Professional Tax in Kerala
Current PT slabs, a calculator, due dates and registration rules for employers in Kerala.
Last reviewed: September 2026 · Kerala Panchayat Raj / Kerala Municipality Act (levied by local bodies)
Monthly deduction
₹208.33
average per month
Tax per half-year
₹1,250
Half-yearly income: ₹2,40,000
Annual PT
₹2,500
Max ₹2,500 under Art. 276
- Slabs apply to half-yearly income and may vary by local body.
For estimation only. This calculator applies the rules as we understand them on September 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
Kerala PT slabs
| Half-yearly income | Professional tax |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 – ₹17,999 | ₹120 |
| ₹18,000 – ₹29,999 | ₹180 |
| ₹30,000 – ₹44,999 | ₹300 |
| ₹45,000 – ₹59,999 | ₹450 |
| ₹60,000 – ₹74,999 | ₹600 |
| ₹75,000 – ₹99,999 | ₹750 |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 |
| Above ₹1,24,999 | ₹1,250 |
- Slabs apply to half-yearly income and may vary by local body.
Due dates
Half-yearly, payable to the panchayat or municipality.
Registration
Register with the local self-government institution where the establishment is located.
Penalty for non-payment
Penalty as prescribed by the local body.
Frequently asked questions
What is the professional tax slab in Kerala?
Kerala charges PT on half-yearly income. The highest slab is ₹1,250 per half-year for income above ₹1,24,999.
When is professional tax due in Kerala?
Half-yearly, payable to the panchayat or municipality.
How do employers register for PT in Kerala?
Register with the local self-government institution where the establishment is located.
What is the penalty for late PT payment in Kerala?
Penalty as prescribed by the local body.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps professional tax at ₹2,500 per person per year.