Professional Tax Slab in Karnataka (2026)
Professional Tax in Karnataka
What is Professional Tax?
Unlike income tax, professional tax is usually a set amount that is deducted only if a person earns more than a specific monthly income. For example, in the state of Karnataka, any person earning between ₹21,001 to ₹30,000 is eligible to pay a monthly professional tax of ₹135. Each state has their own professional tax slabs. Moreover, a state may choose to change their professional tax slabs as per Article 276 of the Constitution of India.
While professional tax rates vary from state to state, Article 276 of the Constitution of India clearly stipulates that a State Government cannot impose a professional tax that is higher than ₹2,500 per month.
Who Collects Professional Tax?
In states where professional tax is applicable, the Commercial Tax Department of the state is responsible for collecting the amount. Your employer will deduct the professional tax amount from your salary and then submit it to the Commercial Tax Department. It is then the tax department’s duty to forward the collected amount to the state government.
Professional Tax applies to:
- Salaried employees working in establishments registered under the applicable local authority.
- Employers who are responsible for deducting and remitting the tax.
- Self-employed professionals, traders, and business owners, where applicable under the local authority's regulations.
Who Needs to Pay Professional Tax?
Both salaried and self-employed people need to pay professional tax. While salaried individuals pay professional tax via TDS, self-employed workers will need to submit the tax themselves.
People who need to pay professional tax include:
- Any salaried person. Generally, salaried individuals need not pay professional tax directly. Their employer will directly deduct the professional tax amount from their monthly salary.
- Any self-employed professional who earns more than the stipulated income limited (as per State’s professional tax slab).
- Any company/business/private firm.
- Income earned by Hindu Undivided Families is also eligible for professional tax.
If you are self-employed, you can pay your professional tax to the Commercial Tax Department by following the steps given below:
- Go to the official state government website that deals with professional tax registration. This website will differ from state to state. Just look for “[state name] professional tax registration” on a search engine, where [state name] will be the name of the state you currently work in.
- Fill the application form relevant to professional tax registration.
- You will also need to share your PAN Card (or company PAN in case of private firms), your address proof, and bank account details.
Employer Responsibilities
Every employer in Karnataka should:
- Register for Professional Tax with the concerned local body.
- Calculate Professional Tax based on the applicable slab.
- Deduct the tax from employee salaries.
- File Professional Tax returns within the due dates.
- Remit the deducted tax to the respective municipal authority.
- Maintain proper payroll and tax records for inspection.
Due Dates
Professional Tax is generally paid on a half-yearly basis:
- April – September: Due in October
- October – March: Due in April
Employers should confirm the exact due dates with the respective Municipal Corporation or local authority, as deadlines may differ.
Professional Tax Slab in Karnataka (2026)
The Government of Karnataka levies Professional Tax under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. From 1 April 2025, the state revised the Professional Tax structure by increasing the exemption limit and introducing a higher deduction for the month of February so that the annual tax equals the constitutional maximum of ₹2,500.
Karnataka Professional Tax Slab (Monthly)
| Monthly Gross Salary | Professional Tax |
|---|---|
| Up to ₹24,999 | Nil |
| ₹25,000 and above | ₹200 per month (April–January & March) |
| February | ₹300 |
Annual Professional Tax Calculation
| Month | PT Deduction |
|---|---|
| April – January (10 months) | ₹200 × 10 = ₹2,000 |
| February | ₹300 |
| March | ₹200 |
| Total Annual Professional Tax | ₹2,500 |
Key Highlights
- Applicable State: Karnataka
- Professional Tax is deducted monthly through payroll.
- Employees earning less than ₹25,000 per month are exempt from Professional Tax.
- The maximum Professional Tax payable is ₹2,500 per financial year.
Employers are responsible for:
- Registering under the Karnataka Professional Tax Act.
- Deducting Professional Tax from eligible employees.
- Depositing the tax with the Commercial Taxes Department.
- Filing the prescribed returns and maintaining statutory records.
Professional Tax Slab in Bengaluru (2026)
Bengaluru (Bangalore) follows the Karnataka Professional Tax provisions under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. The Professional Tax slab is uniform across Karnataka, including Bengaluru. Effective from 1 April 2025, employees earning ₹25,000 or more per month are liable to pay Professional Tax.
Bengaluru Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax |
|---|---|
| Up to ₹24,999 | Nil |
| ₹25,000 and above | ₹200 per month (April–January & March) |
| February | ₹300 |
Annual Professional Tax
| Period | Professional Tax |
|---|---|
| April – January (10 Months) | ₹2,000 |
| February | ₹300 |
| March | ₹200 |
| Total Annual Professional Tax | ₹2,500 |
The revised February deduction ensures that the annual Professional Tax does not exceed the constitutional limit of ₹2,500 per financial year.
Key Highlights
- Applicable City: Bengaluru (Bangalore)
- Tax Deduction Frequency: Monthly
- Exemption Limit: Monthly salary up to ₹24,999
- Professional Tax Liability: Employees earning ₹25,000 and above per month.
- Maximum Annual Professional Tax: ₹2,500.
Employers are responsible for:
- Registering under the Karnataka Professional Tax Act.
- Deducting Professional Tax from employee salaries.
- Depositing the tax with the Karnataka Commercial Taxes Department.
- Filing the prescribed returns and maintaining statutory records.
Example Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹24,999 | Nil | Nil |
| ₹25,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹40,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹75,000 | ₹200 (₹300 in February) | ₹2,500 |
Professional Tax Slab in Mysuru (2026)
Mysuru (Mysore) follows the Karnataka Professional Tax provisions under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. The Professional Tax slab is uniform across the State of Karnataka, including Mysuru. Employees earning ₹25,000 or more per month are liable to pay Professional Tax.
Mysuru Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax |
|---|---|
| Up to ₹24,999 | Nil |
| ₹25,000 and above | ₹200 per month (April–January & March) |
| February | ₹300 |
Annual Professional Tax
| Period | Professional Tax |
|---|---|
| April – January (10 Months) | ₹2,000 |
| February | ₹300 |
| March | ₹200 |
| Total Annual Professional Tax | ₹2,500 |
The increased deduction of ₹300 in February ensures that the annual Professional Tax equals the statutory maximum of ₹2,500.
Key Highlights
- Applicable City: Mysuru (Mysore)
- Tax Deduction Frequency: Monthly
- Exemption Limit: Employees earning up to ₹24,999 per month are exempt.
- Taxable Salary: ₹25,000 and above per month.
- Maximum Annual Professional Tax: ₹2,500.
Professional Tax is deducted by the employer and remitted to the Commercial Taxes Department, Government of Karnataka.
Employer Responsibilities
Employers in Mysuru are required to:
- Register under the Karnataka Professional Tax Act.
- Deduct Professional Tax from eligible employees.
- Deposit the deducted tax within the prescribed due dates.
- File the applicable Professional Tax returns.
- Maintain payroll and statutory compliance records.
Example Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹24,999 | Nil | Nil |
| ₹25,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹40,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹80,000 | ₹200 (₹300 in February) | ₹2,500 |
Professional Tax Slab in Mangaluru (2026)
Mangaluru (Mangalore) follows the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. The Professional Tax slab is uniform across Karnataka, so the same rates applicable in Bengaluru, Mysuru, Hubballi-Dharwad, and Belagavi also apply in Mangaluru. From 1 April 2025, employees earning ₹25,000 or more per month are liable to pay Professional Tax.
Mangaluru Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax |
|---|---|
| Up to ₹24,999 | Nil |
| ₹25,000 and above | ₹200 per month (April–January & March) |
| February | ₹300 |
Annual Professional Tax
| Month | Professional Tax |
|---|---|
| April – January (10 months) | ₹2,000 |
| February | ₹300 |
| March | ₹200 |
| Total Annual Professional Tax | ₹2,500 |
The higher deduction in February (₹300) ensures that the annual Professional Tax equals the statutory ceiling of ₹2,500 per financial year.
Key Highlights
- Applicable City: Mangaluru (Mangalore)
- State: Karnataka
- Professional Tax Deduction: Monthly
- Exemption Limit: Employees earning up to ₹24,999 per month.
- Taxable Salary: ₹25,000 and above per month.
- Maximum Annual Professional Tax: ₹2,500.
The employer is responsible for deducting Professional Tax from employee salaries and remitting it to the Commercial Taxes Department, Government of Karnataka.
Employer Responsibilities
Employers in Mangaluru must:
- Register under the Karnataka Professional Tax Act.
- Deduct Professional Tax from eligible employees.
- Deposit the tax within the prescribed due dates.
- File the required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Example Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹24,999 | Nil | Nil |
| ₹25,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹45,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹1,00,000 | ₹200 (₹300 in February) | ₹2,500 |
Professional Tax Slab in Hubballi-Dharwad (2026)
Hubballi-Dharwad follows the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. The Professional Tax (PT) slab is uniform across the State of Karnataka, so the same rates applicable in Bengaluru, Mysuru, Mangaluru, Belagavi, and other cities also apply in Hubballi-Dharwad. From 1 April 2025, employees earning ₹25,000 or more per month are liable to pay Professional Tax.
Hubballi-Dharwad Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax |
|---|---|
| Up to ₹24,999 | Nil |
| ₹25,000 and above | ₹200 per month (April–January & March) |
| February | ₹300 |
Annual Professional Tax
| Period | Professional Tax |
|---|---|
| April – January (10 Months) | ₹2,000 |
| February | ₹300 |
| March | ₹200 |
| Total Annual Professional Tax | ₹2,500 |
The February deduction is ₹300 so that the total Professional Tax payable during the financial year equals the statutory maximum of ₹2,500.
Key Highlights
- Applicable City: Hubballi-Dharwad
- State: Karnataka
- Professional Tax Deduction: Monthly
- Exemption Limit: Employees earning up to ₹24,999 per month are exempt.
- Taxable Salary: ₹25,000 and above per month.
- Maximum Annual Professional Tax: ₹2,500.
Employers must deduct Professional Tax from eligible employees and remit it to the Commercial Taxes Department, Government of Karnataka.
Employer Responsibilities
Employers in Hubballi-Dharwad are required to:
- Register under the Karnataka Professional Tax Act.
- Deduct Professional Tax from eligible employees' salaries.
- Deposit the deducted tax within the prescribed due dates.
- File the applicable Professional Tax returns.
- Maintain payroll and statutory compliance records.
Example Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹24,999 | Nil | Nil |
| ₹25,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹1,00,000 | ₹200 (₹300 in February) | ₹2,500 |
Professional Tax Slab in Kalaburagi & Vijayapura (2026)
Kalaburagi (Gulbarga) and Vijayapura (Bijapur) follow the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. The Professional Tax (PT) slab is uniform across Karnataka, so the same rates apply in all cities, including Kalaburagi, Vijayapura, Bengaluru, Mysuru, Mangaluru, and Hubballi-Dharwad. The Karnataka Government revised the exemption threshold effective 1 April 2025, and these rates continue to apply in 2026.
Professional Tax Slab in Kalaburagi & Vijayapura (2026)
| Monthly Gross Salary | Professional Tax |
|---|---|
| Up to ₹24,999 | Nil |
| ₹25,000 and above | ₹200 per month (April–January & March) |
| February | ₹300 |
Annual Professional Tax
| Period | Professional Tax |
|---|---|
| April – January (10 months) | ₹2,000 |
| February | ₹300 |
| March | ₹200 |
| Total Annual Professional Tax | ₹2,500 |
The higher deduction of ₹300 in February ensures that the annual Professional Tax payable equals the constitutional ceiling of ₹2,500 per financial year.
Key Highlights
- Applicable Cities: Kalaburagi (Gulbarga) and Vijayapura (Bijapur)
- State: Karnataka
- Tax Deduction Frequency: Monthly
- Exemption Limit: Employees earning up to ₹24,999 per month are exempt.
- Taxable Salary: ₹25,000 and above per month.
- Maximum Annual Professional Tax: ₹2,500.
Professional Tax is administered by the Commercial Taxes Department, Government of Karnataka. Employers must deduct the tax from eligible employees' salaries and remit it to the department.
Employer Responsibilities
Employers in Kalaburagi and Vijayapura must:
- Register under the Karnataka Professional Tax Act.
- Deduct Professional Tax from eligible employees.
- Deposit the deducted tax within the prescribed due dates.
- File the required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Example Calculation
| Monthly Gross Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹20,000 | Nil | Nil |
| ₹24,999 | Nil | Nil |
| ₹25,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹50,000 | ₹200 (₹300 in February) | ₹2,500 |
| ₹1,00,000 | ₹200 (₹300 in February) | ₹2,500 |
Conclusion
The Government of Karnataka levies Professional Tax under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. From 1 April 2025, the state revised the Professional Tax structure by increasing the exemption limit and introducing a higher deduction for the month of February so that the annual tax equals the constitutional maximum of ₹2,500.
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