Enrolled persons pay their annual profession tax (Rs 2,500 for most classes) for the year before 30 April; from FY 2026-27 paying the tax is treated as filing the annual return.
- Who files
- Persons enrolled under the Act before the start of the year: GST-registered persons, self-employed professionals with over two years' standing, companies, co-operative societies, private educational and medical institutions, employers of shops and establishments with more than five employees, transport operators and others in the Schedule. Persons enrolled during the year pay within one month of enrolment.
- Applies to
- Companies, LLPs, Partnership firms, Individuals and HUFs - Karnataka
- When
- Annually, by the 30th of the -11th month after the financial year
- Form
- PT e-payment on ptax.karnataka.gov.in (enrolment certificate)
- Law
- Section 10(1) and 10(2), Karnataka Tax on Professions, Trades, Callings and Employments Act 1976 (provisos added by Karnataka Act 22 of 2026); Schedule entries 2-10
Cost of a delay
Not fixed by law
- Plus interest 1.5% a month on the unpaid amount.
- Penalty equal to 10% of the tax due for non-payment (Section 12).
Legal basis of the penalty
Late payment by enrolled persons attracts the Section 10(6) rate of 1.5% per month (reduced from 2% by Karnataka Act 14 of 2023); penalty equal to 10% of tax due for non-payment (Section 12).
Notes and recent changes
Section 10(2) reads 'before the 30th April'; this rule uses 30 April. The due date falls inside the period (first month of the financial year). Karnataka Act 22 of 2026 (from 1 April 2026) deems the return filed once the year's tax is paid and lets the Commissioner exempt classes from returns. Similar removal-of-difficulties extensions were issued for 2020, 2021 (30 June), 2023 (31 May) and 2024 (31 May), which is why some payroll guides wrongly cite 31 May as the regular date.