Kerala Professional Tax: The Half-Yearly System
Reviewed 16 October 2026. Kerala Professional Tax is administered by the local self-government institution with jurisdiction. Liability is assessed by half-year under the applicable local-government law and schedule. Employers may spread deductions across payrolls, but the tax itself is not a universal monthly assessment. Local-body payment routes and online services differ.
The Kerala Local Self Government Department's Professional Tax FAQ explains the half-yearly basis and limited availability of online services. The revised salary slab schedule applies from 1 October 2024. Confirm the due date, enrolment and payment instructions with the relevant municipality, corporation or panchayat.
Published Kerala Salary Slab Reference
The revised schedule published by Kerala is:
| Half-yearly income (₹) | Tax per half-year (₹) |
|---|---|
| Up to 11,999 | Nil |
| 12,000–17,999 | 320 |
| 18,000–29,999 | 450 |
| 30,000–44,999 | 600 |
| 45,000–99,999 | 750 |
| 1,00,000–1,24,999 | 1,000 |
| 1,25,000 and above | 1,250 |
The ₹1,250 figure is per half-year; the constitutional maximum is ₹2,500 per person per year. See the Kerala State Audit Department summary. Confirm income definitions, exemptions and procedure with the local body.
Employer and Professional Checklist
- Identify the local body responsible for the establishment or professional activity.
- Ask its tax section for current enrolment or registration requirements, the applicable schedule and payment process.
- Estimate each employee's half-yearly liability from the earnings and definitions in the applicable schedule; reconcile the final amount with payroll.
- Use the online portal only if the responsible local body supports it. Save receipts, acknowledgements, notices and working papers.
- Check the local body's current deadline and return requirements. Do not use a generic monthly 10th deadline or assume Form 5A is a universal PT return.
Our Kerala Professional Tax Calculator estimates the half-yearly slab from salary. Treat it as a payroll check and confirm the final amount with the responsible local body. For official guidance, see the Kerala LSGD FAQ.