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Professional Tax in Tamil Nadu

Tamil Nadu levies professional tax under the Tamil Nadu Urban Local Bodies Act, 1998 (Chapter VI-A, Section 117), as amended in 2022. Here's the full slab table, due dates, registration process, and exemptions.

Updated: 31 October 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₹180 / half-year
₹30,001 – ₹45,000₹425 / half-year
₹45,001 – ₹60,000₹930 / half-year
₹60,001 – ₹75,000₹1,025 / half-year
₹75,001 and above₹1,250 / half-year

* Annual maximum: ₹2,500/year (₹1,250 × 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 Urban Local Bodies Act, 1998 (Chapter VI-A, Section 117), as amended in 2022

Due Date

Half-yearly, before 30 September (for April–September) and 31 March (for October–March). Greater Chennai Corporation requires the employer to have deducted the second half-year's tax from salary by January.

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. Returns go in on Form 14 and Form 15 through the corporation's portal before payment.

Exemptions

  • Individuals earning up to ₹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 Greater Chennai Corporation rates notified in R.D.(HQ).C.No.PT/SPL/2024 dated 6 March 2025. Coimbatore, Madurai, Trichy and the other corporations and municipalities notify their own schedules, so confirm against your own local body before filing. Older tables showing ₹100/₹235/₹510/₹760/₹1,095 and a ₹2,190 annual maximum are pre-2022 figures and are no longer current — a Tamil Nadu table that tops out below ₹2,500 a year is a reliable sign it's out of date.

MM

Mannu Matta

Updated on: 31 October 2026

Frequently Asked Questions: Tamil Nadu Professional Tax

At the Greater Chennai Corporation rates notified in March 2025: Nil up to ₹21,000 of half-yearly income, then ₹180, ₹425, ₹930 and ₹1,025 across the bands to ₹75,000, and ₹1,250 above that. Two half-years at the top slab come to ₹2,500, exactly the Article 276 ceiling.
Tamil Nadu structures professional tax as a half-yearly levy under its urban local body framework, unlike most other states that deduct it monthly. Employers still spread the deduction across pay cycles but remit half-yearly. The slab is matched on half-yearly income, not monthly salary, which is the single most common mistake in published Tamil Nadu tables.
Local bodies do — the Greater Chennai Corporation for Chennai, and the respective corporation, municipality or panchayat elsewhere. Each notifies its own schedule under Section 117 of the TNULB Act, so rates can differ between cities.
₹1,250 per half-year at the Greater Chennai Corporation rate, for six-month income above ₹75,000. That is ₹2,500 across the full year, which is the constitutional maximum any state can charge.
Section 117-C makes the employer liable to deduct and pay the tax on the employee's behalf, and Section 117-F carries penalty and interest on the shortfall. An employer working from a stale rate table absorbs the difference plus penalty, not the employee.

Professional Tax in Other States

KarnatakaMaharashtraTelanganaWest BengalGujaratDelhi (NCT)Uttar PradeshHaryanaAndhra PradeshAssamBiharJharkhandKeralaMadhya PradeshManipurOdishaPunjabTripura

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