Professional Tax (PT) in Karnataka (Updated: July 2025)

Professional Tax in Karnataka is governed by The Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, along with The Karnataka Tax on Professions, Trades, Callings and Employments Rules, 1976. The tax applies to individuals and businesses engaged in various professions and trades across the state.

In this article, we provide a detailed overview of Karnataka Professional Tax, covering applicability, required documents, registration process, exemptions, and filing guidelines.

Applicability of Karnataka Professional Tax

As per the Act:

• Every person or employer liable under the Act must pay Professional Tax.
• Employers are required to deduct PT from their employees’ salaries and deposit it with the state government.

Exemption:

• Individuals above 60 years of age are exempt from paying Professional Tax under this Act.

Documents Required for PT Registration in Karnataka

To register under Karnataka Professional Tax, the following documents are required:

1. Duly filled Form I and Form II application forms
2. Memorandum of Association (MOA) and Incorporation Certificate
3. Articles of Association (AOA)
4. PAN Card
5. Lease Agreement (if applicable)
6. Bank Details with a cancelled cheque
7. Employer’s Address Proof and ID Proof
8. Valid Email Address and Phone Number
9. Enrolment Fee: ₹ 2,500
10. Two passport size photographs of the Employer
11. List of employees with gross salary details

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Karnataka PT Registration Process

• Mode: Online
• Official Website: https://vat.kar.nic.in/epay/

Applicants can register by submitting the required documents and forms via the official state portal.

Filing of Returns for Karnataka PT

Professional Tax returns in Karnataka must be filed annually:

Requirement	Details
Frequency of Filing	Once a year
Due Date for Filing	On or before 30th May each year
Applicable Form	Not specified in the provided input

Conclusion:

Professional Tax compliance is an important statutory obligation for businesses and professionals operating in Karnataka. Timely registration, tax deduction, and annual filing will help businesses avoid penalties and remain compliant.

For more information and official procedures, visit the Karnataka Commercial Taxes portal: https://vat.kar.nic.in/epay/