Professional tax in Tamil Nadu
The professional tax slab for Tamil Nadu, charged on half-yearly income up to the ₹2,500 annual ceiling. Who deducts it, the collecting authority, and what to confirm before you file. Read from Greater Chennai Corporation (chennaicorporation.gov.in) and checked on 28 October 2026; this is general information, not tax advice.
Tamil Nadu professional tax slab
| Half-yearly income | Professional tax |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 to ₹30,000 | ₹180 |
| ₹30,001 to ₹45,000 | ₹425 |
| ₹45,001 to ₹60,000 | ₹930 |
| ₹60,001 to ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
Up to ₹2,500 a year. In Tamil Nadu PT is a local-body levy assessed on half-yearly income, not monthly salary. These are the Greater Chennai Corporation rates revised in 2025; other corporations and municipalities set their own amounts within the same income bands.
Who pays and how
Levied by urban local bodies; these are the Greater Chennai Corporation rates.
- Employers register for a PTRC (Professional Tax Registration Certificate), deduct PT from each salary for the half-year, and deposit it with a return.
- Businesses, professionals and traders register for a PTEC (Professional Tax Enrolment Certificate) and pay their own PT.
- Liability follows work done in Tamil Nadu — an employee working in Tamil Nadu is covered even if the employer is registered in another state.
Because Tamil Nadu PT is levied by the local body, the amount for the same income can differ between Chennai, Coimbatore and other municipalities within the statutory bands.
Before you deduct
Professional-tax slabs are changed by state notification, sometimes mid-year. Treat the table above as the position on 28 October 2026 and confirm the current slab and the return due dates on the Greater Chennai Corporation (chennaicorporation.gov.in) before running payroll. PT paid is deductible from salary income under the old regime of the Income-tax Act.
Other states
Frequently asked questions
How much is professional tax in Tamil Nadu?
It is charged half-yearly, on six-month income, up to ₹2,500 a year — the top slab is ₹1,250. See the full slab table above. In Tamil Nadu PT is a local-body levy assessed on half-yearly income, not monthly salary. These are the Greater Chennai Corporation rates revised in 2025; other corporations and municipalities set their own amounts within the same income bands.
Who pays professional tax in Tamil Nadu?
An employer deducts it from each employee's salary and deposits it under a PTRC registration; a business, professional or trader pays their own under a PTEC. Levied by urban local bodies; these are the Greater Chennai Corporation rates.
Is professional tax in Tamil Nadu monthly or annual?
Tamil Nadu assesses professional tax on half-yearly income rather than monthly salary, and it is a local-body levy, so the amount for the same income can differ between municipalities.
What is the maximum professional tax in Tamil Nadu?
₹2,500 a year. Article 276 of the Constitution caps professional tax on any one person at ₹2,500 in a financial year, and no state can exceed it.
Have the Tamil Nadu professional tax slabs changed?
In Tamil Nadu PT is a local-body levy assessed on half-yearly income, not monthly salary. These are the Greater Chennai Corporation rates revised in 2025; other corporations and municipalities set their own amounts within the same income bands. Slabs are amended by state notification, so confirm the current schedule on the Greater Chennai Corporation (chennaicorporation.gov.in) before you deduct.
Sources
Professional tax is a state levy and the slabs are amended by notification. Every figure here was checked on 28 October 2026; confirm the current slab on the state's own commercial-tax portal before you deduct. This is general information, not tax advice.
Professional tax runs in payroll
PT is deducted from salary and deposited with the state, alongside PF, ESI and TDS. That is payroll — handled in HelloTime, the payroll & attendance product in the HelloBooks suite, with the entries posting straight into your books. HelloBooks itself is the accounting and GST software; it does not file professional tax for you.
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