Professional Tax in Tamil Nadu 2026: Slab Rates, Due Dates & Registration
Professional Tax in Tamil Nadu is levied by local bodies (municipal corporations and municipalities) and is collected half-yearly, not monthly — for the April–September and October–March periods. It is capped at ₹2,500 a year (₹1,250 per half-year).
Because it is half-yearly, PT is assessed on half-yearly income; the monthly deduction most payroll systems show is simply the half-yearly amount spread across six months.
Professional Tax slabs (as of July 2026)
| Monthly salary | Professional Tax / month |
|---|---|
| Up to ₹21,000 (half-yearly) | Nil |
| ₹21,001 – ₹30,000 | ₹135 / half-year |
| ₹30,001 – ₹45,000 | ₹315 / half-year |
| ₹45,001 – ₹60,000 | ₹690 / half-year |
| ₹60,001 – ₹75,000 | ₹1,025 / half-year |
| Above ₹75,000 | ₹1,250 / half-year |
- Half-yearly, not monthly — deposited around September and March.
- Slabs are on half-yearly income; divide by six for the monthly equivalent.
- Levied and collected by the local municipal body, so registration is with the corporation/municipality.
Due dates
PT is paid twice a year — typically by 30 September (first half) and 31 March (second half). Confirm dates with your local municipal corporation.
Penalties
Late payment attracts interest/penalty as set by the local body. Confirm with your municipal corporation.
Source: Greater Chennai Corporation / IndPayroll 2026 guide. Verify against the official portal before filing.
Frequently asked questions
What is the professional tax in Tamil Nadu?
Is Tamil Nadu professional tax monthly or half-yearly?
Who deducts and pays professional tax?
Is professional tax the same in every state?
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