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Profession Tax-PT registration procedure and documents required in Karnataka

CA Pulkit Sharma


Profession Tax is a tax levied on any person exercising any profession, trade, employment or any other appointment.

Profession Tax in Karnataka is governed by Professions, Trades, Callings and Employments Act, 1976.

What is the procedure to register for Profession Tax (PT) in Karnataka?

Process to register under Karnataka PT act, is simple. One has to visit Karnataka PT website for registration. You can apply for PT registration online.

Click on the link for PT enrollment; first enroll the firm for PT registration. Scanned documents are required to be submitted along with information about the establishment.

What are the documents required for PT registration in Karnataka?

Documents required for PT registration in Karnataka are:

  1. Address Proof of establishment
  2. Address proof of Partners, Proprietor or Directors as applicable
  3. PAN
  4. Photo of Proprietor, Partner or Directors as Applicable

Along with these documents Salary details of employees need to be provided. If it not the first year or you have not obtained the PT registration at the start of business or profession you need to also provide financial statements.

How much should be paid by Employer and how much should be paid on behalf of employees?

Every employer shall pay Profession Tax every year before 30th April. Every employer should also deduct PT from salary of employees and remit to government account.

The PT payable by Employer is listed in schedule to PT Act.

PT payable by employer is listed below:

Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961,-


(i) Where there are no employees



(ii) Where not more than 5 employees are employed

Rs.1000 per annum


(iii) Where more than 5, but not more than 10 employees are employed

Rs.1500 per annum


(iv) Where more than 10 employees are employed

Rs.2500 per annum

 Dealers registered or liable to be registered under the Karnataka Sales Tax Act, 1957 or The Karnataka Value Added Tax Act, 2003 whose total turnover in any year is-

(a) Upto Rs.2 lakhs


(b) not less than Rs.2 lakhs but less than

Rs.10 lakhs

Rs. 1000

(c) not less than Rs.10 lakhs but less than

Rs.25 lakhs

Rs. 1500

(d) Rs.25 lakhs or more

Rs. 2500

 Profession Tax (PT) should be deducted on employees where Salary of employee is 15000 or more. PT to be deducted is Rs. 200 per month.

How to file Professional Tax (PT) return?

Based on whether you require a monthly filing or quarterly filing, payment should be made and return should be filed after login to your account.

Upon registration with, PT department issues Id and Password to file return. You can file your PT return on the Karnataka PT website with your User Id and Password.

Is there any exemption from PT payment?

Karnataka PT act, has given exemption to certain persons from payment of PT. As specified in Karnataka PT Act, following persons are exempted from payment of PT.

  • All charitable and philanthropic hospitals or nursing homes situated in places below the Taluk level in all districts of the State except Bangalore and Bangalore Rural District.
  • Directors of Companies registered in Karnataka and nominated by the financing agencies owned or controlled by the State Government or by other statutory bodies.
  • Foreign technicians employed in the State provided their appointments are approved by the Government of India for the purpose of exemption from payment of income tax for the said period ( exemption is for a period of 2 years from the date of their joining duty).
  • Combatant and civilian non combatant members of the Armed Forces who are governed by the Army Act, the Navy Act and the Air Force Act.
  • Salaried or wage earning blind persons.
  • Salaried or wage earning deaf and dumb persons.
  • Holders of permits of single taxi or single three wheeler goods vehicle.
  • Institutes teaching Kannada or English Shorthand or Typewriting.
  • A Physically handicapped person not less than 40% of permanent disability (subject to production of certificate from the HOD of Government Civil Hospital).
  • An ex-serviceman not falling under Sl No.1 of the Schedule.
  • A person having single child and who has undergone sterilization operation, subject to production of a certificate from the District Surgeon, Government Civil Hospital, for having undergone such operation.
  • Central Para Military Force (CPMF) Personnel.
  • Persons running educational institutions in respect of their branches teaching classes up to twelfth standard or pre-University Education.

No tax is payable by persons who have attained age of sixty five years. Also no tax is payable for holding any Profession for less than 120 days in the year.

What are the penalties under Profession Tax Act for non compliances?

  • Penalty for non-registration in case of employer – Rs.1,000/- In case of other persons Rs.500/-.
  • Penalty for non filing of Returns for an employer Rs.250/-.
  • Penalty for non-payment of tax by enrolled person and registered employer with interest at rate of 1.25% per month and Penalty not exceeding 50% of the tax amount due.



Very much usefull information. Thanks for Sharing.

Can you tell me which professional are exempted for PT and What PT they should pay in Karnataka


R Kumar


I want to registration under PT Karnataka 

I doing Business in Own House which  my Father Name Can i gievn Address Proof of establishment Electricity Bill