Professional Tax in Kerala is governed by the Kerala Tax on Professions, Trades, Callings and Employments Act, 1991. Similar to Tamil Nadu, Kerala follows a half-yearly collection cycle. The tax is collected by the local bodies (Panchayats, Municipalities, or Corporations).
Official Kerala PT Slabs
| Salary Range (₹) | Tax Payable | Assessment Cycle |
|---|---|---|
|
0 to 11,999
(Monthly Basis) |
Nil (Exempt) | Exempt up to ₹11,999 per half-year. |
|
12,000 to 17,999
(Monthly Basis) |
₹120 / half-year | ₹120 per half-year. |
|
18,000 to 29,999
(Monthly Basis) |
₹180 / half-year | Standard Slab |
|
30,000 to 44,999
(Monthly Basis) |
₹300 / half-year | Standard Slab |
|
45,000 to 59,999
(Monthly Basis) |
₹450 / half-year | Standard Slab |
|
60,000 to 74,999
(Monthly Basis) |
₹600 / half-year | Standard Slab |
|
75,000 to 99,999
(Monthly Basis) |
₹750 / half-year | Standard Slab |
|
1,00,000 to 1,24,999
(Monthly Basis) |
₹1000 / half-year | Standard Slab |
|
Above 1,25,000
(Monthly Basis) |
₹1250 / half-year | Maximum slab of ₹1,250 per half-year. |
Compliance Deadline
Paid in two installments: 1st Half (April-Sept) due by August 31; 2nd Half (Oct-March) due by February 28/29.
Penal Provisions
Interest at 1% per month for delay + Penalty up to 50% for default as per Kerala Act.
Registration & Enrollment:
Application to the Secretary of the respective Urban Local Body (ULB) or Panchayat.
Visit Official Kerala Portal