Professional Tax :
Karnataka
Act Information
Act:The Karnataka Tax on Profession, Trades, Callings, and Employments Act of 1976
Rules:The Karnataka Tax on Profession, Trades, Callings, and Employments Rules of 1976
Applicability:It is applicable on Salaried or wage workers who make at least ₹25,000 a month, Employers are requiring PT-RC because they are deducting PT from workers and Self-employed professionals, companies, traders, agents, consultants, etc., who pay a flat fee of ₹2,500 per location annually
Professional Tax Slabs
S.No.:1
Category:Salaried Employees
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Rs. 0 to 24999
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:Rs. 25000 and more
Frequency:Monthly
Professional Tax Paid:200(Every month except February) and 300 (February)
S.No.:2
Category:Persons registered or liable to be registered under the Karnataka Goods and Services Act, 2017
Frequency:Annually
Professional Tax Paid:2500
S.No.:3
Category:Self-employed persons engaged in Professions, Trades, Callings and Employments for more than 2 years
Frequency:Annually
Professional Tax Paid:2500
S.No.:4
Category:Horse owners and the trainers, Jockeys, Directors, Actors and Actresses (Excluding Junior Artists), Owners of Oil Pumps and Service stations, gas stations, electric charging stations, Owners of Nursing homes, Hospitals, Diagnostic centres, Clinical laboratories and X-ray clinics, other than those run by the Central Government, State Government and local bodies, Owners of Gymnasium and Fitness centres.
Frequency:Annually
Professional Tax Paid:2500
S.No.:5
Category:Educational Institutions and Tutorial Colleges or Institutes other than those run by the Central Government, State Government and local bodies.
Frequency:Annually
Professional Tax Paid:2500
S.No.:6
Category:Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961, employing more than five employees.
Frequency:Annually
Professional Tax Paid:2500
S.No.:7
Category:Licensed dealers of liquors, Money lenders licensed under the Karnataka Money Lenders’ Act, 1961
Frequency:Annually
Professional Tax Paid:2500
S.No.:8
Category:Owners of transport vehicles (other than auto rickshaws)
Frequency:Annually
Professional Tax Paid:2500
S.No.:9
Category:Cooperative Societies registered under the Karnataka Cooperative Societies Act and engaged in any profession, trade or calling.
Frequency:Annually
Professional Tax Paid:2500
S.No.:10
Category:Companies registered under the Companies Act, 1956 and Banking companies as defined in the Banking Regulations Act, 1949
Frequency:Annually
Professional Tax Paid:2500
S.No.:11
Category:Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and who are paying tax under the Income Tax Act, 1961
Frequency:Annually
Professional Tax Paid:2500
S.No.:12
Category:Any other person not mentioned above
Frequency:Annually
Professional Tax Paid:2500
Employment Categories
Category:Salaried Employees
Applicability Date:Within 20 days
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Persons registered or liable to be registered under the Karnataka Goods and Services Act, 2017
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Horse owners and the trainers, Jockeys, Directors, Actors and Actresses (Excluding Junior Artists), Owners of Oil Pumps and Service stations, gas stations, electric charging stations, Owners of Nursing homes, Hospitals, Diagnostic centres, Clinical laboratories and X-ray clinics, other than those run by the Central Government, State Government and local bodies, Owners of Gymnasium and Fitness centres.
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Educational Institutions and Tutorial Colleges or Institutes other than those run by the Central Government, State Government and local bodies.
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Self-employed persons engaged in Professions, Trades, Callings and Employments for more than 2 years
Applicability Date:Within 20 days of month
Return Date:By 30 April yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961, employing more than five employees.
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Licensed dealers of liquors, Money lenders licensed under the Karnataka Money Lenders’ Act, 1961
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Owners of transport vehicles (other than auto rickshaws)
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Cooperative Societies registered under the Karnataka Cooperative Societies Act and engaged in any profession, trade or calling.
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Companies registered under the Companies Act, 1956 and Banking companies as defined in the Banking Regulations Act, 1949
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and who are paying tax under the Income Tax Act, 1961
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.
Category:Any other person not mentioned above
Applicability Date:By 30 April yearly
Return Date:By 30th May yearly
Penalty:Failure to pay lead to 10% Penalty, late filing led to Rs. 250 per month, for non-registration fine Rs. 5 per day, delay payment 1.5% penalty per month and 100% on willful evasion.