Kerala Professional Tax Slab Rate FY 2015-16 – Professional Tax was first introduced and levied in year 1949 through constitutional power under Clause (2) of Article 276 where state are empower to charge the professional tax as per the slab rate defined time to time.
Kerala Government also levied the Professional tax on all type of professional like salaried individuals of government , non-government entities, Private practicing in any profession i.e. Doctors, Engineers, accountants, Lawyers or any businesses.
The slab rate for professional tax are vary as per the state on different income of Individuals but there is maximum ceiling of professional tax being charged by any state government i.e. Rs 2500/-. which is allowed under deduction in Income Tax as per the section 16.
Professional Tax Slab in State of Kerala
|Monthly Salary||Professional Tax Per Month|
|Up to Rs 1,999/-||Nil|
|Rs 2,000- Rs 2,999/-||Rs 20|
|Rs 3,000- Rs 4,999/-||Rs 30|
|Rs 5,000- Rs 7,499/-||Rs 50|
|Rs 7,500- Rs 9,999/-||Rs 75|
|Rs 10,000- Rs 12,499/-||Rs 100|
|Rs 12,500- Rs 16,666/-||Rs 125|
|Rs 16,667- Rs 20,833/-||Rs 166|
|Rs 20,884/- or Above||Rs 208|
Exemption from Professional Tax
- Personal with Physical Disability of permanent nature
- Parents or guardian of person ssuffering from mental retardation.
- Senior citizen above the age of 65 years in all state other than karnatka where 60 years
- Parents or guardians of a child suffering from a physical disability as specified in clause (C) w.e.f 1.10.1996.
States and Union Territories where Professional Tax are not levied
|Andaman & Nicobar|
|Dadra & Nagar Havelli|
|Daman & Diu|
|Jammu & Kashmir|