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Half-yearly income up to ₹21,000 — Nil
Current PT slabs in Tamil Nadu
Monthly income
Tax payable
Up to ₹3,500 (half-yearly ≤ ₹21,000)
Nil
₹3,501 – ₹5,000 (₹21,001 – ₹30,000)
₹135 per half-year
₹5,001 – ₹7,500 (₹30,001 – ₹45,000)
₹315 per half-year
₹7,501 – ₹10,000 (₹45,001 – ₹60,000)
₹690 per half-year
₹10,001 – ₹12,500 (₹60,001 – ₹75,000)
₹1,025 per half-year
Above ₹12,500 (above ₹75,000)
₹1,250 per half-year
Registration form
Form-1 (employer registration), Form-2 (enrollment)
When to register
Mandatory if any employee earns above the threshold
Filing frequency
Half-yearly — 30 September & 31 March
Penalty
₹100 – ₹1,000 + 1.25% interest per month on unpaid tax
Where to file / pay
Local Greater Chennai / Coimbatore / Madurai municipal corporation portals
Tamil Nadu specifics
Tamil Nadu is one of the few states with HALF-YEARLY (not monthly) PT collection
Levied by municipal corporations under the Tamil Nadu Municipal Laws (Second Amendment) Act, 1998
Tirunelveli, Salem, Tiruchirappalli, Tiruppur and other corporations have separate self-service portals
Self-employed professionals (CA, doctor, lawyer) pay through Form-2 enrollment
FAQ
Is PT applicable in Tamil Nadu?
Yes — collected by municipal corporations (Chennai, Coimbatore, Madurai, Salem, etc.) under state municipal laws. Not all panchayats charge PT.
I am a freelancer in Chennai — do I need to register?
Yes if you earn above the exemption threshold. File Form-2 with Greater Chennai Corporation; pay half-yearly per the slab.
What is the maximum PT in Tamil Nadu per year?
₹2,500 — capped by Article 276 of the Constitution. Tamil Nadu collects ₹1,250 × 2 half-years = ₹2,500.
PT in other states