Professional Tax :
Kerala
Act Information
Act:The Kerala Panchayat Raj Act of 1994
Rules:The Kerala Panchayat Raj (Profession Tax) Rules of 1996
Applicability:It applies on Salaried people making more than ₹12,000 half year (i.e., more than ₹2,000 a month) and independent contractors, entrepreneurs, and merchants under the control of the regional organization in charge of PT collection
Professional Tax Slabs
S.No.:1
Category:Salaried Employee
Frequency:Half Yearly
Professional Tax Paid:-
S.No.:a
Category:0 To Rs. 11999
Frequency:Half yearly
Professional Tax Paid:0
S.No.:b
Category:Rs. 12000 to Rs. 17999
Frequency:Half yearly
Professional Tax Paid:320
S.No.:c
Category:Rs 18000 To 29999
Frequency:Half yearly
Professional Tax Paid:450
S.No.:d
Category:Rs 30000 to 44999
Frequency:Half yearly
Professional Tax Paid:600
S.No.:e
Category:Rs 45000 to 99,999
Frequency:Half yearly
Professional Tax Paid:750
S.No.:f
Category:Rs 100000-124999
Frequency:Half yearly
Professional Tax Paid:1000
S.No.:g
Category:Rs 125000 and more
Frequency:Half yearly
Professional Tax Paid:1250
Employment Categories
Category:Salaried Employee
Applicability Date:By 31 August and 28 February
Return Date:By 30 September and By 31 March
Penalty:On failure to pay led to Fine of Rs. 250 to 1000, on non-registration will led to Rs. 5 to 50 per day and 1% penalty per month and fine upto 5000 for delayed payment.