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SCHEDULE

Sl. No. Class of persons Rate of tax
1 Salary or wage earners whose salary or wage or both, as the case may be, for a month is,-  
  (d) not less than Rs.10,000 but less than Rs.15,000 Rs.150 per month
  (e) Rs.15,000 and above Rs.200 per month
2 Legal practitioners including Solicitors and Notaries Public:-  
  (a) in the Bangalore Urban Agglomeration where standing in the profession is-  
  (i) less than 10 years Nil
  (ii) 10 years or more but less than 20 years Rs.1500 per annum
  (iii) 20 years or more Rs.2500 per annum
  (b) in any other area in the State is-  
  (i) less than 10 years Nil
  (ii) 10 years or more but less than 20 years Rs.1000 per annum
  (iii) 20 years or more Rs.1500 per annum
3 Technical and Professional Consultants other than those mentioned elsewhere in the Schedule but including plumbing and Tax consultants:-  
  (a) in the Bangalore Urban Agglomeration where standing in the profession is-  
  (i) less than 2 years Nil
  (ii) 2 years or more but less than 5 years Rs.1000 per annum
  (iii) 5 years or more but less than 10 years Rs.1500 per annum
  (iv) 10 years or more Rs.2500 per annum
  (b) in any other area in the State is-  
  (i) less than 2 years Nil
  (ii) 2 years or more but less than 10 years Rs.1000 per annum
  (iii) 10 years or more Rs.1500 per annum
4 i) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under the Insurance Act, 1938 (Central Act IV of 1938) whose annual income is not less than Rs.1,20,000 Rs.1500 per annum
  (ii) Pigmy Agents or UTI Agents whose annual income is not less than Rs. 1,20,000 Rs. 1000 per annum
   Explanation: For the purpose of this item income shall be deemed to be the commission or any other remuneration by whatever name called, earned by the person as such Chief Agent, Principal Agent, Special Agent, Insurance Agent, Survey or Loss Assessor or Pigmy Agents or UTI Agents.  
5 Chartered Accountants and Actuaries where the standing in the profession is,-  
  (i) Less than 2 years Nil
  (ii) Not less than 2 years but less than 5 years Rs.1000 per annum
  (iii) 5 years or more Rs.2500 per annum
6 Medical Practitioners, including Medical Consultants (other than practitioners of Ayurvedic, Homeopathic and Unani Systems of medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a para-medical nature:-  
  (a) in the Bangalore Urban Agglomeration where standing in the profession is-  
  (i) Less than 2 years Nil
  (ii) 2 years or more but less than 5 years Rs.1000 per annum
  (iii) 5 years or more Rs.2500 per annum
  (b) in any other area in the State-  
  (i) Less than 2 years Nil
  (ii) 2 years or more but less than 5 years Rs.1000 per annum
  (iii) 5 years or more but less than 10 years Rs.1500 per annum
  (iv) 10 years or more Rs.2500 per annum
7 Engineers, RCC Consultants, Architects and Management Consultants-  
  (a) in the Bangalore Urban Agglomeration where standing in the profession is-  
  (i) Less than 2 years Nil
  (ii) 2 years or more but less than 5 years Rs.1000 per annum
  (iii) 5 years or more Rs.2500 per annum
  (b) in any other area in the State-  
  (i) Less than 2 years Nil
  (ii) 2 years or more but less than 10 years Rs.1000 per annum
  (iii) 10 years or more Rs.1500 per annum
8 Members of Stock-Exchanges recognized under the Security Contracts (Regulation) Act, 1956 Rs.2500 per annum
9 Estate agents or brokers,  
  (i) in Bangalore Urban Agglomeration, Rs.2500 per annum
  (ii) in any other area in the State Rs.1500 per annum
     
  (a) Income tax payees  
10 (b) Other than (a) above Rs.1000 per annum
  Contractors executing works contract (as defined under the Karnataka Sales Tax Act, 1957 or the Karnataka Value Added Tax Act, 2003) where total consideration of all the contracts in a year is:-  
  (i) less than Rs.2 lakhs Nil
  (ii) more than Rs. 2 lakhs but less than Rs.10 lakhs Rs.1000 per annum
  (iii) more than Rs.10 lakhs but less than Rs.25 lakhs Rs.1500 per annum
  (iv) more than Rs.25 lakhs Rs.2500 per annum
11 (i) Race horse owners and trainers licensed by the turf clubs. Rs.2500 per annum
  (ii) Jockeys licensed by the turf clubs / race clubs-  
  (a) in case of Apprentice Jockeys Rs.1000 per annum
  (b) other than (a) above Rs.2500 per annum
  (iii) Bookmakers licensed by turf clubs Rs.2500 per annum
12 Self-employed persons in the motion picture industries as follows:  
     
  (a) Directors, Actors and Actresses (excluding Junior Artists), Playback Singers, recordists, editors  
  (i) Income tax payees Rs.2500 per annum
  (ii) other than (i) above Rs.1500 per annum
  (b) Cameramen and still photographers Rs.900 per annum
13 Dealers registered or liable to be registered under the Karnataka Sales Tax Act, 1957 or the Karnataka Value Added Tax Act, 2003 whose total turnover in any year is-  
  (a) Upto Rs.2 lakhs Nil
  (b) not less than Rs.2 lakhs but less than Rs.10 lakhs Rs.1000 per annum
  (c) not less than Rs.10 lakhs but less than Rs.25 lakhs Rs.1500 per annum
  (d) Rs.25 lakhs or more Rs.2500 per annum
14 Occupiers of factories as defined under the Factories Act, 1948 Rs.1000 per annum
15 Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act, 1961,-  
  (i) Where there are no employees Nil.
  (ii) Where not more than 5 employees are employed Rs.1000 per annum
  (iii) Where more than 5, but not more than 10 employees are employed Rs.1500 per annum
  (iv) Where more than 10 employees are employed Rs.2500 per annum
16 Owners of Oil Pumps and Service stations Rs.2500 per annum
17 (i) Licensed wholesale dealers of liquors other than toddy and arrack Rs.2500 per annum
  (ii) Licensed imported foreign liquor vendors other than those specified in (i) above. Rs.2500 per annum
18 (i) Owners of residential hotels or lodging houses having less than 20 rooms Rs.1500 per annum
  (ii) Owners of residential hotels or lodging houses having 20 rooms or more Rs.2500 per annum
19 (i) Owners of cinema theatres but excluding touring talkies. Rs.2500 per annum
  (ii) Owners of touring talkies Rs.1500 per annum
  (iii) Owners of video parlours Rs.1000 per annum
20 Owners of transport vehicles(other than auto rickshaws) run on their own or through others under permits granted under the Motor Vehicles Act, 1988.-  
  (a) owning only one vehicle Rs.1000 per annum
  (b) owning more than one vehicle Rs. 2500 per annum
21 Money lenders licensed under the Karnataka Money Lenders’ Act, 1961 Rs.2500 per annum
22 Individuals or institutions conducting chit funds Rs.2500 per annum
23 Cooperative Societies registered under the Karnataka Cooperative Societies Act and engaged in any profession, trade or calling.-  
  (i) State level societies Rs.2500 per annum
  (ii) Cooperative sugar factories, spinning mills and banks Rs.2500 per annum
  (iii) District level societies Rs.1500 per annum
  (iv) Below district level but not below taluk level societies Rs.1000 per annum
24 Banking companies as defined in the Banking Regulations Act, 1949 Rs.2500 per annum
  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).  
25 Companies registered under the Companies Act, 1956 and engaged in any profession, trade or calling. Rs.2500 per annum
26 Each partner of a firm engaged in any profession, trade or calling. Rs.1000 per annum
27 Agriculturists growing plantation crops as defined in the Karnataka Agricultural Income Tax Act, 1957 (Karnataka Act 22 of 1957)  
  (a) in extents of land exceeding 15 acres and less than 50 acres Rs.1500 per annum
  (b) in extents of land exceeding 50 acres Rs.2500 per annum
28 Photo laboratories, film processing laboratories and photo studios.-  
  (i) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/Town Rs.1500 per annum
  (ii) in any other area in the State Rs.500 per annum
29 (a) Nursing home and hospital other than those run by the State or Central Government. Rs.2500 per annum
     
  (b) Pathological testing laboratories and X-ray clinics.-  
  (i) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters / town Rs.2500 per annum
  (ii) in any other area in the State. Rs.1000 per annum
30 Beauty parlours, dry cleaners and interior decorators-  
  (i) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters / town Rs.1500 per annum
  (ii) in any other area in the State. Rs.1000 per annum
31 Film distributors Rs.2500 per annum
32 (a) Travel agents not falling under sub-item  
     
  (b) below.-  
  (i) in the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/Town Rs.1500 per annum
  (ii) in any other area in the State. Rs.1000 per annum
  (b) Air travel agents Rs.2500 per annum
33 Journalists Rs.1000 per annum
34 Advertising firms / agencies Rs.2500 per annum
35 Persons using photocopying machines for job works Rs.1000 per annum
36 Video cassette libraries Rs.1000 per annum
37 Educational Institutions and Tutorial Colleges or Institutes (other than those owned by the State or Central Government or Institutions teaching Kannada or English shorthand or typewriting). Rs.2500 per annum
38 Persons owning / running STD/ISD/FAX Booths other than those owned / run by Government or physically handicapped persons.-  
  (i) In the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/Town Rs.600 per annum
  (ii) In any other area in the State. Rs.300 per annum
39 Persons providing entertainment using Dish Antennae and Cable TV-  
  (i) In the Bangalore Urban Agglomeration or within the Municipal limits of District Headquarters/Town Rs.1500 per annum
  (ii) In any other area in the State. Rs.1000 per annum
40 Property Developers including Land Developers and Building / Flat Developers Rs.2500 per annum
41 Persons owning / running, Rs.2500 per annum
     
  (a) Computer Institutes selling time,  
  (b) Computer Training Institutes / Driving Institutes / Technical Training Institutes Rs.1500 per annum
42 Persons owning Marriage Halls / Kalyana Mantaps. Rs.2500 per annum
43 Owners of bars and restaurants within the limits of City Municipal Corporation. Rs.2500 per annum
44 Licence Holders of distilleries, bottling units and vending of arrack (other than sub lessees) Rs.2500 per annum
45 (a) Cinematograph film processors. Rs.2500 per annum
  (b) Owners of outdoor film shooting units Rs.2500 per annum
46 Persons licensed or approved as contractors by the Railways, State or Central Government, Corporations, Local Authorities or any other person or agency, namely, Contractors constructing roads, dams, canals, bridges, culverts including civil or masonry work, railways sleeper contractors, forest contractors and electrical contractors; where the total consideration of all the contract in a year is.-  
  (a) Upto Rs. 2 lakhs Nil
  (b) Rs.2 lakhs and above but less than Rs.10 lakhs Rs.1000 per annum
  (c) Rs. 10 lakhs and above but less than Rs.25 lakhs Rs.1500 per annum
  (d) Rs. 25 lakhs and above Rs.2500 per annum
47 Transport contractors including forwarding and clearing agents Rs.2500 per annum
48 Bankers who are financing the trade against hundies or other securities by way of short term advance on interest. Rs.1500 per annum
49 (a) Authorised Assistant recognized by Stock Exchange Rs.1000 per annum
  (b) Stock brokers, sub-brokers recognized by the Stock Exchange Board of India Rs.2500 per annum
50 Persons running weigh bridges Rs.1000 per annum
51 (a) Persons operating courier service Rs.2500 per annum
  (b) Agents of courier service.-  
  (i) in Bangalore Urban Agglomeration Rs.600 per annum
  (ii) in any other area in the State. Rs.300 per annum
52 Persons operating wireless services including pagers service. Rs.2500 per annum
53 (a) Persons operating mobile telephone service Rs.2500 per annum
  (b) Persons providing internet service running internet cafes, information kiosks. Rs.2500 per annum
  (c) Persons operating e-commerce business Rs.2500 per annum
54 Persons operating Air taxi and helicopter services Rs.2500 per annum
55 (a) Persons running clubs including recreation clubs Rs.2500 per annum
  (b) Persons operating gymnasium Rs.2500 per annum
56 Persons organizing events, pageants, fashion shows and the like. Rs.2500 per annum
57 Persons operating city-taxi services  
  (i) in the Bangalore Urban Agglomeration Rs.1500 per annum
  (ii) in any other area in the State Rs.1000 per annum
58 Persons providing bill boards Rs.1000 per annum
59 Designers and landscaping consultants, Vaastu, Fengshui and other similar consultants  
  (i) in the Bangalore Urban Agglomeration Rs.1500 per annum
  (ii) in any other area in the State Rs.1000 per annum
60 Persons engaged in placement services Rs.2500 per annum
61 Persons running IT call centres Rs.2500 per annum
62 Multi-system operators (TV signal providers) Rs.2500 per annum
63 Yoga and Reiki Training Centres  
  (i) in the Bangalore Urban Agglomeration Rs.1500 per annum
  (ii) in any other area in the State Rs.1000 per annum
64 Persons trading in REP licences and Exim scrips Rs.2500 per annum
65 Persons running security services Rs.2500 per annum
66 Private radio broadcasters and operators Rs.1500 per annum
67 Astrologers, Astropalmists, Numerologists and Faith healers  
  (i) in the Bangalore Urban Agglomeration Rs. 1500 per annum
  (ii) in any other area in the State Rs. 1000 per annum
68 Persons engaged in maintenance or running of vehicle including bicycle parking places or areas  
  (i) in the Bangalore Urban Agglomeration Rs.2,500 per annum
  (ii) in any other area in the State Rs.1,500 per annum
69 Persons owning or running places providing massage, sauna and other health and beautyimprovement services,  
  (i) in the Bangalore Urban Agglomeration Rs.2,500 per annum
  (ii) in any other area in the State Rs.1,500 per annum
70 Persons acting as brokers, commission agents and the like for purchase and sale of old or used motor vehicles,  
  (i) in the Bangalore Urban Agglomeration Rs.2,500 per annum
  (ii) in any other area in the State Rs.1,500 per annum
71 Persons acting as agents, consultants and the like for any company or firm engaged in any business,  
  (i) in the Bangalore Urban Agglomeration Rs.2,500 per annum
  (ii) in any other area in the State Rs.1,500 per annum
72 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 per annum
73 Persons other than those mentioned in any of the preceding entries who are engaged in professions, trades, callings or employments as the State Government from time to time by notification specify Rs.1,000 per annum

Explanation I. - Notwithstanding anything in this Schedule, where a person is covered by more than one entry in the Schedule the highest rate of tax specified under any of those entries shall be applicable in his case.

Explanation II.- For purposes of determining the liability and the rate of tax in terms of Serial Number 15 in this Schedule, the higher number of workers and / or employees and / or employees at any time during the year shall be reckoned as the basis.

Explanation III.- For the purposes of Serial No. 16 of this Schedule where the oil pump or service station 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 firm except when it is engaged in any profession, trade or calling specified in Serial Numbers 2(a)(iii), 3(a)(iv), 5(iii), 6(a)(iii), 6(b)(iv), 7(a)(iii), 8, 8(i), 10(iv), 11(i), 11(ii)(b), 11(iii), 13(d), 15(iv), 16, 17, 18(ii), 19(i), 20(b), 21, 22, 27(b), 29(a), 29(b)(i), 31, 32(b), 34, 37, 40, 41(a), 42, 43, 44, 45, 46(d), 47, 49(b), 51(a), 52, 53, 54, 55, 56, 60, 61, 62, 1[64, 66, 69(i), 70(i), 71(i), 72(i) and 73]1 of the Schedule.

Explanation V. - No tax shall be levied under this Act on any partner of a firm, which is engaged in any profession, trade or calling specified in Explanation IV above.

 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