Professional Tax Slab in Kerala (2026)
What is Professional Tax?
Unlike income tax, professional tax is usually a set amount that is deducted only if a person earns more than a specific monthly income. For example, in the state of Kerala, any person earning between ₹21,001 to ₹30,000 is eligible to pay a monthly professional tax of ₹135. Each state has their own professional tax slabs. Moreover, a state may choose to change their professional tax slabs as per Article 276 of the Constitution of India.
While professional tax rates vary from state to state, Article 276 of the Constitution of India clearly stipulates that a State Government cannot impose a professional tax that is higher than ₹2,500 per month.
Who Collects Professional Tax?
In states where professional tax is applicable, the Commercial Tax Department of the state is responsible for collecting the amount. Your employer will deduct the professional tax amount from your salary and then submit it to the Commercial Tax Department. It is then the tax department’s duty to forward the collected amount to the state government.
Professional Tax applies to:
- Salaried employees working in establishments registered under the applicable local authority.
- Employers who are responsible for deducting and remitting the tax.
- Self-employed professionals, traders, and business owners, where applicable under the local authority's regulations.
Who Needs to Pay Professional Tax?
Both salaried and self-employed people need to pay professional tax. While salaried individuals pay professional tax via TDS, self-employed workers will need to submit the tax themselves.
People who need to pay professional tax include:
- Any salaried person. Generally, salaried individuals need not pay professional tax directly. Their employer will directly deduct the professional tax amount from their monthly salary.
- Any self-employed professional who earns more than the stipulated income limited (as per State’s professional tax slab).
- Any company/business/private firm.
- Income earned by Hindu Undivided Families is also eligible for professional tax.
If you are self-employed, you can pay your professional tax to the Commercial Tax Department by following the steps given below:
- Go to the official state government website that deals with professional tax registration. This website will differ from state to state. Just look for “[state name] professional tax registration” on a search engine, where [state name] will be the name of the state you currently work in.
- Fill the application form relevant to professional tax registration.
- You will also need to share your PAN Card (or company PAN in case of private firms), your address proof, and bank account details.
Professional Tax Slab in Kerala (2026)
Professional Tax in Kerala is levied by Local Self Government Institutions (LSGIs), including Municipal Corporations, Municipalities, and Gram Panchayats, under the Kerala Municipality Act and the Kerala Panchayat Raj Act. The Government of Kerala revised the Professional Tax rates with effect from 1 October 2024, and these rates continue to apply in 2026.
Kerala Professional Tax Slab (2026)
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 – ₹17,999 | ₹120 |
| ₹18,000 – ₹29,999 | ₹180 |
| ₹30,000 – ₹44,999 | ₹300 |
| ₹45,000 – ₹59,999 | ₹450 |
| ₹60,000 – ₹74,999 | ₹600 |
| ₹75,000 – ₹99,999 | ₹750 |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 |
| ₹1,25,000 and above | ₹1,250 |
Maximum Professional Tax: ₹2,500 per financial year.
Assessment Periods
Professional Tax in Kerala is assessed and paid on a half-yearly basis:
- First Half-Year: April to September
- Second Half-Year: October to March
The applicable due dates are prescribed by the respective Local Self Government Institution.
Employer Responsibilities
Employers in Kerala are required to:
- Register with the respective Municipal Corporation, Municipality, or Gram Panchayat.
- Deduct Professional Tax from eligible employees.
- Deposit the tax within the prescribed due dates.
- File the required Professional Tax returns.
- Maintain payroll and statutory compliance records.
Example Calculation
| Half-Yearly Gross Salary | PT Payable |
|---|---|
| ₹10,000 | Nil |
| ₹15,000 | ₹120 |
| ₹25,000 | ₹180 |
| ₹40,000 | ₹300 |
| ₹55,000 | ₹450 |
| ₹70,000 | ₹600 |
| ₹90,000 | ₹750 |
| ₹1,10,000 | ₹1,000 |
| ₹1,50,000 | ₹1,250 |
Professional Tax Slab in Thiruvananthapuram (2026)
Thiruvananthapuram, the capital city of Kerala, follows the Professional Tax provisions applicable under the Kerala Municipality Act, 1994 and the rules prescribed by the Government of Kerala. Professional Tax is collected by the Thiruvananthapuram Municipal Corporation and is assessed on a half-yearly basis. The revised slabs effective from 1 October 2024 continue to apply in 2026.
Thiruvananthapuram Professional Tax Slab (2026)
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 – ₹17,999 | ₹120 |
| ₹18,000 – ₹29,999 | ₹180 |
| ₹30,000 – ₹44,999 | ₹300 |
| ₹45,000 – ₹59,999 | ₹450 |
| ₹60,000 – ₹74,999 | ₹600 |
| ₹75,000 – ₹99,999 | ₹750 |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 |
| ₹1,25,000 and above | ₹1,250 |
Maximum Professional Tax: ₹2,500 per financial year (₹1,250 per half-year).
Example Calculation
| Half-Yearly Gross Salary | PT Payable |
|---|---|
| ₹10,000 | Nil |
| ₹15,000 | ₹120 |
| ₹25,000 | ₹180 |
| ₹40,000 | ₹300 |
| ₹55,000 | ₹450 |
| ₹70,000 | ₹600 |
| ₹90,000 | ₹750 |
| ₹1,10,000 | ₹1,000 |
| ₹1,50,000 | ₹1,250 |
Professional Tax Slab in Kochi (2026)
Kochi (Cochin) follows the Professional Tax provisions under the Kerala Municipality Act, 1994. Professional Tax is administered by the Kochi Municipal Corporation and is assessed on a half-yearly basis. Following the Government of Kerala's revision effective 1 October 2024, the revised slabs continue to apply in 2026.
Kochi Professional Tax Slab (2026)
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 – ₹17,999 | ₹120 |
| ₹18,000 – ₹29,999 | ₹180 |
| ₹30,000 – ₹44,999 | ₹300 |
| ₹45,000 – ₹59,999 | ₹450 |
| ₹60,000 – ₹74,999 | ₹600 |
| ₹75,000 – ₹99,999 | ₹750 |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 |
| ₹1,25,000 and above | ₹1,250 |
Maximum Professional Tax: ₹2,500 per financial year (₹1,250 per half-year).
Assessment Periods
Professional Tax in Kochi is payable twice a year:
- First Half-Year: April to September
- Second Half-Year: October to March
Employers are required to deduct and remit Professional Tax within the due dates prescribed by the Kochi Municipal Corporation and the Local Self Government Department.
Employer Responsibilities
Employers in Kochi must:
- Register with the Kochi Municipal Corporation.
- Deduct Professional Tax from eligible employees.
- Deposit the deducted tax within the prescribed due dates.
- File Professional Tax returns, where applicable.
- Maintain payroll and statutory compliance records.
Example Calculation
| Half-Yearly Gross Salary | PT Payable |
|---|---|
| ₹10,000 | Nil |
| ₹15,000 | ₹120 |
| ₹25,000 | ₹180 |
| ₹40,000 | ₹300 |
| ₹55,000 | ₹450 |
| ₹70,000 | ₹600 |
| ₹90,000 | ₹750 |
| ₹1,10,000 | ₹1,000 |
| ₹1,50,000 | ₹1,250 |
Professional Tax Slab in Kozhikode (2026)
Kozhikode (Calicut) follows the Professional Tax provisions under the Kerala Municipality Act, 1994. Professional Tax is administered by the Kozhikode Municipal Corporation and is levied on employees, professionals, traders, and businesses based on their half-yearly gross income. The revised Professional Tax slabs effective from 1 October 2024 continue to apply in 2026.
Kozhikode Professional Tax Slab (2026)
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 – ₹17,999 | ₹120 |
| ₹18,000 – ₹29,999 | ₹180 |
| ₹30,000 – ₹44,999 | ₹300 |
| ₹45,000 – ₹59,999 | ₹450 |
| ₹60,000 – ₹74,999 | ₹600 |
| ₹75,000 – ₹99,999 | ₹750 |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 |
| ₹1,25,000 and above | ₹1,250 |
Maximum Professional Tax: ₹2,500 per financial year (₹1,250 per half-year).
Assessment Periods
Professional Tax in Kozhikode is assessed on a half-yearly basis:
- First Half-Year: April to September
- Second Half-Year: October to March
Employers are required to deduct Professional Tax from eligible employees and remit it to the Kozhikode Municipal Corporation within the prescribed due dates.
Employer Responsibilities
Employers operating in Kozhikode must:
- Register with the Kozhikode Municipal Corporation.
- Deduct Professional Tax from eligible employees.
- Deposit the tax within the prescribed due dates.
- File Professional Tax returns, where applicable.
- Maintain payroll records and statutory compliance documents.
Example Calculation
| Half-Yearly Gross Salary | PT Payable |
|---|---|
| ₹10,000 | Nil |
| ₹15,000 | ₹120 |
| ₹25,000 | ₹180 |
| ₹40,000 | ₹300 |
| ₹55,000 | ₹450 |
| ₹70,000 | ₹600 |
| ₹90,000 | ₹750 |
| ₹1,10,000 | ₹1,000 |
| ₹1,50,000 | ₹1,250 |
Professional Tax Slab in Thrissur (2026)
Thrissur follows the Professional Tax provisions under the Kerala Municipality Act, 1994. Professional Tax is administered by the Thrissur Municipal Corporation and is assessed on a half-yearly basis. The revised Kerala Professional Tax rates effective from 1 October 2024 continue to apply in 2026.
Thrissur Professional Tax Slab (2026)
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 – ₹17,999 | ₹120 |
| ₹18,000 – ₹29,999 | ₹180 |
| ₹30,000 – ₹44,999 | ₹300 |
| ₹45,000 – ₹59,999 | ₹450 |
| ₹60,000 – ₹74,999 | ₹600 |
| ₹75,000 – ₹99,999 | ₹750 |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 |
| ₹1,25,000 and above | ₹1,250 |
Maximum Professional Tax: ₹2,500 per financial year (₹1,250 per half-year).
Assessment Periods
Professional Tax in Thrissur is assessed twice every financial year:
- First Half-Year: April to September
- Second Half-Year: October to March
Employers are required to deduct Professional Tax from eligible employees and remit it to the respective local authority within the prescribed due dates.
Employer Responsibilities
Employers operating in Thrissur must:
- Register with the Thrissur Municipal Corporation or the applicable Local Self Government Institution (LSGI).
- Deduct Professional Tax from eligible employees.
- Deposit the deducted tax within the prescribed due dates.
- File Professional Tax returns, where applicable.
- Maintain payroll and statutory compliance records.
Example Calculation
| Half-Yearly Gross Salary | PT Payable |
|---|---|
| ₹10,000 | Nil |
| ₹15,000 | ₹120 |
| ₹25,000 | ₹180 |
| ₹40,000 | ₹300 |
| ₹55,000 | ₹450 |
| ₹70,000 | ₹600 |
| ₹90,000 | ₹750 |
| ₹1,10,000 | ₹1,000 |
| ₹1,50,000 | ₹1,250 |
Professional Tax Slab in Kannur (2026)
Kannur follows the Professional Tax provisions under the Kerala Municipality Act, 1994 and the Kerala Panchayat Raj Act, 1994. Professional Tax is administered by the respective Local Self Government Institution (LSGI), such as the Kannur Municipal Corporation or the relevant local authority. The revised Kerala Professional Tax slabs effective from 1 October 2024 continue to apply in 2026.
Kannur Professional Tax Slab (2026)
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 – ₹17,999 | ₹120 |
| ₹18,000 – ₹29,999 | ₹180 |
| ₹30,000 – ₹44,999 | ₹300 |
| ₹45,000 – ₹59,999 | ₹450 |
| ₹60,000 – ₹74,999 | ₹600 |
| ₹75,000 – ₹99,999 | ₹750 |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 |
| ₹1,25,000 and above | ₹1,250 |
Maximum Professional Tax: ₹2,500 per financial year (₹1,250 per half-year).
Assessment Periods
Professional Tax in Kannur is assessed and paid twice a year:
- First Half-Year: April to September
- Second Half-Year: October to March
Employers are required to deduct Professional Tax from eligible employees and remit it to the respective local authority within the prescribed due dates.
Employer Responsibilities
Employers in Kannur must:
- Register with the appropriate Local Self Government Institution (LSGI).
- Deduct Professional Tax from eligible employees.
- Deposit the deducted tax within the prescribed due dates.
- File Professional Tax returns, where applicable.
- Maintain payroll and statutory compliance records.
Example Calculation
| Half-Yearly Gross Salary | PT Payable |
|---|---|
| ₹10,000 | Nil |
| ₹15,000 | ₹120 |
| ₹25,000 | ₹180 |
| ₹40,000 | ₹300 |
| ₹55,000 | ₹450 |
| ₹70,000 | ₹600 |
| ₹90,000 | ₹750 |
| ₹1,10,000 | ₹1,000 |
| ₹1,50,000 | ₹1,250 |
Conclusion
Professional Tax in Kerala is levied by Local Self Government Institutions (LSGIs), including Municipal Corporations, Municipalities, and Gram Panchayats, under the Kerala Municipality Act and the Kerala Panchayat Raj Act. The Government of Kerala revised the Professional Tax rates with effect from 1 October 2024, and these rates continue to apply in 2026.
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