Professional tax · FY 2026-27
Professional tax in Kerala
The slabs for salaried employees in Kerala, when the employer pays, and a calculator. For companies in Kochi and Thiruvananthapuram and across the state.
Slabs
Based on six months' gross salary, deducted twice a year.
| Gross salary for the half-year | Professional tax |
|---|---|
| Below ₹12,000 | Nil |
| ₹12,000 to ₹17,999 | ₹320 each half-year |
| ₹18,000 to ₹29,999 | ₹450 each half-year |
| ₹30,000 to ₹44,999 | ₹600 each half-year |
| ₹45,000 to ₹99,999 | ₹750 each half-year |
| ₹1,00,000 to ₹1,24,999 | ₹1,000 each half-year |
| ₹1,25,000 and above | ₹1,250 each half-year |
Revised from 1 October 2024 (G.O. 1149/2024/LSGD). Each local body collects it, and some ask for payment by the end of August and February: check with yours.
When the employer pays: Twice a year: by 30 September (April to September) and 31 March (October to March).
Calculator
Professional tax in Kerala
₹2,500 a year
Deducted in two parts, in September and March (₹1,250 each).
Let payroll work it out every month
Vijaya Rise deducts professional tax for each employee by their state, along with PF, ESI and TDS, and reminds you before every due date. Free for up to 10 employees.
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Common questions
Who has to pay professional tax in Kerala?
Salaried employees working in Kerala whose salary is above the nil slab. The employer deducts it from salary and pays it to the state.
What is the maximum professional tax in Kerala?
The Constitution caps professional tax at ₹2,500 a year per person, so no state can charge more than that.
When does the employer pay professional tax in Kerala?
Twice a year: by 30 September (April to September) and 31 March (October to March).
Is professional tax deductible from income tax?
Yes, in the old tax regime the professional tax paid is deducted from salary income. The new tax regime does not allow it.
Does the employer need to register?
Yes. Employers with staff in Kerala register with the state for professional tax (and in many states the business itself pays an annual amount). Register before the first salary that attracts PT.
Rates as used in Vijaya Rise payroll, re-checked against state notifications on 25 October 2026. States revise these from time to time: confirm with your CA or the state commercial tax department before filing.