Schedule, entry 1
Entry 1: Salary or Wage Earners
Entry 1 was substituted with effect from 1 April 2023 and its rate column was substituted again with effect from 1 April 2025.
| Salary or wage or both for a month | Month | Rate of tax |
|---|---|---|
| ₹25,000 and above | Every month except February | ₹200 per month |
| ₹25,000 and above | February | ₹300 |
Eleven months at ₹200 and February at ₹300 add up to ₹2,500 for a full year. The Schedule has no entry for salary or wage below ₹25,000 a month.
Schedule as substituted with effect from 1 April 2023
Entries 2 to 12: Other Classes of Persons
| Entry | Class of persons | Rate of tax |
|---|---|---|
| 2 | Persons registered or liable to be registered under the Karnataka Goods and Services Tax Act, 2017. | ₹2,500 per annum |
| 3 | Self-employed persons engaged in professions, trades, callings and employments, with a standing in profession for more than 2 years, including legal practitioners, consultants, agents, chartered accountants and actuaries, engineers, health care professionals, estate agents or brokers, beauty parlours, dry cleaners and interior decorators, journalists and advertisement agencies, persons providing entertainment using dish antenna or cable TV, computer institutes selling time, computer training, driving and technical training institutes, astrologers, astropalmists, numerologists, vaastu consultants and faith healers. | ₹2,500 per annum |
| 4 | Horse owners and trainers, jockeys, directors, actors and actresses (excluding junior artists), owners of oil pumps and service stations, gas stations, electric charging stations, owners of nursing homes, hospitals, diagnostic centres, clinical laboratories and X-ray clinics (other than those run by the Central Government, State Government and local bodies), owners of gymnasium and fitness centres. | ₹2,500 per annum |
| 5 | Educational institutions and tutorial colleges or institutes other than those run by the Central Government, State Government and local bodies. | ₹2,500 per annum |
| 6 | Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961, employing more than five employees. | ₹2,500 per annum |
| 7 | Licensed dealers of liquors, money lenders licensed under the Karnataka Money Lenders Act, 1961, and individuals or institutions conducting chit funds. | ₹2,500 per annum |
| 8 | Owners of transport vehicles (other than auto rickshaws) run on their own or through others under permits granted under the Motor Vehicles Act, 1988; goods transport agencies (GTA) and transport contractors including forwarding and clearing agents. | ₹2,500 per annum |
| 9 | Co-operative societies registered under the Karnataka Co-operative Societies Act, 1959 and engaged in any profession, trade or calling. | ₹2,500 per annum |
| 10 | Companies registered under the Companies Act, 2013 and engaged in any profession, trade or calling; banking companies as defined in the Banking Regulation Act, 1949. | ₹2,500 per annum |
| 11 | Persons other than those mentioned in the preceding entries who are engaged in any profession, trade, calling or employment and who are paying tax under the Income Tax Act, 1961. | ₹2,500 per annum |
| 12 | Persons other than those mentioned in the preceding entries who are engaged in any profession, trade, calling or employment with a minimum of two years of standing and who are not exempted by notification of the State Government. | ₹2,500 per annum |
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Explanations I to V
Explanations to the Schedule
- Explanation I: where a person is covered by more than one entry in the Schedule, tax is payable under any one of such entries.
- Explanation II: for determining liability in terms of Serial No. 4 (as printed in the Act), the higher number of workers or employees at any time during the year is reckoned as the basis.
- Explanation III: where any asset or business is held on lease by a lessee, the lessee is deemed to be the person liable under the Act.
- Explanation IV: no tax is levied on any partner of a firm engaged in any profession, trade or calling if the tax is paid by the firm.
- Explanation V: every additional place of a person enumerated in any item of the Schedule is deemed to be a separate person for the levy, except additional places of business used exclusively as godowns for storing goods.
- Section 3(2), first proviso (substituted with effect from 1 April 2018): no tax is payable by individuals who are senior citizens having attained the age of sixty years.
Practical
How to Use This Chart
- For payroll, deduct ₹200 for each month in which salary or wage is ₹25,000 and above, and ₹300 for February.
- A person covered by more than one entry pays under one entry only (Explanation I).
- Count every additional place of business as a separate person, other than a place used only as a godown (Explanation V).
Not shown on this page
- The text read is the PRS compilation of the Act with amending Acts appended up to Karnataka Act 22 of 2026 (published 27 March 2026). Amendments made after that are not included, and the compilation itself says some amending Acts may not be available in it.
- Exemption notifications of the State Government (for example under entry 12) are not shown.
- Enrolment and registration procedure, due dates, returns, interest and penalties are not covered.
- The Schedule as it stood before 1 April 2023 is not reproduced.
Official documents behind this page
- Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2023 (Karnataka Act 14 of 2023, gazette of 14 March 2023)Section 7: substitution of the whole Schedule and Explanations I to V, in force from 1 April 2023. Entries 1 to 12 read from it.
- Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2025 (Karnataka Act 33 of 2025, gazette of 15 April 2025)Section 2: in serial number 1 of the Schedule, column (3) substituted by ₹200 per month (except February) and ₹300 for February, in force from 1 April 2025.
- Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2018 (Karnataka Act 6 of 2018)Section 2: first proviso to section 3(2), no tax payable by senior citizens who have attained sixty years, in force from 1 April 2018.
- Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2026 (Karnataka Act 22 of 2026, gazette of 27 March 2026)Read to confirm it amends section 10 (returns) only and does not change the Schedule.
- Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), PRS compilationSection 3 (levy and charge) and the list of amending Acts appended: 5 of 2001 to 22 of 2026.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.