Karnataka · KA
MonthlyMax ₹2,400/yrAuthority: Karnataka Tax on Professions, Trades, Callings & Employments Act 1976
Authority: Karnataka Tax on Professions, Trades, Callings & Employments Act 1976
Authority: Maharashtra State Tax on Professions, Trades, Callings & Employments Act 1975
Authority: Tamil Nadu Town Panchayats / Municipal Corporations Acts (locally administered)
Authority: West Bengal State Tax on Professions, Trades, Callings & Employments Act 1979
Authority: AP Tax on Professions, Trades, Callings & Employments Act 1987
Authority: Telangana Tax on Professions, Trades, Callings & Employments Act 1987 (adopted from AP)
Authority: Gujarat State Tax on Professions, Trades, Callings & Employments Act 1976
Authority: Kerala Municipality Act 1994 / Panchayat Raj Act (locally administered)
Authority: MP Vritti Kar Adhiniyam 1995
Authority: Odisha State Tax on Professions, Trades, Callings & Employments Act 2000
Slab schedule current as of FY 2025-26. Detailed slabs available via PeopleOS Compliance API.
Slab schedule current as of FY 2025-26. Detailed slabs available via PeopleOS Compliance API.
Slab schedule current as of FY 2025-26. Detailed slabs available via PeopleOS Compliance API.
Slab schedule current as of FY 2025-26. Detailed slabs available via PeopleOS Compliance API.
Slab schedule current as of FY 2025-26. Detailed slabs available via PeopleOS Compliance API.
Slab schedule current as of FY 2025-26. Detailed slabs available via PeopleOS Compliance API.
Slab schedule current as of FY 2025-26. Detailed slabs available via PeopleOS Compliance API.
Slab schedule current as of FY 2025-26. Detailed slabs available via PeopleOS Compliance API.
Slab schedule current as of FY 2025-26. Detailed slabs available via PeopleOS Compliance API.
Employees working in these jurisdictions are not subject to state Professional Tax. Employers do not need to register or file PT returns for employees working from these states.
22 states and 1 union territory levy Professional Tax: Karnataka, Maharashtra, Tamil Nadu, West Bengal, Andhra Pradesh, Telangana, Gujarat, Kerala, Madhya Pradesh, Odisha, Assam, Bihar, Chhattisgarh, Jharkhand, Manipur, Meghalaya, Mizoram, Nagaland, Punjab, Sikkim, Tripura, plus Puducherry (UT). Delhi, Haryana, UP, Uttarakhand, Rajasthan, Himachal Pradesh, Goa, J&K, Ladakh, Chandigarh, A&N, D&NH, Lakshadweep, and Arunachal Pradesh do NOT levy PT.
Article 276(2) of the Constitution caps state Professional Tax at ₹2,500 per year per person. Most PT-levying states use this ceiling. Karnataka and Gujarat cap slightly lower at ₹2,400.
Both. Employers deduct PT from employee salaries (employee contribution) AND pay employer PT on the establishment. Employees claim deduction under Section 16(iii) of the Income Tax Act. Employer PT is a deductible business expense.
Yes. Section 16(iii) of the Income Tax Act allows full deduction of Professional Tax paid by an employee from their salary income. Always factored into TDS computation.
PT applicability follows the state of work, not the state of registration. An employee working from Bengaluru for a Mumbai-headquartered company pays Karnataka PT. Multi-state employers must register and file separately in each state where they have employees. PeopleOS handles multi-state PT automatically.
State PT slabs are versioned in code, not configuration tables. When a state revises its slabs (typically at financial-year boundary), PeopleOS issues a software update with the new slabs effective from the notification date. No customer action required.