Get the latest information about professional tax slab rates applicable in Tamil Nadu for the individuals based on their profession and income level.
Professional Tax is a direct tax charged by individual states on the income of earning individuals. The amount of tax charged differs for everyone based on the earnings of an individual. It is charged to salaried individuals, business owners, entrepreneurs, and individuals engaged in some kind of professional activity.
As per Article 276 of the Indian Constitution, the maximum amount of professional tax charged on an individual is ₹ 2,500.
As per the Tamil Nadu Panchayats and Municipal Corporation 1998, the professional tax is levied under the Municipal Corporations of different states. This rule came into the limelight on 1 October 1998. This tax is applicable across all the municipalities and panchayats across the state on earning individuals such as salaried employees, businessmen, professionals such as doctors, consultants, engineers etc.
In any state, the professional tax is charged based on an individual’s income. Here is the complete table showing the slab rate of professional tax charged on the income of individuals:
Monthly Income | Payable Tax Amount |
---|---|
Upto ₹ 21,000 | Nil |
₹ 21,000 to ₹ 30,000 | ₹ 130 |
₹ 30,000 to ₹ 45,000 | ₹ 145 |
₹ 45,000 to ₹ 60,000 | ₹ 690 |
₹ 60,000 to ₹ 75,000 | ₹ 1,025 |
Above ₹ 75,000 | ₹ 1,250 |
Here is the series of steps an individual has to follow while paying professional tax in Tamil Nadu using an online portal:
The following category of individuals are exempted from paying the professional tax:
In Tamil Nadu, the professional tax is paid half-yearly. The due date of professional tax in any half-year is due in April to October. Any late payment will attract a penalty on the outstanding amount.
Those individuals who fail to pay professional tax on time are liable to pay a monthly penalty of 2% on the outstanding amount. An extra penalty of 10% can be imposed in certain cases. If an individual provides false or misleading information, they can be accountable for a hefty penalty of up to three times the tax owed.
Yes, like other states professional tax is compulsory in Tamil Nadu for earning individuals. Those individuals who are earning monthly income of more than ₹ 21,000are eligible to pay in Tamil Nadu.
The minimum amount of tax an individual has to pay in Tamil Nadu is ₹ 130 and this amount is paid on monthly salary between ₹ 21,000 to ₹ 30,000
Those individuals who are members of Navy/Army are exempted from paying professional tax in Tamil Nadu.
An individual in Tamil Nadu can pay professional tax through the official portal of Chennai Corporate government.