Professional Tax
Professional Tax in Kerala — Half-Yearly Slabs Explained
Kerala bills professional tax half-yearly, not monthly — slabs run ₹320 to ₹1,250 per half-year (₹2,500/year at the top), deducted around August and February.
Like Tamil Nadu, Kerala assesses professional tax half-yearly rather than monthly — deducted around the two statutory due dates, 31 August (for April–September) and 28 February (for October–March), under the Kerala Panchayat Raj (Profession Tax) Rules, 1996.
Kerala uses a more granular six-tier slab than most states, stepping from ₹320 to ₹1,250 per half-year across six income bands, rather than the three or four tiers common elsewhere.
The figure this calculator shows is a monthly equivalent (the half-yearly amount ÷ 6) for comparability with other states — an actual Kerala payslip shows two lump-sum deductions a year, not a small recurring monthly one. Missing either due date adds a 1% monthly penalty on the unpaid amount.
Worked example
A standard month works out to ₹208.00. A ₹50,000-a-month salary is ₹3,00,000 of half-yearly income, above the ₹1,25,000 top band: ₹1,250 deducted around August and again around February — ₹2,500 for the year. Because the bands are half-yearly, any salary from about ₹20,834 a month pays the top rate.
To see how Kerala compares with other states, including what the same salary costs in each, read our state-wise professional tax slabs guide.
Frequently asked questions
What is the professional tax slab in Kerala in 2026?
Kerala's slabs use half-yearly income: nil below ₹12,000, ₹320 up to ₹17,999, ₹450 up to ₹29,999, ₹600 up to ₹44,999, ₹750 up to ₹99,999, ₹1,000 up to ₹1,24,999, and ₹1,250 from ₹1,25,000 per half-year. So any salary from about ₹20,834 a month pays ₹1,250 twice a year, ₹2,500 in total.
Why does this show a monthly figure if it's paid twice a year?
For comparability with states that deduct monthly. What you'll actually see on a Kerala payslip is a larger deduction twice a year, around August and February, each half of the annual total.
What happens if a due date is missed?
A 1% monthly penalty applies on the unpaid tax from the due date — 31 August for the first half, 28 February for the second.
Is Kerala also capped at ₹2,500 a year?
Yes — the top slab (₹1,250 per half-year) totals ₹2,500 a year, the constitutional maximum under Article 276(2).