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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: 16 August 2026

Tamil 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.

MM

Mannu Matta

Updated on: 16 August 2026

Frequently Asked Questions: Tamil Nadu Professional Tax

Tamil Nadu structures professional tax as a half-yearly levy under its local municipal corporation framework, unlike most other states that deduct it monthly. Employers still deduct proportionally each pay cycle but remit half-yearly.
Local bodies, such as the Greater Chennai Corporation for Chennai, administer and collect PT, rather than a single state-level department. Rates can differ slightly by municipality.
The highest half-yearly slab is ₹1,095, for six-month income above ₹75,000, working out to ₹2,190 for the full year in the top bracket, at the Greater Chennai Corporation rate.

Professional Tax in Other States

KarnatakaMaharashtraTelanganaWest BengalGujaratDelhi (NCT)Uttar PradeshHaryana

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.

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