Post-amendment to the Tamil Nadu Entertainments Tax Act 1939 on 4 October 2004, gross fell to 115 per cent of net. The Commercial Taxes Department disclosed 43.65 crore in entertainment tax revenue for the year.
A list of films produced in the Tamil film industry in India in 2005 by release date:
The following is the list of highest-grossing Tamil cinema films released in 2005.
The following Tamil films were also released in 2005, though the release date remains unknown.