Kerala Professional Tax (PT) is a tax levied on the income earned by salaried employees and self-employed professionals who earn income working in government and private organizations and any other modes of employment, to the state government. The sole authority to administer professional tax in kerala is endowed on Kerala State Government under the Kerala Muncipal Act, 1994. The professional tax rates are based on the income slabs specified by the Kerala government. The profession tax assessment is done by the concerned municipal authority on a half-yearly basis. The amount paid as professional tax is allowed as a deduction under the Income Tax.

All employees who are earning a half yearly salary of more than Rs. 12,000 are liable to pay professional tax as per the act Kerala Municipality Amendment Act, 2015. It is subject to a minimum limit of earning (Rs. 12,000) and levied as per the state’s applicable slab rates.

Kerala professional tax is applicable to the following:

Kerala professional tax assessment will be done every six months. The corporation or municipality secretary request to every employer or office heads to assess professional tax for each employee in the firm based on the professional tax slab. This is done every six months in a year, during May and November.

The details should contain the names of all the persons employed as officers along with a statement of the salary or income of such employed persons.