Compliance
Professional Tax in Kerala 2026: Slab Rates, Due Dates & Registration
Professional Tax in Kerala is levied by local bodies (panchayats and municipalities) under the Kerala Municipality Act and is collected half-yearly, not monthly. It is capped at ₹2,500 a year (₹1,250 per half-year).
Slabs are assessed on half-yearly income; the figure your payslip shows monthly is the half-yearly amount spread over six months.
Professional Tax slabs (as of July 2026)
| Monthly salary | Professional Tax / month |
|---|---|
| Up to ₹11,999 (half-yearly) | Nil |
| ₹12,000 – ₹17,999 | ₹120 / half-year |
| ₹18,000 – ₹29,999 | ₹180 / half-year |
| ₹30,000 – ₹44,999 | ₹300 / half-year |
| ₹45,000 – ₹59,999 | ₹450 / half-year |
| ₹60,000 – ₹74,999 | ₹600 / half-year |
| ₹75,000 – ₹99,999 | ₹750 / half-year |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 / half-year |
| Above ₹1,25,000 | ₹1,250 / half-year |
- Half-yearly, collected by the local panchayat/municipality.
- Slabs are on half-yearly income; divide by six for the monthly equivalent.
- Registration is with the local body, not a state-wide portal.
Due dates
PT is paid twice a year, for the half-years ending September and March. Confirm dates with your local body.
Penalties
Late payment attracts interest/penalty as set by the local body. Confirm locally.
Source: Kerala Municipality Act / IndPayroll 2026 guide. Verify against the official portal before filing.
FAQ
Frequently asked questions
What is the professional tax in Kerala?
Professional tax in Kerala is a state levy on salaried employees and professionals, deducted monthly by the employer and remitted to the state. It is capped at ₹2,500 per person per year, as it is across India.
Is Kerala professional tax monthly or half-yearly?
Half-yearly. Kerala PT is assessed on half-yearly income and collected by the local body, capped at ₹1,250 per half-year (₹2,500/year).
Who deducts and pays professional tax?
The employer deducts professional tax from each employee's monthly salary and deposits it with the state, after registering for a PT Enrolment Certificate (EC) and Registration Certificate (RC). Self-employed professionals pay it directly.
Is professional tax the same in every state?
No. Professional tax is a state subject, so the slabs, amounts and due dates differ by state. The one common rule is the ₹2,500 annual ceiling set under Article 276 of the Constitution. Kredily computes the right state PT for every employee automatically.
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