Professional Tax in Tamil Nadu
Current PT slabs, a calculator, due dates and registration rules for employers in Tamil Nadu.
Last reviewed: September 2026 · Tamil Nadu Urban Local Bodies Act, 1998 (levied by local bodies)
Monthly deduction
₹208.33
average per month
Tax per half-year
₹1,250
Half-yearly income: ₹2,40,000
Annual PT
₹2,500
Max ₹2,500 under Art. 276
- Slabs apply to half-yearly income. These are the Greater Chennai Corporation rates effective October 2024; other local bodies may differ.
For estimation only. This calculator applies the rules as we understand them on September 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
Tamil Nadu PT slabs
| Half-yearly income | Professional tax |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹180 |
| ₹30,001 – ₹45,000 | ₹425 |
| ₹45,001 – ₹60,000 | ₹930 |
| ₹60,001 – ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
- Slabs apply to half-yearly income. These are the Greater Chennai Corporation rates effective October 2024; other local bodies may differ.
Due dates
Half-yearly (April–September and October–March), payable to the local body.
Registration
Register with the local body (e.g. Greater Chennai Corporation) where the establishment is located.
Penalty for non-payment
Penalty and interest as prescribed by the local body.
Frequently asked questions
What is the professional tax slab in Tamil Nadu?
Tamil Nadu charges PT on half-yearly income. The highest slab is ₹1,250 per half-year for income above ₹75,000.
When is professional tax due in Tamil Nadu?
Half-yearly (April–September and October–March), payable to the local body.
How do employers register for PT in Tamil Nadu?
Register with the local body (e.g. Greater Chennai Corporation) where the establishment is located.
What is the penalty for late PT payment in Tamil Nadu?
Penalty and interest as prescribed by the local body.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps professional tax at ₹2,500 per person per year.