Kerala Professional Tax Slab 2026-27

Kerala sets professional tax by income over a half-year (six months), not by monthly salary. The slabs in force today:

• Below ₹12,000 income in a half-year: Nil
• ₹12,000–₹17,999 income in a half-year: ₹320 per half-year
• ₹18,000–₹29,999 income in a half-year: ₹450 per half-year
• ₹30,000–₹44,999 income in a half-year: ₹600 per half-year
• ₹45,000–₹99,999 income in a half-year: ₹750 per half-year
• ₹1,00,000–₹1,24,999 income in a half-year: ₹1,000 per half-year
• ₹1,25,000 and above income in a half-year: ₹1,250 per half-year

Levied by local bodies twice a year on six months' income: due by 31 August for April–September and by 28 February for October–March.

1. Register for professional tax in Kerala before deducting it from employees there.
2. Deduct the amount for each employee's slab from their salary.
3. Deposit what you deducted with Kerala by the state's due date, and file any return the state asks for.
4. Show the amount deducted on the employee's payslip and Form 16.

Professional tax is capped at ₹2,500 per person per year across India. In Kerala the most one employee pays is ₹2,500.

Kerala Local Self-Government Department G.O. No. 1149/2024/LSGD of 27 June 2024 (in force from 1 October 2024), as reported by payroll references. Last checked on 18 October 2026. Professional tax is set by each state and can change without notice, so confirm the current schedule with the state tax department before you rely on it for a filing.