Kerala Professional Tax Calculator (FY 2026-27)
Exact half-yearly PT for every category under the Kerala Municipality Act, 1994 and Panchayat Raj Act, 1994 – salaried, professionals, traders and companies. Revised slab effective from 1 October 2024. Verified by a CA.
Kerala is one of the few states where PT is half-yearly, not monthly, and is collected by the local body – the municipal corporation, municipality or grama panchayat – in whose limits you work or trade, under the Kerala Municipality Act, 1994 and the Kerala Panchayat Raj Act, 1994. It is charged on your income for each six-month period (April-September and October-March). It applies to salaried employees (the employer deducts and pays), and to self-employed professionals, traders and companies, who enrol and pay the local body directly.
| Half-yearly income | PT per half-year | PT per year |
|---|---|---|
| Up to Rs 11,999 | Nil | Nil |
| Rs 12,000 to Rs 17,999 | 320 | 640 |
| Rs 18,000 to Rs 29,999 | 450 | 900 |
| Rs 30,000 to Rs 44,999 | 600 | 1,200 |
| Rs 45,000 to Rs 99,999 | 750 | 1,500 |
| Rs 1,00,000 to Rs 1,24,999 | 1,000 | 2,000 |
| Rs 1,25,000 and above | 1,250 | 2,500 |
A person in the top band pays Rs 1,250 a half-year, or Rs 2,500 a year – the constitutional maximum. The Government of Kerala revised these slabs with effect from 1 October 2024; the lowest band rose from Rs 120 to Rs 320 a half-year, so older tables showing Rs 120 are out of date.
PT is payable by every salaried person earning a half-yearly salary above Rs 12,000 (through the employer), and by self-employed individuals – professionals such as chartered accountants, doctors, lawyers and engineers, traders and freelancers – on their half-yearly income. A company that operates, or whose head office or owner is, within a municipal area for sixty days or more is liable, as are LLPs and firms; each is charged on the half-yearly income or turnover slab, up to Rs 2,500 a year.
| Half-year | Period | Due date |
|---|---|---|
| First half | April to September | 31 August |
| Second half | October to March | 28 February |
Employers deduct the half-year PT from staff salaries and remit it to the local body. Self-employed persons enrol (Form 7) and pay directly; employers enrol on Form 4. Online payment is available for the corporations and most municipalities through their portals.
Delay in payment attracts a penalty of 1% a month, and a fine of up to Rs 5,000 can be levied for non-payment. If you opt for the old income-tax regime, the PT paid in the year is fully deductible from salary under Section 16(iii); the new regime does not allow it.
Exemptions in Kerala include members of the armed forces (Army, Navy and Air Force, and auxiliary or reservist members serving in Kerala), persons with a permanent physical disability, parents or guardians of a child or person with a mental or permanent disability, senior citizens above 65, textile-industry Badli workers, and agents of the Mahila Pradhan Kshetriya Bachat Yojana. A half-yearly income up to Rs 11,999 is nil.