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Kerala — Professional Tax 2026

Kerala levies Professional Tax across 9 salary slabs. Employee deductions (PTRC) are remitted half yearly, and employer registration (PTEC) is remitted half yearly (₹1,250).

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Employee Remittance (PTRC)

FrequencyHalf Yearly
Payment Due30th Sept & 31st Mar
Return DueNot Required

Employer Remittance (PTEC)

FrequencyHalf Yearly (₹1,250)
Payment Due30th Sept & 31st Mar
Return DueNot Required

Salary slabs

Monthly Salary Slab (₹) PT Rate (₹)
Upto 11,999 Nil
12,000 to 17,999 120
18,000 to 29,999 180
30,000 to 44,999 300
45,000 to 59,999 450
60,000 to 74,999 600
75,000 to 99,999 750
1,00,000 to 1,24,999 1,000
Above 1,25,000 1,250