Professional Tax Calculator (Kerala)
Calculate the semi-annual and monthly Professional Tax (PT) liability for employees in Kerala or estimate corporate remittance totals for local self-government bodies.
Choose the responsible local body
This selection does not change the slab arithmetic. It helps you keep the responsible authority in view: registration, returns and online payment availability depend on the local body. Kerala's online PT portal lists participating corporations and municipalities; confirm the current procedure with your own local body.
Kerala LSGD Professional Tax FAQProfessional Tax Specifications
A quick estimate: this multiplies the entered average by six. Use the actual half-year total if earnings changed.
Kerala Half-Yearly PT Slabs:
| Half-Yearly Gross | Tax Due |
|---|---|
| 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 and above | ₹1,250 |
Rates revised by G.O. (Ordinary) No. 1149/2024/LSGD dated 27 June 2024, on the Sixth State Finance Commission’s recommendation, with effect from 1 October 2024. Bands are half-yearly, not monthly, and the tax is a fixed amount per band rather than a percentage. The ₹2,500 annual ceiling comes from Article 276(2) of the Constitution.
₹1,250
Calculated Slab: ₹1,25,000 and above• April–September assessment: remit by the end of August
• October–March assessment: remit by the end of February
This is the employer remittance cycle; personal payment dates and local-body instructions may differ. Check the latest demand notice.
Kerala Professional Tax estimate
Professional Tax is assessed by half-year under the applicable schedule. The rates, collection method and payment process can depend on the local self-government body. Use the relevant current schedule and confirm the amount and due date with the municipality, corporation or panchayat responsible for the establishment.
The calculator uses Kerala's published salary slab schedule. It is an estimate: income definitions, exemptions, enrolment, local-body notices and available payment channels must be confirmed with the authority responsible for your establishment.
Sources: Kerala State Audit Department rate summary · Kerala LSGD payment FAQ
Frequently asked questions
What is Professional Tax?
A state levy on professions, trades, callings and employment, deducted from salary by the employer and remitted to the state. Kerala assesses it half-yearly on gross salary for the period.
What is the maximum Professional Tax in Kerala?
The maximum is ₹1,250 per half-year, reached at the highest slab. Employees earning below the exemption threshold pay nothing.
Who is responsible for deduction and payment?
The responsible employer or person must follow the schedule and procedure of the local body with jurisdiction. Registration, deduction and payment arrangements can vary; confirm them with the municipality, corporation or panchayat.
Is Professional Tax deductible from income tax?
Tax treatment depends on the tax year, applicable Act and tax regime. Section references from the Income-tax Act, 1961 should not be reused for Tax Year 2026–27 without checking the Income-tax Act, 2025.