Schedule

6[ 5[ 4[ 3[ 2[Rates of tax on professions, trades, callings and employments Sl. No. Class of Persons Rate of tax (1) (2) (3) Salary or wage earners whose salary or wage or both, as the case may be, for a month is Rs. 25,000-00 and above 3[(i) Rs.200-00 per month (except for the month of February); (ii) Rs.300-00 for the month of February] Persons registered or liable to be registered under the Karnataka Goods and Services Tax Act, 2017 Rs. 2,500-00 per annum 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, providing entertainment using Dish Antenna Cable TV, Computer Institutes selling time, Computer Training Institutes / Driving Institutes / Technical Training Institutes, Astrologers, Astropalmists, Numerologists, Vaastu consultants and Faith healers. Rs. 2,500-00 per annum Horse owners and the 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. Rs. 2,500-00 per annum Educational Institutions and Tutorial Colleges or Institutes other than those run by the Central Government, State Government and local bodies. Rs. 2,500-00 per annum Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961, employing more than five employees. Rs. 2,500-00 per annum Licensed dealers of liquors, Money lenders licensed under the Karnataka Money Lenders’ Act, 1961,Individuals or institutions conducting chit funds Rs. 2,500-00 per annum Owners of transport vehicles(other than auto rickshaws) run on their own or through others under permits granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988); Goods transport agencies (GTA) and Transport contractors including forwarding and clearing agents. Explanation- For the purposes of this entry Goods Transport Agency or GTA means any person who provides service in Rs. 2,500-00 per annum relation to transport of goods by road and issues consignment note, by whatever name called. Co-operative Societies registered under the Karnataka Co- operative Societies Act,1959 (Karnataka Act 11 of 1959) and engaged in any profession, trade or calling. Rs. 2,500-00 per annum Companies registered under the Companies Act, 2013 (Central Act 18 of 2013) and engaged in any profession, trade or calling; Banking companies as defined in the Banking Regulations Act, 1949 (Central Act 10 of 1949) Explanation.- For the purpose of this entry, ‘banking companies’ shall include any bank whose operations are governed by the provisions of the Banking Regulation Act,1949 (Central Act 10 of 1949) Rs. 2,500-00 per annum Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and who are paying tax under the Income Tax Act, 1961 (Central Act 43 of 1961) Rs. 2,500-00 per annum Persons other than those mentioned in any of 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 issued by the State Government from time to time. Rs. 2,500-00 per annum Explanation I.– Notwithstanding anything in this Schedule, 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 the purposes of determining the liability of tax, in terms of Serial No. 4 in this Schedule, the higher number of workers and / or employees at any time during the year shall be reckoned as the basis. Explanation III.– For the purposes of this Schedule where any asset or business is held on lease by a lessee, such lessee shall be deemed to be the person liable under the Act. Explanation IV.– No tax shall be levied under this Act on any partner of a firm which is engaged in any profession, trade or calling if the tax is paid by such firm. Explanation V.– Notwithstanding anything contained in the Schedule, every additional place of a person enumerated in any item of the Schedule shall be deemed to be a separate person for the purpose of levy of Profession tax specified in the Schedule and nothing in this explanation shall be applicable in case of additional places of business which are exclusively used as godown for storing goods.] ] ] ] ] ] Explanation VI.- Notwithstanding anything contained in the Schedule, every branch of any self-employed assessee enumerated in any item of the Schedule shall be deemed to be a separate assessee for the purpose of levy of profession tax specified in the Schedule.] KARNATAKA ACT NO 27 OF 2013 (First Published in the Karnataka Gazette Extra-ordinary on the Eighth day of March, 2013) THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2013 (Received the assent of the Governor on the fifth day of March, 2013) An Act further to amend certain taxation laws in force in the State of Karnataka. Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the Sixty Fourth Year of the Republic of India, as follows.- 1. Short title and commencement.- (1) This Act may be called the Karnataka Taxation Laws (Amendment) Act, 2013. (2) It shall come into force with effect from the First day of April, 2013. (Section 16(1) Proviso is incorporated in the Principal Act) 2. Amendment of Karnataka Act 35 of 1976.- In the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in section 16, in sub-section (1), the proviso shall be omitted. 3. Amendment of Karnataka Act 27 of 1979.- In the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979),- (1) in section 3, in sub-section (7), for the words “two lakh rupees”, the words “five lakh rupees” shall be substituted; (2) in section 4, in sub-section (1), in clause (b), for the words “two lakhs rupees”, the words “five lakh rupees” shall be substituted. KARNATAKA ACT NO 53 OF 2013 (First Published in the Karnataka Gazette Extra-ordinary on the Thirty First day of July, 2013) THE KARNATAKA TAXATION LAWS (SECOND AMENDMENT) ACT, 2013 (Received the assent of the Governor on the Thirty First day of July, 2013) An Act further to amend certain taxation laws in force in the State of Karnataka. Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the Sixty Fourth year of the Republic of India, as follows.- 1. Short title and commencement.- (1) This Act may be called the Karnataka Taxation Laws (Second Amendment) Act, 2013. 2. It shall come into force with effect from the First day of August, 2013. 2. Amendment of Karnataka Act 25 of 1957.- In the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957), in section 4, after sub-section (12), the following shall be inserted, namely:- “(13) Notwithstanding any clarification or any ruling given by the ‘Authority for Clarification and Advance Rulings’ under sub-section (7) pertaining to any particular goods, the rate of tax payable in respect of such goods by the applicant shall be at such rate as may be clarified by the Commissioner under sub-section (2) of section 3-A, from the date of its publication in the official Gazette.” 3. Amendment of Karnataka Act 30 of 1958.- In the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958), in section 4-AA, in the table, (i) in the entries relating to serial number (a), in column (3), for the words “one rupee and fifty paise”, the words “three rupees” shall be substituted; (ii) in the entries relating to serial number (b), in column (3), for the words “one rupee”, the words “two rupees” shall be substituted. 4. Amendment of Karnataka Act 35 of 1976.- In the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in the schedule, in the entries relating to serial number 4, in column (2), for the letters and figures “Rs. 36,000”, occurring in two places, the letters and figures “Rs. 1,20,000” shall respectively be substituted. 5. Amendment of Karnataka Act 27 of 1979.- In the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), in section 12-C, after sub-section (2), the following shall be inserted, namely:- “(3) Notwithstanding any clarification or any ruling given by the ‘Authority for Clarification and Advance Rulings’ under sub-section (1) pertaining to any particular goods, the rate of tax payable in respect of such goods by the applicant shall be at such rate as may be clarified by the Commissioner under sub-section (7) of section 12, from the date of its publication in the official Gazette.” By Order and in the name of the Governor of Karnataka, K.S. MUDAGAL Secretary to Government (i/c) Department of Parliamentary Affairs and Legislation KARNATAKA ACT NO. 14 OF 2015 (First Published in the Karnataka Gazette Extra-ordinary on the Thirty First day of March, 2015) THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2015 (Received the assent of the Governor on the thirty first day of March, 2015) An Act further to amend certain taxation laws in force in the State of Karnataka. Whereas it is expedient further to amend certain taxation laws for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the Sixty sixth year of the Republic of India, as follows.- 1. Short title and commencement.-(1) This Act may be called the Karnataka Taxation Laws (Amendment) Act, 2015. (2) It shall come into force with effect from First day of April, 2015. Section 3 and Schedule are Incorporated in the Principal Act **** KARNATAKA ACT NO. 5 OF 2016 (First Published in the Karnataka Gazette Extra-ordinary on the thirty first day of March, 2016) THE KARNATAKA TAXATION LAWS (AMENDMENT) ACT, 2016 (Received the assent of the Governor on the thirty first day of March, 2016) An Act further to amend certain taxation laws in force in the State of Karnataka. Whereas, it is expedient further to amend certain taxation laws for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the Sixty seventh year of the Republic of India, as follows.- 1. Short title and commencement. – (1) This Act may be called the Karnataka Taxation Laws (Amendment) Act, 2016. (2) It shall come into force with effect from First day of April 2016. 4. Amendment of Karnataka Act 35 of 1976.- In the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976(Karnataka Act 35 of 1976) in sub-section (3) of section 5 for the words “within thirty days of the receipt of the application” the words “within three days of the receipt of the application” shall be substituted. 1. Substituted by Act 07 of 2003 w.e.f. 01.04.2003. 2. Substituted and Omitted by Act 05 of 2006 w.e.f. 01.04.2006 3. Omitted by Act 07 of 2009 w.e.f. 01.04.2009 4. Substituted by Act 53 of 2013 w.e.f. 01.08.2013 5. Omitted by Act 14 of 2015 w.e.f. 01.04.2015 6. Substituted and Omitted by Act 06 of 2006 w.e.f. 01.04.2018 7. Substituted by Act 14 of 2023 w.e.f. 01.04.2023 8. Substituted by Act 33 of 2025 w.e.f. 01.04.2025. KARNATAKA ACT NO. 06 OF 2018 (First Published in the Karnataka Gazette Extra-ordinary on the 6 th Day of March 2018) THE KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 2018 (Received the assent of the Governor on the 5 th day of March 2018) An Act further to amend the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976. Whereas it is expedient to amend the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) for the purposes hereinafter appearing; Be it enacted by the Karnataka State Legislature in the sixty-ninth year of the Republic of India, as follows.- 1. Short title and commencement.- (1) This Act may be called the Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2018. (2) It shall come into force from the first day of April, 2018. Section 3 and Schedule are Incorporated in the Principal Act KARNATAKA ACT NO. 14 OF 2023 (First Published in the Karnataka Gazette Extra-ordinary on the 14 th day of March 2023) THE KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 2023 (Received the assent of the Governor on the 13 th day of March 2023) An Act further to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976. Whereas, it is expedient to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), for the purposes hereinafter appearing; Be it enacted by Karnataka State Legislature in the Seventy-fourth year of the Republic of India as follows.- 1. Short title and commencement.- (1) This Act may be called the Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2023. (2) Save as otherwise provided, the provisions of this Act shall come into force with effect from the 1 st day of April, 2023. 2. Amendment of section 2.-In the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) (hereinafter referred to as the Principal Act), in section 2,- (i) after clause (a), the following clauses shall be inserted, namely:- “(aa) “agent” means a person who acts on behalf of another person in the course or furtherance of business; (ab) “assessment” for the purposes of this Act, means determination of tax liability under this Act and includes self- assessment, reassessment and best judgment assessment;”; and (ii) in clause (h), in the explanation after the words “Every branch of a”, the words and punctuation mark “proprietary concern,”, shall be inserted. 3. Amendment of section 9.- In section 9 of the Principal Act, in sub-section (2), for the words “not exceeding one and half times”, the words “equal to one hundred per cent of” shall be substituted. 4. Amendment of section 10.-In section 10 of the Principal Act, in sub-section (6), for the figure and symbol “2%”, the words “one and a half per cent”, shall be substituted. 5. Amendment of section 11.-In section 11 of the Principal Act, in sub-section (2), for the words “one and a quarter per cent”, the words “one and a half per cent”, shall be substituted. 6. Amendment of section 12.-In section 12 of the Principal Act,- (i) the words and punctuation mark “, without reasonable cause,”, shall be omitted; and (ii) for the words “not exceeding fifty percent”, the words “equal to ten percent”, shall be substituted. 7. Substitution of Schedule.- For Schedule of the Principal Act and the Explanations I to V thereunder, the following Schedule and Explanations shall be substituted, namely:- “SCHEDULE [See section 3(2)] Rates of tax on professions, trades, callings and employments Sl. No. Class of Persons Rate of tax (1) (2) (3) Salary or wage earners whose salary or wage or both, as the case may be, for a month is Rs. 25,000-00 and above Rs. 200-00 per month Persons registered or liable to be registered under the Karnataka Goods and Services Tax Act, 2017 Rs. 2,500-00 per annum 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, providing entertainment using Dish Antenna Cable TV, Computer Institutes selling time, Computer Training Institutes / Driving Institutes / Technical Training Institutes, Astrologers, Astropalmists, Numerologists, Vaastu consultants and Faith healers. Rs. 2,500-00 per annum Horse owners and the 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. Rs. 2,500-00 per annum Educational Institutions and Tutorial Colleges or Institutes other than those run by the Central Government, State Government and local bodies. Rs. 2,500-00 per annum Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961, employing more than five employees. Rs. 2,500-00 per annum Licensed dealers of liquors, Money lenders licensed under the Karnataka Money Lenders’ Act, 1961,Individuals or institutions conducting chit funds Rs. 2,500-00 per annum Owners of transport vehicles(other than auto rickshaws) run on their own or through others under permits granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988); Goods transport agencies (GTA) and Transport contractors including forwarding and clearing agents. Explanation- For the purposes of this entry Goods Transport Agency or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Rs. 2,500-00 per annum Co-operative Societies registered under the Karnataka Co- operative Societies Act,1959 (Karnataka Act 11 of 1959) and engaged in any profession, trade or calling. Rs. 2,500-00 per annum Companies registered under the Companies Act, 2013 (Central Act 18 of 2013) and engaged in any profession, trade or calling; Banking companies as defined in the Banking Regulations Act, 1949 (Central Act 10 of 1949) Explanation.- For the purpose of this entry, ‘banking companies’ shall include any bank whose operations are governed by the provisions of the Banking Regulation Act,1949 (Central Act 10 of 1949) Rs. 2,500-00 per annum Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and who are paying tax under the Income Tax Act, 1961 (Central Act 43 of 1961) Rs. 2,500-00 per annum Persons other than those mentioned in any of 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 issued by the State Government from time to time. Rs. 2,500-00 per annum Explanation I.– Notwithstanding anything in this Schedule, 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 the purposes of determining the liability of tax, in terms of Serial No. 4 in this Schedule, the higher number of workers and / or employees at any time during the year shall be reckoned as the basis. Explanation III.– For the purposes of this Schedule where any asset or business is held on lease by a lessee, such lessee shall be deemed to be the person liable under the Act. Explanation IV.– No tax shall be levied under this Act on any partner of a firm which is engaged in any profession, trade or calling if the tax is paid by such firm. Explanation V.– Notwithstanding anything contained in the Schedule, every additional place of a person enumerated in any item of the Schedule shall be deemed to be a separate person for the purpose of levy of Profession tax specified in the Schedule and nothing in this explanation shall be applicable in case of additional places of business which are exclusively used as godown for storing goods.” By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation KARNATAKA ACT NO. 33 OF 2025 (First Published in the Karnataka Gazette Extra-ordinary on the 15 th day of April, 2025) THE KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 2025 (Received the assent of the Governor on the 10 th day of April, 2025) An Act further to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976. Whereas it is expedient to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), for the purpose hereinafter appearing; Be it enacted by Karnataka State Legislature in the Seventy-sixth year of the Republic of India as follows.- 1. Short title and commencement.- (1) This Act may be called the Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2025. (2) It shall come into force with effect from the first day of April, 2025. 2. Amendment of Schedule.- In the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in the schedule, in serial number 1, for the entries relating to the column number (3),the following shall be substituted, namely:- “(i) Rs.200-00 per month (except for the month of February); (ii) Rs.300-00 for the month of February”. By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation KARNATAKA ACT NO. 22 OF 2026 (First Published in the Karnataka Gazette Extra-ordinary on the 27 th day of March 2026) KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 2026 (Received the assent of the Governor on the 27 th day of March 2026) An Act further to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976. Whereas, it is expedient further to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), for the purposes hereinafter appearing; Be it enacted by Karnataka State Legislature in the Seventy seventh year of the Republic of India as follows.- 8. Short title and commencement.- (1) This Act may be called the Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2026. (2) It shall come into force with effect from the first day of April, 2026. 9. Amendment of section 10.- In the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), in section 10, in sub-section (1), after the second proviso the following provisos shall be inserted, namely:- “Provided also that, every enrolled person who has paid the tax payable by him under this Act for a year shall be deemed to have furnished the return for that year. Provided also that, the commissioner may, by notification, exempt any class of enrolled persons from furnishing the return, subject to such conditions and safeguards as may be specified in such notification.” By Order and in the name of the Governor of Karnataka, G. SRIDHAR Secretary to Government Department of Parliamentary Affairs and Legislation