Tamil Nadu Professional Tax Calculator (FY 2026-27)
Tamil Nadu levies PT half-yearly through municipal corporations, municipalities and panchayats. This calculator uses the Greater Chennai Corporation slabs – the pattern most TN employers follow. Verified by a practising CA.
Unlike most states, Tamil Nadu’s PT is a local-body levy under the Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1998. It is charged on half-yearly gross income (April-September and October-March). The Greater Chennai Corporation slabs, revised with effect from FY 2024-25, are:
| Half-yearly gross income | PT per half-year | Approx. per month |
|---|---|---|
| Up to Rs 21,000 | Nil | Nil |
| Rs 21,001 to Rs 30,000 | Rs 180 | Rs 30 |
| Rs 30,001 to Rs 45,000 | Rs 425 | Rs 71 |
| Rs 45,001 to Rs 60,000 | Rs 930 | Rs 155 |
| Rs 60,001 to Rs 75,000 | Rs 1,025 | Rs 171 |
| Above Rs 75,000 | Rs 1,250 | Rs 208 |
Important: each corporation, municipality and panchayat notifies its own slabs within the state ceiling, so Coimbatore, Madurai, Salem or a town panchayat may differ slightly from Chennai. The annual maximum everywhere is Rs 2,500 (Rs 1,250 per half-year), the Article 276 cap. Always confirm the exact slab with the local body where the office is situated.
Employers register with the local body, deduct PT from employees’ salaries and remit it half-yearly – for April-September by 30 September (many local bodies prescribe mid-October as the outer date) and for October-March by 31 March. In practice payroll teams deduct a monthly equivalent and pay the accumulated amount each half-year. Self-employed professionals, traders and companies pay the half-yearly tax directly to the local body based on their half-yearly income, capped at Rs 1,250 per half-year. Greater Chennai Corporation accepts payment online under its Profession Tax module.
Local bodies levy penal interest/penalty on belated payment (commonly 1% to 2% a month, as notified by the respective body). PT paid in the year is deductible from salary under Section 16(iii) in the old income-tax regime; the new regime does not allow it.