Tamil Nadu
Professional Tax Act Information
Any individual, employer, or business liable to pay Professional Tax under the applicable State Professional Tax Act.
Not Applicable
Local Authority / Municipal Corporation, Government of Tamil Nadu
Professional Tax Slabs
Professional Tax payable based on the employee's earned salary.
| S. No. | Salary | Professional Tax Amount |
|---|---|---|
| 01 | Up to ₹21,000 | Nil |
| 02 | ₹21,001 to ₹30,000 | ₹180 Half-Yearly |
| 03 | ₹30,001 to ₹45,000 | ₹425 Half-Yearly |
| 04 | ₹45,001 to ₹60,000 | ₹930 Half-Yearly |
| 05 | ₹60,001 to ₹75,000 | ₹1,025 Half-Yearly |
| 06 | ₹75,001 and above | ₹1,250 Half-Yearly |
Professional Tax Compliance Summary
Check Applicability
Identify employees covered under the applicable Tamil Nadu Professional Tax salary slabs and exclude eligible exempt categories.
Calculate Monthly Deduction
Deduct Professional Tax from each covered employee based on the applicable monthly gross salary slab.
Maintain Payroll Records
Record employee-wise salary, slab, deduction and payment details for payroll reconciliation and statutory verification.
Remit and File on Time
Deposit the deducted Professional Tax and submit the prescribed return within the applicable statutory timeline.