How Professional Tax works in Kerala: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.
| Half-yearly income (amount per half-year) | Tax |
|---|---|
| Up to Rs. 11,999 | Nil |
| Rs. 12,000 to Rs. 17,999 | Rs. 320 |
| Rs. 18,000 to Rs. 29,999 | Rs. 450 |
| Rs. 30,000 to Rs. 44,999 | Rs. 600 |
| Rs. 45,000 to Rs. 99,999 | Rs. 750 |
| Rs. 1,00,000 to Rs. 1,24,999 | Rs. 1,000 |
| Rs. 1,25,000 and above | Rs. 1,250 |
Kerala revised Professional Tax slabs with effect from 1 October 2024. The first taxable slab (half-yearly income Rs 12,000-17,999) rose from Rs 120 to Rs 320, with seven slabs running up to Rs 1,250 for half-yearly income above Rs 1,25,000.
Read the full explanationSummaries are for guidance only and are not a substitute for the official notification or professional advice.