Professional tax Karnataka 2026: slab, registration, due dates

In short

Employees earning ₹25,000 or more a month pay ₹200 a month and ₹300 in February: ₹2,500 a year. Below ₹25,000 there is no PT.
An employer that deducts PT needs a certificate of registration (RC, often called PTRC). The business itself takes a certificate of enrolment (EC, often called PTEC) to pay its own PT.
Apply on the Karnataka PT portal (e-Prerana) within 30 days of starting. There is no fee. New companies can get it through SPICe+.
Pay the PT deducted from salaries by the 20th of the following month.
Companies, GST-registered businesses and shops or establishments with more than 5 employees pay their own ₹2,500 a year, before 30 April.

The Karnataka PT slab for salaried employees

Monthly salary	PT a month	February	In a year
Below ₹25,000	Nil	Nil	Nil
₹25,000 or more	₹200	₹300	₹2,500

The ₹25,000 threshold has applied since 1 April 2023. From 1 April 2025 the February deduction became ₹300, so an employee liable for all twelve months pays 11 × ₹200 + ₹300 = ₹2,500, the most any person can be charged in a year under the Constitution.

The slab is checked every month against that month's salary. An employee normally above ₹25,000 who drops below it in a month (for example because of loss of pay) pays nothing that month. ₹25,000 exactly is liable.

RC and EC: the two registrations

	Certificate of registration (RC / PTRC)	Certificate of enrolment (EC / PTEC)
Who	Every employer that has to deduct PT from salaries, even for one employee earning ₹25,000 or more	The business, firm, company or professional paying its own PT
What for	Deducting employees' PT and paying it to the state	Paying the business's own PT each year
When	Within 30 days of becoming liable	Within 30 days of starting

A company in Bengaluru with salaried staff typically needs both. Each additional place of business is taxed separately.

How to register on the PT portal

Open the Karnataka PT portal (e-Prerana) at ptax.karnataka.gov.in.
For the employer registration choose New RC request; for the business's own tax, the enrolment (EC) request.
Enter the PAN (or TAN) and verify the mobile number and e-mail by OTP.
Fill in the business and employer details and submit. The certificate number is needed for every payment, so keep it handy.

There is no fee for Professional Tax registration. A company being incorporated can apply for Karnataka PT within SPICe+ (AGILE-PRO-S).

Monthly deduction and payment

Finalise the month's payroll, then apply the slab to each employee working in Karnataka.
Deduct the PT from salary and show it as a separate line on the payslip.
Pay it on the PT portal by the 20th of the following month (for example PT on October salaries by 20 November). The portal produces the monthly statement.

Late payment attracts interest of 1.5% a month on the unpaid tax and a penalty of 10% of the tax due. The employer stays liable for PT it should have deducted.

PT follows the state where the employee works. Staff in another state are taxed on that state's slab, and some states have no PT on salaries.

The business's own PT: ₹2,500 a year

Companies, GST-registered persons and employers under the Karnataka Shops and Commercial Establishments Act with more than 5 employees pay ₹2,500 a year for each place of business.
Partners pay nothing personally where the firm pays.
Pay before 30 April each year, or within one month of enrolment if you enrol during the year. (For 2026-27 the date was extended to 5 May 2026.)
From 1 April 2026, an enrolled person who has paid the year's tax is treated as having filed that year's return.

Questions people ask

What is the professional tax slab in Karnataka?

Nil below ₹25,000 a month. ₹25,000 or more: ₹200 a month and ₹300 in February, ₹2,500 a year.

Why is February ₹300?

An amendment in force from 1 April 2025 raised the February deduction from ₹200 to ₹300, so that the year adds up to ₹2,500, the constitutional maximum.

What is the difference between PTRC and PTEC?

PTRC (registration certificate) is for an employer to deduct employees' PT and pay it. PTEC (enrolment certificate) is for the business itself to pay its own PT. A company with salaried staff usually needs both.

When is Karnataka PT due?

PT deducted from salaries is paid by the 20th of the following month. The business's own ₹2,500 is paid before 30 April each year.

Is there a fee for PT registration?

No. The Karnataka PT portal charges no fee for registration or enrolment.

What if PT is paid late?

Interest of 1.5% a month on the unpaid tax and a penalty of 10% of the tax due.

Sources

Written from these official pages and notifications, checked on 4 Nov 2026. Rules change by notification: before you act, check the latest position or ask us.

General information, not legal or tax advice for your case. Parishrama Consulting Services is a private firm, not a government office.

Professional tax in Karnataka: registration, slab and due dates