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Professional tax in Tamil Nadu

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.

Professional Tax Rule in Tamil Nadu

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.

Slab rate of Professional Tax in Tamil Nadu

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

How to pay Professional Tax in Tamil Nadu?

Here is the series of steps an individual has to follow while paying professional tax in Tamil Nadu using an online portal:

  • First of all an individual has to visit the official website of the “Greater Chennai Corporation”.
  • From the available options choose the “Online Payment” option 
  • Once done choose the option of “Professional Tax Payment”
  • Follow the mentioned steps on your screen and choose your desired payment option such as debit card, or net banking to complete the payment
  • After completing the payment a receipt will be shown. You can download the receipt for future reference.

Exemption of Professional Tax in Tamil Nadu

The following category of individuals are exempted from paying the professional tax:

  • Those individuals who are above 65 years of age
  • Individuals who have a permanent disability
  • Foreigner employees who are residing in India
  • Parents of children who are facing any kind of physical or mental disability
  • Individuals who are working in the Army or Navy or any other force working for the state
  • Badli workers who are working in the textile mills

Due date of Professional Tax in Tamil Nadu

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.

Penalty on late payment of professional tax

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.

FAQs (Frequently Asked Questions)

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.

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