Kerala Profession Tax Calculator (FY 2026-27)
Kerala collects profession tax half-yearly through panchayats, municipalities and corporations. Slabs revised w.e.f. 1 October 2024 (Notification 1149/2024/LSGD). Verified by a practising CA.
Kerala’s profession tax is a local-body levy under the Kerala Panchayat Raj Act, 1994 and the Kerala Municipality Act, 1994, charged on half-yearly income (April-September and October-March). The Government revised the slabs by Notification 1149/2024/LSGD dated 27 June 2024, effective 1 October 2024, on the recommendation of the 6th State Finance Commission:
| Half-yearly income | PT per half-year | Approx. per month |
|---|---|---|
| Up to Rs 11,999 | Nil | Nil |
| Rs 12,000 to Rs 17,999 | Rs 320 | Rs 53 |
| Rs 18,000 to Rs 29,999 | Rs 450 | Rs 75 |
| Rs 30,000 to Rs 44,999 | Rs 600 | Rs 100 |
| Rs 45,000 to Rs 99,999 | Rs 750 | Rs 125 |
| Rs 1,00,000 to Rs 1,24,999 | Rs 1,000 | Rs 167 |
| Rs 1,25,000 and above | Rs 1,250 | Rs 208 |
The maximum is Rs 2,500 a year (Rs 1,250 per half-year), the Article 276 ceiling. Many older websites still show the pre-October-2024 amounts (Rs 120/180/300…) – those no longer apply.
Employers deduct profession tax from each employee’s salary based on the half-yearly income and remit it to the local body – for April-September by 31 August and for October-March by end of February (the local body issues a demand notice each half-year). Self-employed professionals, traders and institutions with half-yearly income of Rs 12,000 or more pay the same slab amounts directly to the panchayat, municipality or corporation where they operate.
Delayed payment attracts penal interest at 1% per month and a fine up to Rs 5,000 for non-payment. Profession tax paid in the year is deductible from salary under Section 16(iii) in the old income-tax regime; the new regime does not allow it.