Professional Tax in Tamil Nadu is governed by the Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations (Levy and Collection of Professional Tax) Rules, 1998. Unlike most states that collect PT monthly, Tamil Nadu follows a half-yearly (bi-annual) cycle. This guide provides the latest slabs applicable for the Financial Year 2026-27.
Official Tamil Nadu PT Slabs
| Salary Range (₹) | Tax Payable | Assessment Cycle |
|---|---|---|
|
0 to 21,000
(Monthly Basis) |
Nil (Exempt) | Exempt up to ₹21,000 per half-year. |
|
21,001 to 30,000
(Monthly Basis) |
₹180 / half-year | ₹180 per half-year. |
|
30,001 to 45,000
(Monthly Basis) |
₹425 / half-year | ₹425 per half-year. |
|
45,001 to 60,000
(Monthly Basis) |
₹930 / half-year | ₹930 per half-year. |
|
60,001 to 75,000
(Monthly Basis) |
₹1025 / half-year | ₹1,025 per half-year. |
|
Above 75,001
(Monthly Basis) |
₹1250 / half-year | Maximum slab of ₹1,250 per half-year. |
Compliance Deadline
Paid in two installments: 1st Half (April-Sept) due by Sept 30; 2nd Half (Oct-March) due by March 31.
Penal Provisions
Interest at 1% per month for delay as per TN Municipal Rules.
Registration & Enrollment:
Application to the Commissioner of the respective Municipality/Corporation.
Visit Official Tamil Nadu Portal