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Professional Tax in Kerala

Kerala levies professional tax under the Kerala Municipality Act, 1994 (professional tax levied by local bodies). Here's the full slab table, due dates, registration process, and exemptions.

Updated: 06 October 2026

Kerala Professional Tax Slab Rates

Income Range (half-yearly)Tax Amount
Up to ₹11,999 (half-yearly income)Nil
₹12,000 – ₹17,999₹320 / half-year
₹18,000 – ₹29,999₹450 / half-year
₹30,000 – ₹44,999₹600 / half-year
₹45,000 – ₹99,999₹750 / half-year
₹1,00,000 – ₹1,24,999₹1,000 / half-year
₹1,25,000 and above₹1,250 / half-year

* Annual maximum: ₹2,500. Rates are set by the Kerala government and revised periodically. Always verify against the official state notification before filing.

Applicability, Due Dates & Registration

Governing Act

Kerala Municipality Act, 1994 (professional tax levied by local bodies)

Due Date

Half-yearly, by 31 August (April–September) and 28 February (October–March)

Registration

Registration is with the local municipality, corporation or panchayat, since Kerala levies professional tax through local bodies rather than a single state department.

Exemptions

  • Individuals earning below ₹12,000 over the half-year period

Kerala revised its slabs from 1 October 2024 under Government notification No. 1149/2024/LSGD of 27 June 2024, the first revision in over thirty years. The lower bands rose sharply (₹120 to ₹320 at the bottom) and the three bands from ₹45,000 to ₹99,999 merged into a single ₹750 band, so tables showing nine bands starting at ₹120 are out of date. Kerala, like Tamil Nadu, assesses professional tax on six-month income and collects twice a year, and administers it through local bodies. Secondary sources frequently mislabel these half-yearly bands as monthly figures, which makes Kerala one of the easier states to get badly wrong in payroll configuration.

MM

Mannu Matta

Updated on: 06 October 2026

Frequently Asked Questions: Kerala Professional Tax

On half-yearly income, not monthly salary. The bands run from nil below ₹12,000 for the half-year up to ₹1,250 per half-year at ₹1,25,000 and above, giving a ₹2,500 annual maximum.
From 1 October 2024, under notification No. 1149/2024/LSGD. Half-yearly income of ₹12,000 to ₹17,999 now pays ₹320, ₹18,000 to ₹29,999 pays ₹450, ₹30,000 to ₹44,999 pays ₹600, ₹45,000 to ₹99,999 pays ₹750, ₹1,00,000 to ₹1,24,999 pays ₹1,000, and ₹1,25,000 and above pays ₹1,250.
Twice a year, covering April to September and October to March, paid to the local municipality, corporation or panchayat rather than a state department.
Local bodies under the Kerala Municipality Act, 1994. That means registration and payment are handled by the municipality the workplace falls under, not a single state-level office.

Professional Tax in Other States

KarnatakaMaharashtraTelanganaTamil NaduWest BengalGujaratDelhi (NCT)Uttar PradeshHaryanaAndhra PradeshAssamBiharJharkhandMadhya PradeshManipurOdishaPunjabTripura

Automate Kerala payroll compliance

Engage HRMS handles professional tax, PF, ESI, and TDS automatically based on each employee's work-location state, with no manual slab lookups, no missed filings.

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