Professional Tax Slab in Tamil Nadu (2026)
What is Professional Tax?
Unlike income tax, professional tax is usually a set amount that is deducted only if a person earns more than a specific monthly income. For example, in the state of Tamil Nadu, any person earning between ₹21,001 to ₹30,000 is eligible to pay a monthly professional tax of ₹135. Each state has their own professional tax slabs. Moreover, a state may choose to change their professional tax slabs as per Article 276 of the Constitution of India.
While professional tax rates vary from state to state, Article 276 of the Constitution of India clearly stipulates that a State Government cannot impose a professional tax that is higher than ₹2,500 per month.
Who Collects Professional Tax?
In states where professional tax is applicable, the Commercial Tax Department of the state is responsible for collecting the amount. Your employer will deduct the professional tax amount from your salary and then submit it to the Commercial Tax Department. It is then the tax department’s duty to forward the collected amount to the state government.
Who Needs to Pay Professional Tax?
Both salaried and self-employed people need to pay professional tax. While salaried individuals pay professional tax via TDS, self-employed workers will need to submit the tax themselves.
People who need to pay professional tax include:
Any salaried person. Generally, salaried individuals need not pay professional tax directly. Their employer will directly deduct the professional tax amount from their monthly salary.
Any self-employed professional who earns more than the stipulated income limited (as per State’s professional tax slab).
Any company/business/private firm.
Income earned by Hindu Undivided Families is also eligible for professional tax.
If you are self-employed, you can pay your professional tax to the Commercial Tax Department by following the steps given below:
Go to the official state government website that deals with professional tax registration. This website will differ from state to state. Just look for “[state name] professional tax registration” on a search engine, where [state name] will be the name of the state you currently work in.
Fill the application form relevant to professional tax registration.
You will also need to share your PAN Card (or company PAN in case of private firms), your address proof, and bank account details.
Professional Tax Slab in Tamil Nadu (2026)
Professional Tax (PT) in Tamil Nadu is a state-imposed tax collected by local bodies such as Municipal Corporations, Municipalities, and Town Panchayats. Employers are responsible for deducting Professional Tax from eligible employees' salaries and remitting it to the respective local authority within the prescribed due dates.
Tamil Nadu Professional Tax Slab
| Half-Yearly Gross Salary | Professional Tax (Half-Yearly) |
|---|---|
| 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 |
Note: Professional Tax is calculated on the employee's half-yearly gross salary and is deducted twice a year:
April to September
October to March
The maximum Professional Tax payable in Tamil Nadu is ₹2,500 per employee per financial year.
Who Should Pay Professional Tax?
Professional Tax applies to:
Salaried employees working in establishments registered under the applicable local authority.
Employers who are responsible for deducting and remitting the tax.
Self-employed professionals, traders, and business owners, where applicable under the local authority's regulations.
Employer Responsibilities
Every employer in Tamil Nadu should:
Register for Professional Tax with the concerned local body.
Calculate Professional Tax based on the applicable slab.
Deduct the tax from employee salaries.
File Professional Tax returns within the due dates.
Remit the deducted tax to the respective municipal authority.
Maintain proper payroll and tax records for inspection.
Due Dates
Professional Tax is generally paid on a half-yearly basis:
April – September: Due in October
October – March: Due in April
Employers should confirm the exact due dates with the respective Municipal Corporation or local authority, as deadlines may differ.
Example Calculation
Employee Half-Yearly Gross Salary: ₹2,70,000
Since the gross salary exceeds ₹75,000 for the half-year, the applicable Professional Tax is:
Professional Tax = ₹1,250 (for the half-year)
Annual Professional Tax:
₹1,250 × 2 = ₹2,500
Professional Tax Slab in Chennai
The Greater Chennai Corporation (GCC) revised the Professional Tax slabs effective from the second half of FY 2024–25 (October 2024 onwards). These are the currently applicable half-yearly Professional Tax slabs in Chennai.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| 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 |
Important Points
Assessment Periods
April – September
October – March
Maximum Professional Tax: ₹2,500 per employee per financial year.
Employers are responsible for deducting Professional Tax from employee salaries and remitting it to the Greater Chennai Corporation within the prescribed due dates.
Professional Tax Slab in Coimbatore
The Coimbatore City Municipal Corporation (CCMC) follows the Professional Tax slabs approved by the Corporation for employees and establishments within its jurisdiction. Professional Tax is assessed on a half-yearly basis.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹171 |
| ₹30,001 – ₹45,000 | ₹428 |
| ₹45,001 – ₹60,000 | ₹856 |
| ₹60,001 – ₹75,000 | ₹1,250 |
| Above ₹75,000 | ₹1,250 |
These rates have been followed by the Coimbatore City Municipal Corporation since 1 October 2018.
Key Points
Assessment Periods:
April to September
October to March
Professional Tax is generally deducted by employers and remitted to the Coimbatore City Municipal Corporation.
Employers are responsible for registering, deducting the applicable Professional Tax, filing returns, and making timely payments
Professional Tax Slab in Trichy
The Tiruchirappalli City Municipal Corporation (Trichy Corporation) levies Professional Tax on employees and establishments within its jurisdiction. Professional Tax is calculated based on the employee's half-yearly gross income and is generally deducted twice a year. The corporation provides online payment and related services through its Professional Tax portal.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| 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 |
Maximum Professional Tax: ₹2,500 per employee per financial year.
Assessment Periods
April – September
October – March
Employer Responsibilities
Register with the Tiruchirappalli City Municipal Corporation.
Deduct Professional Tax from eligible employees.
File the required returns.
Pay the deducted tax within the prescribed due dates.
Professional Tax Slab in Madurai
The Madurai City Municipal Corporation levies Professional Tax on employees and establishments within its jurisdiction. The tax is calculated on half-yearly gross income and is typically deducted by employers twice a year.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹125 |
| ₹30,001 – ₹45,000 | ₹300 |
| ₹45,001 – ₹60,000 | ₹615 |
| ₹60,001 – ₹75,000 | ₹920 |
| Above ₹75,000 | ₹1,220 |
These are the Professional Tax rates generally followed by the Madurai City Municipal Corporation.
Key Highlights
Assessment Periods:
April – September
October – March
Maximum Annual Professional Tax: ₹2,440 (₹1,220 × 2 half-years).
Professional Tax Slab in Tirunelveli
The Tirunelveli City Municipal Corporation has its own Professional Tax (PT) slab, which differs from those followed by Chennai, Coimbatore, and Madurai. Professional Tax is calculated on the employee's half-yearly gross salary and is generally deducted twice a year.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹98 |
| ₹30,001 – ₹45,000 | ₹244 |
| ₹45,001 – ₹60,000 | ₹488 |
| ₹60,001 – ₹75,000 | ₹731 |
| Above ₹75,000 | ₹975 |
The above rates are applicable for establishments under the Tirunelveli City Municipal Corporation.
Key Highlights
Assessment Periods:
April – September
October – March
Employers are responsible for deducting Professional Tax from eligible employees' salaries and remitting it to the Tirunelveli City Municipal Corporation.
The applicable slab depends on the employee's half-yearly gross income.
Professional Tax Slab in Salem
The Salem City Municipal Corporation has its own Professional Tax (PT) slab for employees and establishments within its jurisdiction. Professional Tax is assessed on the employee's half-yearly gross income and is generally deducted by employers twice a year.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹101 |
| ₹30,001 – ₹45,000 | ₹254 |
| ₹45,001 – ₹60,000 | ₹507 |
| ₹60,001 – ₹75,000 | ₹761 |
| Above ₹75,000 | ₹1,014 |
These slab rates are applicable to establishments under the Salem City Municipal Corporation.
Key Highlights
Assessment Periods:
April – September
October – March
Professional Tax is calculated based on the half-yearly gross salary.
Employers are responsible for:
Registering with the Salem City Municipal Corporation.
Deducting Professional Tax from eligible employees.
Filing returns and remitting the tax within the prescribed due dates.
Maintaining statutory records
Professional Tax Slab in Hosur
Hosur City Municipal Corporation levies Professional Tax (PT) on employees, professionals, traders, and establishments operating within its jurisdiction. Professional Tax is assessed on a half-yearly basis, and employers are responsible for deducting and remitting the tax to the Corporation.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹2,999 | Nil |
| ₹3,000 – ₹4,999 | ₹25 |
| ₹5,000 – ₹7,999 | ₹50 |
| ₹8,000 – ₹9,999 | ₹75 |
| ₹10,000 – ₹14,999 | ₹100 |
| ₹15,000 – ₹19,999 | ₹150 |
| ₹20,000 and above | ₹200 |
The above slab is applicable for the Hosur City Municipal Corporation.
Key Highlights
Assessment Periods:
April – September
October – March
Professional Tax Slab in Thoothukudi
The Thoothukudi City Municipal Corporation levies Professional Tax (PT) on employees and establishments within its jurisdiction. Professional Tax is assessed based on the employee's half-yearly gross income and is generally deducted by employers twice a year. The Corporation also provides online Professional Tax payment and amendment services.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹90 |
| ₹30,001 – ₹45,000 | ₹225 |
| ₹45,001 – ₹60,000 | ₹450 |
| ₹60,001 – ₹75,000 | ₹675 |
| Above ₹75,000 | ₹900 |
Key Highlights
Assessment Periods:
April – September
October – March
Professional Tax is calculated on the employee's half-yearly gross salary.
Employers are responsible for:
Registering with the Thoothukudi City Municipal Corporation.
Deducting Professional Tax from eligible employees.
Filing returns and remitting the tax within the prescribed due dates.
Maintaining statutory records for compliance.
Professional Tax Slab in Tiruppur
The Tiruppur City Municipal Corporation levies Professional Tax (PT) on employees and establishments within its jurisdiction. Professional Tax is calculated on the employee's half-yearly gross income and is collected twice a year (April–September and October–March).
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹130 |
| ₹30,001 – ₹45,000 | ₹330 |
| ₹45,001 – ₹60,000 | ₹640 |
| ₹60,001 – ₹75,000 | ₹960 |
| Above ₹75,000 | ₹1,245 |
These Professional Tax rates are effective for the Tiruppur City Municipal Corporation as per its published Citizen Charter.
Key Highlights
Assessment Periods:
April – September
October – March
Professional Tax is based on the employee's half-yearly gross salary.
Professional Tax Slab in Erode
The Erode City Municipal Corporation levies Professional Tax (PT) on employees and establishments operating within its jurisdiction. Professional Tax is assessed on the employee's half-yearly gross income and is generally deducted by employers twice a year.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹148 |
| ₹30,001 – ₹45,000 | ₹368 |
| ₹45,001 – ₹60,000 | ₹734 |
| ₹60,001 – ₹75,000 | ₹1,100 |
| Above ₹75,000 | ₹1,250 |
These slab rates are applicable for establishments under the Erode City Municipal Corporation.
Key Highlights
- Assessment Periods:
- April – September
- October – March
- Professional Tax is calculated based on the employee's half-yearly gross salary.
Professional Tax Slab in Vellore
The Vellore City Municipal Corporation levies Professional Tax (PT) on employees and establishments within its jurisdiction. Professional Tax is calculated based on the employee's half-yearly gross income and is generally deducted by employers twice a year. The Corporation provides online Professional Tax registration and payment services through its official portal.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹150 |
| ₹30,001 – ₹45,000 | ₹375 |
| ₹45,001 – ₹60,000 | ₹750 |
| ₹60,001 – ₹75,000 | ₹1,125 |
| Above ₹75,000 | ₹1,250 |
Key Highlights
- Assessment Periods:
- April – September
- October – March
- Professional Tax is calculated on the employee's half-yearly gross salary.
Professional Tax Slab in Dindigul
The Dindigul City Municipal Corporation levies Professional Tax (PT) on employees and establishments within its jurisdiction. The tax is calculated on the employee's half-yearly gross income and is generally deducted by employers twice a year.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹120 |
| ₹30,001 – ₹45,000 | ₹300 |
| ₹45,001 – ₹60,000 | ₹590 |
| ₹60,001 – ₹75,000 | ₹890 |
| Above ₹75,000 | ₹1,180 |
These slab rates are applicable for establishments under the Dindigul City Municipal Corporation.
Key Highlights
- Assessment Periods:
- April – September
- October – March
- Professional Tax is calculated on the employee's half-yearly gross salary.
- Employers are responsible for:
- Registering with the Dindigul City Municipal Corporation.
- Professional Tax Slab in Thanjavur
The Thanjavur City Municipal Corporation levies Professional Tax (PT) on employees and establishments operating within its jurisdiction. The tax is calculated based on the employee's half-yearly gross income and is generally collected twice a year (April–September and October–March). The applicable rates are notified by the Corporation under the Tamil Nadu Urban Local Bodies provisions.
| Half-Yearly Gross Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹135 |
| ₹30,001 – ₹45,000 | ₹338 |
| ₹45,001 – ₹60,000 | ₹675 |
| ₹60,001 – ₹75,000 | ₹1,013 |
| Above ₹75,000 | ₹1,250 |
Key Highlights
- Assessment Periods
- April – September
- October – March
- Professional Tax is based on the employee's half-yearly gross salary.
- Employers are responsible for:
- Registering with the Thanjavur City Municipal Corporation.
Professional Tax Slab for Municipalities in Tamil Nadu
For Municipalities in Tamil Nadu, Professional Tax is levied under the Tamil Nadu District Municipalities Act, 1920 and the relevant Professional Tax Rules. Unlike Municipal Corporations, most Municipalities follow a common slab prescribed by the Municipal Administration. The tax is calculated on the average half-yearly income.
| Average Half-Yearly Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹135 |
| ₹30,001 – ₹45,000 | ₹315 |
| ₹45,001 – ₹60,000 | ₹690 |
| ₹60,001 – ₹75,000 | ₹1,025 |
| ₹75,001 and above | ₹1,250 |
These are the standard Professional Tax slabs followed by Municipalities in Tamil Nadu.
Key Highlights
- Applicable to: Municipalities in Tamil Nadu.
- Assessment Periods:
- First Half-Year: 1 April – 30 September
- Second Half-Year: 1 October – 31 March
- Professional Tax is assessed on the average half-yearly income.
Professional Tax Slab for Town Panchayats in Tamil Nadu
The Directorate of Town Panchayats, Tamil Nadu prescribes the Professional Tax slabs applicable to Town Panchayats across the state. Professional Tax is levied on the average half-yearly income and is payable twice a year. The Town Panchayat Council may revise the rates once every five years within the limits prescribed by law.
| Average Half-Yearly Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹135 |
| ₹30,001 – ₹45,000 | ₹315 |
| ₹45,001 – ₹60,000 | ₹690 |
| ₹60,001 – ₹75,000 | ₹1,025 |
| ₹75,001 and above | ₹1,250 |
The above are the standard Professional Tax slabs published by the Directorate of Town Panchayats.
Key Highlights
- Applicable to: All Town Panchayats in Tamil Nadu.
- Assessment Periods:
- First Half-Year: 1 April – 30 September
- Second Half-Year: 1 October – 31 March
- Employers are responsible for:
- Registering with the concerned Town Panchayat.
Professional Tax Slab for Village Panchayats in Tamil Nadu
For Village Panchayats in Tamil Nadu, the Professional Tax slab is prescribed under the Tamil Nadu Panchayats Act, 1994 and is different from the slabs applicable to Municipal Corporations, Municipalities, and Town Panchayats.
| Average Half-Yearly Income | Professional Tax (Half-Yearly) |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 – ₹30,000 | ₹60 |
| ₹30,001 – ₹45,000 | ₹150 |
| ₹45,001 – ₹60,000 | ₹300 |
| ₹60,001 – ₹75,000 | ₹450 |
| ₹75,001 and above | ₹600 |
Key Highlights
Applicable to: Village Panchayats in Tamil Nadu.
Assessment Periods:
April 1 – September 30
October 1 – March 31
Levy of Profession tax :
1) There shall be levied by the Municipal Council a tax on profession, trade calling and employment.
2) Every company which transacts business and every person, who is engaged actively or otherwise in any profession, trade, calling or employment with in the Town Panchayat on the first day of the half-year for which return is filed, shall pay half-yearly tax at the rates specified in the Table below in such manner as may be prescribed:
Profession Tax Collectable from the salary of August (Ist Quarter ) and January (IInd Quarter)
3) The rate of tax payable under sub-section (2) shall be published by the executive authority in such manner as may be prescribed.
4) Where a company or person proves that it or he has paid the sum due to account of the tax levied under this chapter or any tax of the nature of a profession tax imposed under the Cantonments Act, 1924 for the same half-year to any local authority or cantonment authority in the State of Tamil Nadu such company or person shall not be liable by reason merely of change of place of business, exercise of profession, trade, calling or employment or residence, to pay the tax to any other local authority or cantonment authority. (Central Act II of 1924).
5) The tax livable from a firm, association or Hindu undivided family may be levied on any adult member of the firm, association or family.
6) Where a person doing the same business in the same name in one or more places within the Town Panchayat, the income of such business in all places within the Town Panchayat shall be computed for the purpose of levy of tax and such person shall pay the tax in accordance with the provisions of this Chapter.
7) Where any company, corporate body, society, firm, body of persons or association, pays the tax under this chapter, any director, partner or member as the case may be, of such company, corporate body, society , firm, body of persons or association shall not be liable to pay tax under this Chapter for the income derived by such director partner or member form such company, corporate body, society, firm, body of persons or associations.
8) Every person who is liable to pay tax, other than a person earning a salary or wage shall furnish to the executive authority a return in such form, for such period and within such date and in such manner as may be prescribed .
Provided that subject to the provisions of sub-sections (10) and (11), such person may make a self-assessment on the basis of average half-yearly income of the previous financial year and the return filed by him shall be accepted without calling for the accounts and without any inspection.
9) Every such return shall accompany the proof of payment of the full amount of tax due according to the return and a return without such proof of payment shall not be deemed to have been duly filed.
10) Notwithstanding anything contained in the proviso to sub-section (8), the executive authority may select the percent of the total number of such assessment in such manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of the return submitted by a person in this connection and in such cases final assessment order shall be passed in accordance with provisions of this Chapter.
11) If no return is submitted by any person under sub-section (8) within the prescribed period or if the return submitted by him appears to the executive authority to be incomplete or incorrect, the executive authority shall, after making such enquiry as be may consider necessary assess such person to the best of his judgement:
Provided that before taking action under this sub-section,
the person shall be given a reasonable opportunity of proving the correctness or completeness of any return submitted by him.
12) Every person who is liable to pay tax under this section, other than a person earning salary or wage:-
(a) shall be issued with a pass book containing such details relating to such payment of tax as may be prescribed and if the pass book is lost or accidentally destroyed the executive authority may, on an application made by the person accompanied by such fee as may be fixed by the municipal council, issue to such person a duplicate of the pass book.
(b) shall be allotted a permanent account number and such person shall -
(i) quote such number in all his returns to, or correspondence with the executive authority;
(ii) quote such numbers in all chalans for the payment of any sum due under this chapter.
(13) The rate of tax specified under sub-section (2) shall be revised by the municipal council once every five years and such revision of tax shall be increased not less than twenty-five percent and not more than thirty-five percent of the tax levied immediately before the date of revision.
Rules - The Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations (Collection of Arrears of Tax on Profession, Trades, Calling and Employment's) Rules, 1998 - Issued.
Conclusion
Professional Tax (PT) in Tamil Nadu is a state-imposed tax collected by local bodies such as Municipal Corporations, Municipalities, and Town Panchayats. Employers are responsible for deducting Professional Tax from eligible employees' salaries and remitting it to the respective local authority within the prescribed due dates.
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