Professional Tax in Tamil Nadu is governed by The Tamil Nadu Municipal Laws (Second Amendment) Act, 1998, and operationalized through The Tamil Nadu Professional Tax Rules, 1999. It is a state-imposed tax on income derived from professions, trades, callings, and employment within the jurisdiction of Tamil Nadu’s local bodies.
This blog post outlines everything you need to know about Tamil Nadu PT—its applicability, required documentation, slab rates, registration method, and return filing details.
For any assistance in
HRMS, Payroll & Compliance Outsourcing, Tax Management or S&E Registration, do contact us.
We provide PAN India service.
Click here to get the Lowest QuotesWho is Liable to Pay Professional Tax in Tamil Nadu?
As per the Act:
- All individuals and employers engaged in salaried employment or practicing a profession within Tamil Nadu are liable to pay Professional Tax.
- Employers are mandated to deduct PT from their employees’ salaries and remit it to the respective municipal authority.
Exemption:
- There are no specific exemptions prescribed under this Act.
Required Documents for PT Registration in Tamil Nadu
Entities and employers registering under Tamil Nadu PT must furnish the following documents:
- Memorandum of Association (MOA) & Certificate of Incorporation
- Articles of Association (AOA)
- PAN Card
- Lease Agreement or Rent Agreement
- Shops & Establishment Registration Certificate / Trade License
Tamil Nadu PT Registration Process
- Mode: Online
- Official Portal: https://erp.chennaicorporation.gov.in/e-portal/login.do
Eligible businesses and employers must register through the Chennai Corporation’s online portal or the appropriate municipal authority portal based on their jurisdiction.
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Tamil Nadu Professional Tax Slab Rates
Professional Tax is assessed based on monthly salary as per the following structure:
| Monthly Salary Range (INR) | Monthly PT Payable |
| Upto ₹ 21,000 | ₹ 0 (Nil) |
| ₹ 21,001 to ₹ 30,000 | ₹ 135 |
| ₹ 30,001 to ₹ 45,000 | ₹ 315 |
| ₹ 45,001 to ₹ 60,000 | ₹ 690 |
| ₹ 60,001 to ₹ 75,000 | ₹ 1,025 |
| Above ₹ 75,001 | ₹ 1,250 |
Filing of Returns in Tamil Nadu
Employers are required to file PT returns bi-annually:
| Return Frequency | Due Date |
| Every 6 months | By the last day of September and March |
Conclusion:
Staying compliant with Tamil Nadu’s Professional Tax regulations is crucial for both salaried professionals and business owners. From proper registration to timely return filing, every step ensures you avoid penalties and maintain legal compliance.
To register or log in, visit: https://erp.chennaicorporation.gov.in/e-portal/login.do
For any assistance in
HRMS, Payroll & Compliance Outsourcing, Tax Management or S&E Registration, do contact us.
We provide PAN India service.
Click here to get the Lowest Quotes
