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LABOR LAW LIBRARYPROFESSIONAL TAXProfessional Tax in Tamilnadu: Rates & Compliance (2026)
ACT
The Tamil Nadu Municipal Laws (Second Amendment) Act, 1998
rule
The Tamil Nadu Professional Tax Rules, 1999
applicability
A person or employer by whom tax is payable under this Act
Exemption
Not Applicable
Registration Process
Online
List Of Documents For Registration
- Memorandum Of Association & Incorporation Certificate
- Articles Of Association
- PAN Card
- Lease Agreement
- Shops and Establishment Registration Certificate / Trade License Copy
Professional Rates
| Salary (INR) | PT Amount | Remarks |
|---|---|---|
| Upto 21000 | ₹ 0 | Nil |
| Between 21001 To 30000 | ₹ 135 | |
| Between 30001 To 45000 | ₹ 315 | |
| Between 45001 To 60000 | ₹ 690 | |
| Between 60001 To 75000 | ₹ 1025 | |
| Above 75001 | ₹ 1250 |
Filings of Returns
| Task | Last Date Of Filings Returns | Forms |
|---|---|---|
| Payment Of Employer Tax | Every 6 month(s) starting on last day of September |
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