Professional Tax · Kerala · checked 5 October 2026
Nil up to ₹11,999 of half-yearly income, rising to ₹1,250 a half-year from ₹1,25,000.
In Kerala, profession tax is levied by the local body (grama panchayat, municipality or corporation) on each half-year’s income, under the Kerala Panchayat Raj Act, 1994 and the Kerala Municipality Act, 1994. Employers deduct it from salaries and pay it to the local body.
₹2,500maximum a year per employee
₹1,250a half-year in the top slab
Nilhalf-yearly income up to ₹11,999
Employerdeducts it and pays the local body every half-year
Kerala professional tax slabs
Tax is worked out on income for each half-year (April to September and October to March), and paid every half-year.
| Half-yearly income | Profession tax per half-year |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 to ₹17,999 | ₹320 |
| ₹18,000 to ₹29,999 | ₹450 |
| ₹30,000 to ₹44,999 | ₹600 |
| ₹45,000 to ₹99,999 | ₹750 |
| ₹1,00,000 to ₹1,24,999 | ₹1,000 |
| ₹1,25,000 or more | ₹1,250 |
Maximum per year: ₹2,500. The Constitution caps professional tax at ₹2,500 a year for any one person.
What employers need to know
Rule
The slabs are set on half-yearly income and charged twice a year. Two half-years in the top slab come to ₹2,500, the constitutional limit.
Rule
From 1 October 2024 the rates rose on the Sixth State Finance Commission’s recommendation. The ₹45,000 to ₹99,999 band, which used to have three rates (₹450, ₹600 and ₹750), now has one rate of ₹750.
Rule
The corporations and many municipalities take payment online on the Local Self Government Department’s profession tax portal: the employer uploads employee and salary details, and the portal works out the tax.
Effective
The current rates apply from 1 October 2024, the start of the second half-year of 2024-25 (G.O.(Rt) No. 1149/2024/LSGD, 27 June 2024).
Sources
- Government of Kerala, Local Self Government Department — G.O.(Rt) No. 1149/2024/LSGD, 27 June 2024
- LSGD Kerala — Profession Tax Online Payment System, FAQ
Checked against these sources on 5 October 2026. State governments revise these rates from time to time; confirm on the official site before filing.
Other states
Professional tax in other states, and related tools.
