Karnataka Professional Tax Calculator (FY 2026-27)
Exact PT deduction under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 – nil below Rs 25,000 a month, Rs 200 above it, with Rs 300 in February. Verified by a practising CA.
Karnataka has one of the simplest PT structures in India – a single threshold. The slabs below apply from 1 April 2025 and continue for FY 2026-27: employees in the Rs 200 slab are deducted Rs 300 in February, taking the year to exactly the Rs 2,500 constitutional maximum.
| Monthly gross salary | PT per month |
|---|---|
| Below Rs 25,000 | Nil |
| Rs 25,000 and above | Rs 200 (Rs 300 in February) |
Employers in Karnataka must obtain a Certificate of Registration, deduct PT from every employee earning Rs 25,000 or more a month, and deposit it with a monthly statement. Self-employed professionals and businesses – companies, LLPs, firms, directors, partners, CAs, doctors, lawyers, consultants – obtain a Certificate of Enrolment and pay a fixed Rs 2,500 per year on their own account. Compliance runs on the Karnataka commercial taxes e-PRERANA portal.
Enrolment (self) tax: Rs 2,500 for the year is due by 30 April. Employer deductions: the PT deducted in a month must be paid with the monthly statement within 20 days of the end of that month, with an annual return for the year. Late payment attracts interest at 1.25% per month, and the authority can levy a penalty of up to 50% of the amount due.
Exemptions: senior citizens aged 60 or above, and persons with not less than 40% permanent disability or blindness are exempt from Karnataka PT. Under the old income-tax regime, the PT deducted is fully allowed as a deduction from salary under Section 16(iii); the new regime does not allow it.