Professional tax in Kerala (FY 2026-27)
Kerala charges professional tax every half-year, on the salary for those six months. Rates at the lower end rose in October 2024; above ₹1,25,000 a half-year you pay ₹1,250 each half, ₹2,500 a year.
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How much you pay
- Nothing on half-yearly income up to ₹11,999.
- ₹320 from ₹12,000 to ₹17,999.
- ₹450 from ₹18,000 to ₹29,999.
- ₹600 from ₹30,000 to ₹44,999.
- ₹750 from ₹45,000 to ₹99,999.
- ₹1,000 from ₹1,00,000 to ₹1,24,999.
- ₹1,250 from ₹1,25,000. These amounts are per half-year, so double them for the year.
- The same table applies in every panchayat, municipality and corporation in the state.
Worked examples
Calculated with the same engine as the calculator, on a monthly gross salary:
| Monthly salary | What is deducted | Year total |
|---|---|---|
| ₹1,500 | Nothing | ₹0 |
| ₹2,500 | ₹320 in September and March | ₹640 |
| ₹6,000 | ₹600 in September and March | ₹1,200 |
| ₹10,000 | ₹750 in September and March | ₹1,500 |
| ₹20,000 | ₹1,000 in September and March | ₹2,000 |
| ₹25,000 | ₹1,250 in September and March | ₹2,500 |
What counts as salary
Salary for each half-year: April to September, and October to March.
Who is exempt
- We have not confirmed this state’s list of exempt employees from an official source. Your employer’s payroll team will know.
Where these figures come from
Kerala Municipality Act 1994 and Kerala Panchayat Raj Act 1994, with rates revised by G.O.(Rt) No. 1149/2024/LSGD of 27 June 2024, effective 1 October 2024, on the Sixth State Finance Commission’s recommendation.
Employers choose the month they deduct each half-year’s tax in. Our examples show it in September and March.
Does it reduce your income tax?
Only in the old regime. Professional tax is deductible from salary under section 19(1) of the Income-tax Act, 2025, and section 202(2) removes that deduction for anyone taxed under the new regime.
See what this means for your take-home pay in Kerala