Professional Tax Overview
Professional Tax in Karnataka is governed by the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. All salaried employees and self-employed professionals in Karnataka whose monthly income exceeds ₹15,000 must pay PT. Karnataka has one of the simpler PT structures among Indian states.
Karnataka PT Slab Rates 2026
| Monthly Salary (₹) | PT per Month (₹) |
|---|---|
| Up to 15,000 | Nil |
| 15,001 to 25,000 | 150 |
| Above 25,000 | 200 |
Maximum annual PT: ₹2,500 (capped by Article 276 of the Constitution).
Registration Requirements
Employers must register with the Karnataka Commercial Taxes Department within 30 days of hiring employees liable for PT. Registration is done online through the Karnataka e-Procurement portal (gst.kar.nic.in).
Due Dates
| Frequency | Due Date |
|---|---|
| Monthly payment | 20th of the following month |
| Annual return | 30th April of the following year |
Online Payment Process
- Visit the Karnataka Commercial Taxes portal
- Log in with employer credentials
- Select PT payment option and period
- Enter employee count and total PT amount
- Pay via net banking or challan
- Download receipt for records
Penalties
- Late payment interest: 1.25% per month
- Non-registration: Penalty up to ₹1,000 per month
- Non-deduction: Employer is personally liable for the PT amount plus penalty
Key Differences from Other States
- Karnataka has a higher exemption threshold (₹15,000) compared to Maharashtra (₹7,500)
- Only two paying slabs (₹150 and ₹200) making it simpler to administer
- No special February adjustment unlike Maharashtra
- No gender-based exemptions
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INDPayroll automatically applies Karnataka PT slabs based on employee salary and work location. For companies with employees across multiple states, INDPayroll handles different state rules seamlessly.
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FAQs
Who is exempt from PT in Karnataka?
Employees earning up to ₹15,000 per month, members of armed forces, persons with disabilities (under certain conditions), and parents of children with mental disability are exempt.
Can I pay Karnataka PT online?
Yes. Payment can be made through the Karnataka Commercial Taxes portal via net banking, debit/credit card, or NEFT.
