The Kerala State Tax on Professions, Trades, Callings and Employment Act, 1996 — commonly known as the Profession Tax Act — levies tax on professions, trades, callings, and employment. It extends to the whole state of Kerala.
Professional tax is always paid half-yearly:
- First half (April–September): payable on or before 31 August
- Second half (October–March): payable on or before 28 February
The PT slab differs between Panchayats and Corporations.
Kerala Panchayat PT Slab
| Half-Yearly Income | Tax per Half Year |
|---|---|
| ₹1 to ₹11,999 | 0 |
| ₹12,000 to ₹17,999 | ₹120 |
| ₹18,000 to ₹29,999 | ₹180 |
| ₹30,000 to ₹44,999 | ₹300 |
| ₹50,000 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 |
| ₹1,25,000 and above | ₹1,250 |
Cochin Corporation PT Slab
| Half-Yearly Income | Tax per Half Year |
|---|---|
| ₹1 to ₹3,599 | ₹9 |
| ₹4,000 to ₹5,399 | ₹15 |
| ₹5,400 to ₹7,799 | ₹24 |
| ₹7,800 to ₹14,399 | ₹37 |
| ₹14,400 to ₹17,999 | ₹50 |
| ₹18,000 to ₹23,999 | ₹75 |
| ₹24,000 to ₹29,999 | ₹100 |
| ₹30,000 to ₹35,999 | ₹125 |
| ₹36,000 to ₹41,999 | ₹175 |
| ₹42,000 to ₹47,999 | ₹250 |
| ₹48,000 to ₹71,999 | ₹500 |
| ₹72,000 to ₹1,01,999 | ₹750 |
| ₹1,02,000 to ₹1,25,999 | ₹1,000 |
| ₹1,26,000 and above | ₹1,250 |
Applicability
The Kerala Panchayat Raj (Profession Tax) Rules, 1996 came into force on 1 April 1996, under the Kerala Panchayat Raj Act, 1994.
Key definitions:
- Bill/Demand Notice: A written notice assessing and demanding the profession tax due, addressed to the taxpayer — covering deductions from an employee’s salary by the employer, tax assessment intimations, replies to objections, appeal decisions, or arrears recovery actions. Such notices carry the same effect as a notice under Section 240 of the Act.
- Head of Office / Employer: The person authorized to draw or pay an employee’s salary — whether in industry, a government department, or as the administrative officer, manager, or secretary of a Central or State Government body, or a public or private sector undertaking.
- Requisition: A written demand from the Secretary for details connected with levying the tax — including notifying an employee about tax liability, serving a bill/demand notice, or confirming deduction/collection of tax from an employee’s salary for prompt payment to the Village Panchayat, and requests for particulars needed for proper record-keeping.
- Secretary: The Secretary of the Village Panchayat.
- Terms not defined in these Rules carry the meaning assigned to them in the Act.
References
- Acts & Amendments — Bare Act: Kerala Professional Tax Rules