Overview
Professional tax in Tamil Nadu is a direct tax levied on individuals who are engaged in any profession, trade, calling or employment in the state. The tax is levied under the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1987.
Professional tax is a direct tax levied by the state government on individuals who earn income through employment, profession, or trade. It is a mandatory tax for all salaried and self-employed individuals in Tamil Nadu, whose monthly income exceeds ₹21,000.
Revised Professional Tax in Tamil Nadu
The Tamil Nadu government revised the professional tax rates in April 2023. The new tax rates are as follows:
| Average Monthly Incom | Payable Tax Amount |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 to ₹30,000 | ₹130 |
| ₹30,001 to ₹45,000 | ₹315 |
| ₹45,001 to ₹60,000 | ₹690 |
| ₹60,001 to ₹75,000 | ₹1025 |
| Above ₹75,000 | ₹1250 |
Types of Professional Tax Certificate
There are two types of professional tax certificates:
- Half-yearly certificate: This certificate is valid for six months.
- Yearly certificate: This certificate is valid for one year.
Documents Required for Professional Tax Registration in TN
The following documents are required for professional tax registration in Tamil Nadu:
- Photographs
- PAN card
- Aadhaar card
- Bank statement
- Form 1 (Application for registration)
Procedure For Registration And Payment Of Profession Tax
Online
To register for professional tax online, you can visit the Tamil Nadu e-Governance Agency website. You will need to create an account and fill in the necessary details. Once you have registered, you can make the payment online using a debit card, credit card, or net banking.
Offline
To register for professional tax offline, you can visit the office of the local municipal corporation or town panchayat. You will need to fill in the necessary details and submit the required documents. Once your registration is approved, you will be issued a professional tax certificate.
Who Gets Exemption from Professional Tax in Tamil Nadu
The following individuals are exempt from professional tax in Tamil Nadu:
- Individuals whose monthly income is less than ₹21,000
- Individuals who are above the age of 65 years
- Individuals who are disabled.
- Individuals who are serving in the Indian Army, Navy, or Air Force.
- Individuals who are working in the government sector.
The Due Date for Filing Professional Tax in Tamil Nadu
The due date for filing professional tax in Tamil Nadu is the 31st of March for the financial year ending on the 31st of March.
The Professional Tax Rate in Tamil Nadu
The professional tax rate in Tamil Nadu varies depending on the average monthly income of the individual. The new tax rates, as revised in April 2023, are as follows:
| Average Monthly Income | Payable Tax Amount |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 to ₹30,000 | ₹130 |
| ₹30,001 to ₹45,000 | ₹315 |
| ₹45,001 to ₹60,000 | ₹690 |
| ₹60,001 to ₹75,000 | ₹1025 |
| Above ₹75,000 | ₹1250 |
Why Vakilsearch?
Vakilsearch is a leading provider of professional tax services in Tamil Nadu. We have a team of experts who are dedicated to helping you simplify the professional tax registration process and ensure compliance with all applicable laws.
We offer a wide range of services, including:
- Professional tax registration assistance
- Compliance support
- Tax planning advice
- Representation in case of disputes
We are committed to providing you with the best possible service and helping you meet your tax obligations seamlessly.
FAQs on Professional Tax in Tamil Nadu
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