Tamil Nadu Professional Tax Calculator (FY 2026-27)
Exact half-yearly PT under the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act – Greater Chennai Corporation slabs (revised, effective from the 2nd half of 2024-25). Verified by a practising CA.
Tamil Nadu is one of the few states where PT is half-yearly, not monthly, and is collected by the local body – the municipal corporation, municipality or town panchayat – in whose limits you work or trade, not by a single state department. It is charged on your income for each six-month period, and an employer deducts it from the salary of August and January. The slabs below are those of the Greater Chennai Corporation, revised with effect from the second half of 2024-25; other corporations and panchayats set their own rates within the same income bands.
| Half-yearly income | PT per half-year |
|---|---|
| Up to Rs 21,000 | Nil |
| Rs 21,001 to Rs 30,000 | 180 |
| Rs 30,001 to Rs 45,000 | 425 |
| Rs 45,001 to Rs 60,000 | 930 |
| Rs 60,001 to Rs 75,000 | 1,025 |
| Rs 75,001 and above | 1,250 |
A person in the top band therefore pays Rs 1,250 a half-year, or Rs 2,500 a year – the constitutional maximum.
PT applies to every company transacting business and every person engaged in a profession, trade, calling or employment within the local body’s limits – salaried employees (through the employer), self-employed professionals such as chartered accountants, doctors and lawyers, traders, and companies. Each is charged on the same half-yearly income slab. Employers register and deduct PT from staff; the self-employed and businesses enrol and pay on their own account.
The income bands are common across Tamil Nadu, but the amounts vary by corporation and panchayat. For example, in the top band a town panchayat charges around Rs 600 a half-year while corporations charge between roughly Rs 975 and Rs 1,320; Greater Chennai Corporation charges Rs 1,250. Always confirm the rate of the local body in whose area you work or trade.
| Half-year | Period | Due date |
|---|---|---|
| First half | April to September | 30 September |
| Second half | October to March | 31 March |
Employers deduct the half-year PT from the salary of August (first half) and January (second half) and remit it to the local body.
Non-payment or late payment of professional tax to the local body attracts a penalty under the Act and the local body’s rules. Anyone with a half-yearly income up to Rs 21,000 is exempt. If you opt for the old income-tax regime, the PT paid in the year is fully deductible from salary under Section 16(iii); the new regime does not allow it.
Also required for your business: almost every establishment must register under its state Tamil Nadu Shop & Establishment Registration — check whether it is mandatory, plus the fee, validity, renewal and documents for your state.