As per Notification No. DPAL 08 SHASANA 2025, dated 15th April 2025, issued by the Parliamentary Affairs and Legislation Secretariat, the Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2025 (Karnataka Act No. 33 of 2025) has been enacted following the Governor’s assent on 10th April 2025.
Effective Date:
The revised provisions are applicable effective from 1st April 2025.
Key Amendment:
The change relates to Serial No. 1 in the Schedule of the Act, covering salaried employees. The revised professional tax structure is as follows:
- ₹200 per month for each month except February;
- ₹300 for the month of February.
This replaces the earlier flat deduction of ₹200 for all 12 months and is applicable to employees earning above the applicable income threshold.