Professional Tax in Tamil Nadu
Current as of May 2026. Professional tax rates are set by Tamil Nadu and can change by notification; confirm against the state portal before relying on them for payroll.
Tamil Nadu is the state that most often trips up payroll teams used to monthly PT, because it bills half-yearly and the tax is collected by local bodies rather than the state government. The two half-years run April to September and October to March, with payment due by 30 September and 31 March. Slabs are based on the half-yearly gross: nothing up to ₹21,000, then ₹135, ₹315, ₹690, ₹1,025, and ₹1,250 at the top band above ₹75,000 for the half-year. Two payments of ₹1,250 reach the ₹2,500 annual cap. For Chennai the collecting authority is the Greater Chennai Corporation (GCC); other cities pay through their own municipal corporations or town panchayats. That local-body structure means the slab figures are broadly consistent across Tamil Nadu but the portal and exact process differ by city, so a multi-location Tamil Nadu employer should confirm each city body separately. Because the cycle is half-yearly, the cash impact lands twice a year rather than as a small monthly line, which can surprise both finance and employees if it is not communicated.
Tamil Nadu professional tax slabs
| Half-yearly salary | PT per half-year |
|---|---|
| Up to ₹21,000 | ₹0 |
| ₹21,001 to ₹30,000 | ₹135 |
| ₹30,001 to ₹45,000 | ₹315 |
| ₹45,001 to ₹60,000 | ₹690 |
| ₹60,001 to ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
Two half-yearly payments of ₹1,250 reach the ₹2,500 annual cap.
Registration
- Register with the local body for the work city (GCC for Chennai; municipal corporation or town panchayat elsewhere).
- Confirm the portal and process for each city, since collection is by local bodies, not the state.
Portal: Greater Chennai Corporation (and local municipal bodies).
Filing and due dates
- Pay for the April-September half-year by 30 September.
- Pay for the October-March half-year by 31 March.
- Slabs are similar across corporations, but verify the exact figures with the local body.
FAQs
Is professional tax in Tamil Nadu monthly or half-yearly?
Half-yearly. The two periods are April to September and October to March, with payment due by 30 September and 31 March.
What are the professional tax slabs in Tamil Nadu for 2026?
Based on half-yearly gross: nil up to ₹21,000, then ₹135, ₹315, ₹690, ₹1,025, and ₹1,250 above ₹75,000.
Who collects professional tax in Tamil Nadu?
Local bodies, not the state. In Chennai it is the Greater Chennai Corporation; other cities use their own municipal corporations or town panchayats.
What is the maximum professional tax in Tamil Nadu per year?
Two half-yearly payments of ₹1,250 reach ₹2,500, the constitutional ceiling.
When are Tamil Nadu professional tax payments due?
By 30 September for the first half-year and by 31 March for the second.