Professional Tax in Tamil Nadu
Tamil Nadu levies professional tax under the Tamil Nadu Municipal Laws (Second Amendment) Act, 1998. Here's the full slab table, due dates, registration process, and exemptions.
Updated: 01 August 2026Tamil Nadu Professional Tax Slab Rates
| Income Range (half-yearly) | Tax Amount |
|---|---|
| Up to ₹21,000 (half-yearly income) | Nil |
| ₹21,001 – ₹30,000 | ₹100 / half-year |
| ₹30,001 – ₹45,000 | ₹235 / half-year |
| ₹45,001 – ₹60,000 | ₹510 / half-year |
| ₹60,001 – ₹75,000 | ₹760 / half-year |
| Above ₹75,000 | ₹1,095 / half-year |
* Annual maximum: ₹2,190/year (₹1,095 × 2 half-years, highest slab). Rates are set by the Tamil Nadu government and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Tamil Nadu Municipal Laws (Second Amendment) Act, 1998
Due Date
Half-yearly returns, due by the last day of September (for April–September) and the last day of March (for October–March), per the local corporation/municipality notification
Registration
Registration is with the local municipal corporation (e.g. Greater Chennai Corporation) rather than a single state authority, since Tamil Nadu administers PT through local bodies. Rates can vary slightly by corporation/municipality.
Exemptions
- Individuals earning below ₹21,000 over the half-year period
Tamil Nadu is unusual in two ways: it collects PT half-yearly instead of monthly, and it's administered by local municipal corporations rather than a single state department. The slabs above are the revised Greater Chennai Corporation rates. Other municipalities may notify slightly different figures, and published sources vary, so confirm against the current GCC notification before filing.
Frequently Asked Questions: Tamil Nadu Professional Tax
Why is Tamil Nadu PT calculated half-yearly instead of monthly?
Who administers professional tax in Tamil Nadu?
What is the maximum professional tax in Tamil Nadu?
Professional Tax in Other States
Automate Tamil Nadu payroll compliance
Engage HRMS handles professional tax, PF, ESI, and TDS automatically based on each employee's work-location state, with no manual slab lookups, no missed filings.
Talk to Us