Tamil Nadu Professional Tax Slab Rate

Given below is the professional tax slab rate for salaried, income earning individuals in Tamil Nadu. The Professional tax collectable from the salary of August (1st Quarter) and January (2nd Quarter) is as follows:

Documents Required for Professional Tax Registration in Tamil Nadu

The following is the list of documents required for professional tax registration in Tamil Nadu:

1. Articles of Association
2. Lease Agreement
3. Memorandum of Association and Incorporation Certificate
4. Shops and Establishment Trade License Copy or Registration Certificate
5. PAN card

Tamil Nadu Professional Tax Rule

Here are the following details about the Tamil Nadu Professional Tax rule:

1. Under the Tamil Nadu Panchayats, Municipalities and Municipal Corporations Rules, 1998, professional tax is levied in Tamil Nadu.
2. The rule came into effect on 1 October 1988
3. The rule is applicable for all panchayats, towns, municipalities and municipal corporations in the state.
4. Businesses and individuals associated with any profession, trade, calling, or employment in Tamil Nadu are mandated to pay professional tax.

Professional Tax Applicability in Tamil Nadu

Under the Section 138C of Tamil Nadu Municipal Laws Second Amendment Act 59 of 1998, professional tax in Tamil Nadu is applicable:

1. Self-employed pays the professional tax of their own
2. Salaried individuals pay professional tax through the employer to the state government in the form of deduction of certain amount from their monthly wage.

Who is Responsible for Collecting Professional Tax in Tamil Nadu?

Collection of professional tax within the state is under the charge of the Commercial Tax Department of Tamil Nadu. Everyone engaged in a trade, profession, job, or calling within the Greater Chennai municipal must pay professional tax in every six months, under Tamil Nadu Municipal Laws (Second Amendment) Act, 1998.

How to Register for Professional Tax in Tamil Nadu?

The employer should apply for Registration certificate to Tamil Nadu tax department within 30 days of employing staff for their business.The individual should apply separately for each business if they have more than one business.

How to Pay Professional Tax Online in Tamil Nadu? 

Follow the steps mentioned below in order to pay professional tax online in Tamil Nadu:

Step 1: Visit https://chennaicorporation.gov.in/gcc/online-services/online-payment/profession-tax/

Step 2: Choose ‘Online Services’ from the navigation bar

Step 3: Select ‘Professional tax’

Step 4: Choose option to pay tax

Step 5: Enter the details required and complete the payment

List of Individuals Who are Not Charged Professional Tax in Tamil Nadu

The following category individuals are exempted from professional tax payment in Tamil Nadu: 

1. Individuals exceeding 65 years or age 
2. Women working exclusively under the Director of Small Savings or Mahila Pradhan Kshetriya Bachat Yojana 

1. Textile industry badli workers 
2. Military personnel of the forces as per the Navy Act 1957, the Airforce Act 1950, and the Army Act 1950. 
3. Parents or guardians of disabled children 
4. Individuals having permanent disability 
5. Reservists working for the members of the auxiliary forces or state 

Tamil Nadu Professional Tax Payment Due Date

The due date for professional tax payment for Tamil Nadu government is 1 April and 1 October for each half year. In case of failure in paying professional tax, penalty will be charged by the Tamil Nadu government.

Tamil Nadu Professional Tax Late Payment Penalty

Here are some of the details regarding the professional tax late payment penalty:

1. A monthly penalty of 2.00% will be charged in case the employer and individual fails to pay the professional tax.
2. Non-payment of professional tax may also incur a penalty of 10% in some cases.
3. Penalty of three times of the taxes owed will have to be paid if employer or an individual provides false or inaccurate information.