Professional Tax

Professional Tax (TN) Due Date — Filing Calendar 2026-27

Due Date

30th April, 30th October

Quarterly

What is Professional Tax (TN)?

Professional Tax in Tamil Nadu is levied under the Tamil Nadu Municipal Laws (Second Amendment) Act. It is paid half-yearly. Employers must deduct PT from employees and deposit twice a year — by 30th April (for October–March) and 30th October (for April–September).

Who files it?

All employers registered under the Tamil Nadu PT Act must deduct PT from employees earning above ₹21,000 per half-year and remit it half-yearly. Self-employed professionals also register and pay half-yearly.

Filed with

Tamil Nadu Commercial Taxes Department

https://www.tnvat.gov.in

Late Fee & Penalty

Penalty of 10% of unpaid tax plus simple interest at 2% per month on the outstanding amount.

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Frequently Asked Questions — Professional Tax (TN)

What are the Professional Tax slabs in Tamil Nadu?

Half-yearly earnings up to ₹21,000: Nil. ₹21,001–₹30,000: ₹100. ₹30,001–₹45,000: ₹235. ₹45,001–₹60,000: ₹510. ₹60,001–₹75,000: ₹760. Above ₹75,000: ₹1,095. Annual maximum ₹2,500.

When is the PT due in Tamil Nadu?

PT is paid half-yearly: by 30th April for the October–March period, and by 30th October for the April–September period.

Is PT in Tamil Nadu paid by the employer or the employee?

The employer deducts PT from the employee's salary and deposits it on the employee's behalf. The employer also pays separate PT on their own profession/trade.

Can PT in Tamil Nadu be paid online?

Yes. Tamil Nadu offers e-payment of professional tax through the Commercial Taxes Department portal.

Related Deadlines

Professional Tax (MH)

Professional Tax Maharashtra due date is 28th of every month. PT slab rates for MH, registration, and monthly payment calendar for FY 2026-27.

Professional Tax (KA)

Professional Tax Karnataka due date is 20th of every month. PT slab rates, registration, and monthly payment calendar for Karnataka for FY 2026-27.

Professional Tax (GJ)

Professional Tax Gujarat annual return due date is 31st March. PT registration, annual rates, and Gujarat PT compliance calendar for FY 2026-27.

Professional Tax (WB)

Professional Tax West Bengal due date is 21st of every month. PT slab rates, registration, and West Bengal PT payment calendar for FY 2026-27.

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