Karnataka Tax on Profession, Trades, Callings, and Employments (Amendment) Act, 2025, amends the Karnataka Tax on Profession, Trades, Callings, and Employments Act, 1976. The amendment, effective from April 1, 2025, revises the tax schedule for professional tax. Under the updated provisions, individuals liable for professional tax will pay ₹200 per month, except for February, when the amount will be ₹300. The Act aims to streamline tax collection and ensure compliance. The amendment received the Governor’s assent on April 10, 2025, and was published in the Karnataka Gazette on April 15, 2025.
KARNATAKA ACT NO. 33 OF 2025
(First Published in the Karnataka Gazette Extra-ordinary on the 15th day of April, 2025)
THE KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) ACT, 2025
(Received the assent of the Governor on the 10th 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
