Professional tax, FY 2026-27
Professional tax in Kerala
Kerala's councils charge professional tax each half-year: ₹1,250 a half-year, ₹2,500 a year, on half-yearly income of ₹1,25,000 or more.
Who charges it and how
Professional tax in Kerala is charged under Kerala's municipality and panchayat profession tax rules, as revised by G.O.(Rt) No. 1149/2024/LSGD of 27 June 2024. Your local council, the municipality or panchayat, collects it. For salaried employees it is deducted from salary by the employer; your payslip shows it as a deduction.
The Constitution limits professional tax to ₹2,500 a year for each person (article 276(2)).
Source: Kerala Local Self Government Department, G.O.(Rt) No. 1149/2024/LSGD of 27 June 2024. Rules checked 21 October 2026.
Kerala takes at most ₹2,500 a year
Kerala's local councils charge professional tax every half-year, on your income for the half-year. These rates apply from 1 October 2024.
| Half-yearly income | Professional tax |
|---|---|
| Up to ₹11,999 | Nil |
| ₹12,000 to ₹17,999 | ₹320 a half-year |
| ₹18,000 to ₹29,999 | ₹450 a half-year |
| ₹30,000 to ₹44,999 | ₹600 a half-year |
| ₹45,000 to ₹99,999 | ₹750 a half-year |
| ₹1,00,000 to ₹1,24,999 | ₹1,000 a half-year |
| ₹1,25,000 and above | ₹1,250 a half-year |
We read these rates from the table in the government order, which is in Malayalam. Your council collects the tax, so check your payslip or the council's notice.
At 10 LPA, professional tax averages ₹208 a month in Kerala
In-hand salary in Kerala on common CTCs, new regime, basic at 50% of CTC and PF on full basic. The LPA pages use Maharashtra; choose Kerala there to match this table. They do not take off ESI, which applies at lower wages in covered workplaces.
| CTC | Gross a month | Professional tax a year | In-hand a month |
|---|---|---|---|
| 4 LPA | ₹30,532 | ₹2,500 | ₹28,323 |
| 5 LPA | ₹38,165 | ₹2,500 | ₹35,456 |
| 6 LPA | ₹45,798 | ₹2,500 | ₹42,589 |
| 8 LPA | ₹61,063 | ₹2,500 | ₹56,855 |
| 10 LPA | ₹76,329 | ₹2,500 | ₹71,121 |
| 12 LPA | ₹91,595 | ₹2,500 | ₹85,387 |
| 15 LPA | ₹1,14,494 | ₹2,500 | ₹1,00,300 |
| 20 LPA | ₹1,52,658 | ₹2,500 | ₹1,29,330 |
| 25 LPA | ₹1,90,823 | ₹2,500 | ₹1,56,125 |
| 30 LPA | ₹2,28,988 | ₹2,500 | ₹1,80,685 |
It lowers your income tax only in the old regime
In the old regime, the professional tax you pay is deducted from your salary income (section 19 of the Income-tax Act 2025). The new regime, which applies unless you choose the old one, does not allow the deduction (section 202(2)(a)). Compare the two regimes.
Kerala professional tax, in short
How much is professional tax in Kerala?
Kerala's councils charge professional tax each half-year: ₹1,250 a half-year, ₹2,500 a year, on half-yearly income of ₹1,25,000 or more.
Is professional tax deductible from income tax in Kerala?
Only in the old regime, where the professional tax you pay is deducted from your salary income under section 19 of the Income-tax Act 2025. The new regime, which is the default, does not allow it.
Professional tax in other states
- Maharashtra₹200 a month and ₹300 in February at ₹50,000 a month
- Karnataka₹200 a month and ₹300 in February at ₹50,000 a month
- Tamil Nadu₹1,250 each half-year at ₹50,000 a month
- Telangana₹200 a month at ₹50,000 a month
- Andhra Pradesh₹200 a month at ₹50,000 a month
- West Bengal₹200 a month from April to September 2026, then ₹140 a month from October 2026 under the proposed schedule at ₹50,000 a month
- Gujarat₹200 a month at ₹50,000 a month
- Madhya Pradesh₹208 a month for eleven months and ₹212 in the twelfth at ₹50,000 a month
- Bihar₹2,000 a year at ₹50,000 a month
- Punjab₹200 a month at ₹50,000 a month
- OdishaRepealed from April 2026 by ordinance; check with your employer
- Delhi, Haryana, UP and RajasthanNo professional tax that we could find
Work out your whole salary
- In-hand salary calculatorCTC to monthly in-hand, with your state
- Salary breakup calculatorEvery component of your CTC
- Income tax, old vs newWhich regime leaves you more
These figures are estimates based on the information you entered and the rules for tax year 2026-27 under the Income-tax Act 2025 as it stands after Budget 2026, EPFO notifications and state professional tax schedules. They are general information, not tax, financial or legal advice. Your actual in-hand salary can differ, for example because of your company's salary structure, variable pay, PF rules, your regime choice, TDS timing or your state. Check your payslip, or ask your payroll team or a chartered accountant, before relying on these figures.