Karnataka PT Return Exemptions from 1 April 2026

Karnataka’s Commissioner of Commercial Taxes exempts ten specified classes of enrolled persons from furnishing professional-tax returns from 1 April 2026, subject to documentary support submitted through E-Prerana.

Eligibility and evidence

The notification covers senior citizens aged 60 or more; two limited-vehicle categories; specified disability and single-child sterilisation cases; eligible ex-servicemen; certain charitable hospitals; and specified educational or typing/shorthand institutions. Each category has its own definition and proof requirement in the notification.

The operative relief is from filing returns. The notification requires supporting documents through the online E-Prerana portal. Read the exact eligibility wording before making a claim, especially exclusions and institution-location conditions.

Employer action

1. Match the enrolment holder to an exact numbered class and keep a short eligibility assessment with the supporting document.
2. Set an annual evidence reminder for the vehicle categories. For other listed classes, retain the one-time submission acknowledgement.
3. Keep return-exemption evidence separate from the calculation establishing whether tax itself is payable. Resolve differences with the relevant tax account before changing the compliance workflow.

Frequently asked questions

Is every enrolled person covered by this notification?

A claim must fit a listed class and meet its documentary conditions. The source table should be checked in full.

Does a return exemption automatically establish tax exemption?

Do not use the return notification alone to determine the amount of tax due. Review the applicable charging provisions, exemptions and rate schedule separately.

What should a compliance file contain?

Record the class claimed, eligibility facts, prescribed evidence, submission date and portal acknowledgement. For annual evidence, record the relevant year.

Source and reference

Government source: Notification PT/CR./09/2025-26, 1 April 2026. Enabling Act: Karnataka Act 22 of 2026.

Related compliance references

• Karnataka Professional Tax Rates from April 2025
• Professional tax library