Karnataka · tax year 2026-27 · in force 1 Apr 2025
Professional tax in Karnataka (2026-27): slabs, February ₹300 and who pays
Salary of ₹25,000 or more a month pays ₹200 a month and ₹300 in February, ₹2,500 a year; below ₹25,000 it pays nothing. The employer deducts it and pays the state.
Professional tax calculator
₹300 in February
- A month
- ₹200
- In February
- ₹300
- For the year
- ₹2,500
because ₹40,000 is in the “₹25,000 and above” slab: ₹200 a month and ₹300 in February, so the year reaches the ₹2,500 cap (Article 276(2)).
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, Schedule entry 1, as amended by Karnataka Act No. 33 of 2025 (Gazette 15 Apr 2025, in force 1 Apr 2025) · in force 1 Apr 2025
Another state? Use the professional tax calculator for all of them.
No. 01
Slabs
What is the professional tax slab in Karnataka?
| Monthly salary | PT a month | In February |
|---|---|---|
| Below ₹25,000 | nil | nil |
| ₹25,000 and above | ₹200 | ₹300 |
Below ₹25,000
- PT a month
- nil
- In February
- nil
₹25,000 and above
- PT a month
- ₹200
- In February
- ₹300
Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, Schedule entry 1, as amended by Karnataka Act No. 33 of 2025 · in force 1 Apr 2025
No. 02
Who pays
Who deducts PT in Karnataka, and who registers?
The employer deducts it from salary before paying it, holds a registration to do so and pays the state; a business, a professional or a trader can also owe PT in its own right (enrolment).
The other state deduction on the payslip: labour welfare fund in Karnataka, on the LWF calculator.
All states, A to Z: professional tax slabs by state. Other state pages: professional tax in Maharashtra · professional tax in West Bengal · professional tax in Telangana · professional tax in Tamil Nadu · professional tax in Gujarat.
No. 03
Questions
Questions about professional tax in Karnataka
Why is PT ₹300 in February in Karnataka?
So the year reaches ₹2,500, the Constitution’s cap: ₹200 × 11 + ₹300 (Article 276(2)).
Is there PT below ₹25,000 in Karnataka?
No: below ₹25,000 a month it is nil, from 1 Apr 2023.
How much professional tax is deducted in Karnataka in a year?
₹2,500 for salary of ₹25,000 or more a month: ₹200 in eleven months and ₹300 in February.
Is PT read on gross salary in Karnataka?
The slab is read on the month’s salary or wages as paid, so a month with loss of pay can fall below the threshold and pay nil that month.
Who pays professional tax in Karnataka?
The employer deducts it from salary before paying it, holds a registration to do so and pays the state; a business, a professional or a trader can also owe PT in its own right (enrolment).
- Slab and February amount
- Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, Schedule entry 1, as amended by Karnataka Act No. 33 of 2025 (Gazette 15 Apr 2025, in force 1 Apr 2025); in force 1 Apr 2025
- Threshold
- Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (schedule), as amended in 2023; from 1 Apr 2023
- Cap
- Constitution of India, Article 276(2), as amended by the Constitution (Sixtieth Amendment) Act, 1988
Checked by the LekhaHR team, reviewed 19 Oct 2026.
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