Professional Tax in Kerala
By Varun M
Kerala doesn't deduct professional tax monthly at all — it's assessed on your half-yearly income and paid twice a year. Rates were also revised in October 2024, the first change in over three decades.
Professional Tax Calculator
See your figure, including the half-yearly mechanism explained clearly.
The short answer
Nil up to ₹11,999 half-yearly income, rising in six tiers to ₹1,250 every six months (₹2,500/year) above ₹1,25,000. Paid twice a year as a lump sum — nothing is deducted from your monthly payslip.
Not a monthly deduction — read this first
Unlike every other state on this site except Tamil Nadu, Kerala doesn't take professional tax out of your payslip each month. It's assessed against your income for each six-month half-year and paid as one lump sum, twice a year. Any "monthly" figure you see for Kerala — including on our own calculator above — is a derived comparison number only (the half-yearly amount ÷ 6), shown purely so you can compare against monthly-deduction states. Nothing is actually taken out of your pay every month in Kerala.
The slab, by half-year
| Half-yearly income | Tax per half-year | Annual (2 instalments) |
|---|---|---|
| Up to ₹11,999 | Nil | Nil |
| ₹12,000 – ₹17,999 | ₹320 | ₹640 |
| ₹18,000 – ₹29,999 | ₹450 | ₹900 |
| ₹30,000 – ₹44,999 | ₹600 | ₹1,200 |
| ₹45,000 – ₹99,999 | ₹750 | ₹1,500 |
| ₹1,00,000 – ₹1,24,999 | ₹1,000 | ₹2,000 |
| ₹1,25,000 and above | ₹1,250 | ₹2,500 |
October 2024: the first revision in over 30 years
Kerala's Local Self Government Department revised these rates by notification No. 1149/2024/LSGD, effective 1 October 2024 — reportedly the first change to these bands in over three decades, prompted by recommendations to the 6th State Finance Commission. Every band from ₹12,000 to ₹74,999 half-yearly income rose by 25–200%; bands from ₹75,000 upward were left unchanged, and the ₹75,000–₹99,999 band was folded into the wider ₹45,000–₹99,999 band shown above.
Who's liable
Every salaried employee and self-employed professional above the exemption threshold is liable. For salaried employees, the employer assesses and deducts the half-yearly amount from one month's pay within each half-year period, rather than spreading it across months.
Payment due dates
Twice a year: by 31 August for the April–September half-year, and by 28 February for the October–March half-year.
Worked examples
- ₹15,000 half-yearly income: in the ₹12,000–₹17,999 band — ₹320 for that half-year (a derived monthly-comparison figure of ≈₹53, not an actual monthly deduction).
- ₹40,000 half-yearly income: in the ₹30,000–₹44,999 band — ₹600 for that half-year, ₹1,200/year.
- ₹1,30,000 half-yearly income: above ₹1,25,000 — ₹1,250 for that half-year, ₹2,500/year — the constitutional maximum.
Related reading
- Professional tax in Tamil Nadu — the only other half-yearly state, with its own Chennai-specific variation.
- Professional tax in Karnataka — a neighbouring state, monthly deduction instead.
- Professional tax in Andhra Pradesh — a south India monthly-deduction comparison.
Professional tax is one of the deductions modelled in the Take-Home Salary Calculator — use it for your full monthly breakdown, not just professional tax on its own.
FAQ
No — Kerala assesses professional tax on your half-yearly income and collects it as a lump sum twice a year, not as a monthly payslip deduction.
Nil up to ₹11,999 half-yearly income, ₹320 from ₹12,000–₹17,999, ₹450 from ₹18,000–₹29,999, ₹600 from ₹30,000–₹44,999, ₹750 from ₹45,000–₹99,999, ₹1,000 from ₹1,00,000–₹1,24,999, and ₹1,250 above ₹1,25,000.
Effective 1 October 2024, per Kerala Local Self Government Department notification No. 1149/2024/LSGD — reportedly the first revision to these rates in over 30 years. Bands from ₹75,000 half-yearly income upward were left unchanged; lower bands rose 25–200%.
By 31 August for the April–September half-year, and by 28 February for the October–March half-year.
Only Tamil Nadu — every other state on this site deducts professional tax monthly instead.
Last verified: 15 Aug 2026
Sources: Article 276(2) of the Constitution (₹2,500/year cap); Kerala Local Self Government Department notification No. 1149/2024/LSGD, effective 1 October 2024, corroborated across independent sources that quoted both the pre- and post-revision figures, cross-checked against a second source giving identical post-revision figures.
This is an indicative estimate for salaried employees, not accounting or legal advice. Confirm your exact liability with your employer's payroll team or a qualified professional.