Professional tax in Tamil Nadu
Charged by your municipality every half-year, on your average half-yearly income. Paid by 30 September and 31 March; in Chennai, up to ₹1,250 a half-year.
Levied by each municipality or corporation, not the state, every half-year.
When it is due
31 March and 30 September every year
For the half-year ending that day. Businesses and professionals: Professional tax on the business or profession; Employers: Professional tax from salaries, half-yearly (Form 14).
Salary slabs
By average half-yearly income, in Greater Chennai Corporation from the half-year starting October 2024. Other municipalities set their own rates; ask yours.
| Salary a half-year | Professional tax |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 to ₹30,000 | ₹180 a half-year |
| ₹30,001 to ₹45,000 | ₹425 a half-year |
| ₹45,001 to ₹60,000 | ₹930 a half-year |
| ₹60,001 to ₹75,000 | ₹1,025 a half-year |
| ₹75,001 and above | ₹1,250 a half-year |
Who pays and registers
- Everyone working in a profession, trade or job within a municipality.
- Employers deduct it from staff and pay it on their behalf.
- Anyone else files Form 15 within 30 days of starting and is given a PT number.
Employers: deducting from salaries
- Deduct from August's and January's salaries.
- Pay to the municipality with Form 14 by 30 September and 31 March.
Businesses and professionals: your own professional tax
- The same half-yearly table, on your own average half-yearly income.
- Due by 30 September (April to September) and 31 March (October to March).
- In Chennai, companies also pay a separate company tax, ₹300 to ₹3,000 a half-year by paid-up capital.
Paying late
- Interest: 1% simple interest a month on what is unpaid.
Questions people ask
- Who collects professional tax in Tamil Nadu?
- It is levied by each municipality or corporation, not the state, every half-year.
- When is professional tax due in Tamil Nadu?
- Businesses and professionals: Professional tax on the business or profession; Employers: Professional tax from salaries, half-yearly (Form 14): 31 March and 30 September every year, for the half-year ending that day.
- What is the penalty for paying professional tax late in Tamil Nadu?
- Interest: 1% simple interest a month on what is unpaid.
From Tamil Nadu's own Act, rules and notifications, checked on 10 November 2026. Pay and register on the official portal. Sources:
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