Tamil Nadu Professional Tax: slab rates, due dates and rules
How Professional Tax works in Tamil Nadu: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.
CycleHalf-yearly
BasisSlab on half-yearly income
DueApril to September: by 30 September. October to March: by 31 March
Greater Chennai Corporation
| Half-yearly income (amount per half-year) | Tax |
|---|---|
| Up to Rs. 21,000 | Nil |
| Rs. 21,001 to Rs. 30,000 | Rs. 180 |
| Rs. 30,001 to Rs. 45,000 | Rs. 425 |
| Rs. 45,001 to Rs. 60,000 | Rs. 930 |
| Rs. 60,001 to Rs. 75,000 | Rs. 1,025 |
| Above Rs. 75,000 | Rs. 1,250 |
- Governing instrument
- Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992 (collected by local bodies)
- Annual ceiling
- Rs. 2,500 a year (Rs. 1,250 per half-year)
What to watch
Administered through local bodies: municipal corporations, municipalities and panchayats each collect within their area, and slabs can differ from the Greater Chennai table shown here. The Greater Chennai slab was revised with effect from the second half of 2024-25.
Summaries are for guidance only and are not a substitute for the official notification or professional advice.