--- title: "Professional Tax Tamil Nadu 2026-27: Slabs | LekhaHR" description: "Professional tax Tamil Nadu 2026-27: half-yearly, set by each local body. Greater Chennai: nil up to ₹21,000 a half-year, up to ₹1,250 above ₹75,000." canonical: https://lekhahr.in/guides/professional-tax/tamil-nadu/ last_updated: 2026-10-19 --- > Design preview · sample data. Product previews and filled examples on this page use one sample company, Paiteq Technologies, and its people. They are not a LekhaHR customer, a testimonial or usage figures. Tamil Nadu · tax year 2026-27 · in force 1 Oct 2024 # Professional tax in Tamil Nadu (2026-27): half-yearly, by local body Tamil Nadu’s professional tax is collected by local bodies on half-yearly income (April to September, October to March). In Greater Chennai, income up to ₹21,000 a half-year pays nil and above ₹75,000 pays ₹1,250 a half-year, ₹2,500 a year; other corporations and municipalities publish their own rates. ## Professional tax calculator Professional tax · Tamil Nadu (Greater Chennai) ₹1,250 in January - **Each half-year**: ₹1,250 - **For the year**: ₹2,500 because ₹2,40,000 of half-yearly income is in the “Above ₹75,000” slab: ₹1,250 each half-year, deducted in August and January. Greater Chennai Corporation, Revenue Department: profession tax half-yearly rates with effect from the second half of 2024-25 · in force 1 Oct 2024 Another state? Use the [professional tax calculator](https://lekhahr.in/tools/professional-tax-calculator/) for all of them. No. 01 Slabs ## What is the professional tax slab in Tamil Nadu? **Greater Chennai Corporation professional tax, half-yearly income** | Half-yearly income | PT a half-year | For the year | | --- | --- | --- | | Up to ₹21,000 | nil | nil | | ₹21,001–₹30,000 | ₹180 | ₹360 | | ₹30,001–₹45,000 | ₹425 | ₹850 | | ₹45,001–₹60,000 | ₹930 | ₹1,860 | | ₹60,001–₹75,000 | ₹1,025 | ₹2,050 | | Above ₹75,000 | ₹1,250 | ₹2,500 | - Up to ₹21,000 - **PT a half-year**: nil - **For the year**: nil - ₹21,001–₹30,000 - **PT a half-year**: ₹180 - **For the year**: ₹360 - ₹30,001–₹45,000 - **PT a half-year**: ₹425 - **For the year**: ₹850 - ₹45,001–₹60,000 - **PT a half-year**: ₹930 - **For the year**: ₹1,860 - ₹60,001–₹75,000 - **PT a half-year**: ₹1,025 - **For the year**: ₹2,050 - Above ₹75,000 - **PT a half-year**: ₹1,250 - **For the year**: ₹2,500 The calculator reads “Income for the half-year” (April to September, October to March); the rates here are Greater Chennai Corporation’s, and other corporations and municipalities publish their own. Greater Chennai Corporation, Revenue Department: profession tax half-yearly rates with effect from the second half of 2024-25 · in force 1 Oct 2024 No. 02 Who pays ## Who deducts PT in Tamil Nadu, and who registers? The employer deducts it from salary before paying it, holds a registration to do so and pays the state; a business, a professional or a trader can also owe PT in its own right (enrolment). In Tamil Nadu the tax goes to the local body where the office sits. The other state deduction on the payslip: [labour welfare fund in Tamil Nadu](https://lekhahr.in/tools/lwf-calculator/), on the LWF calculator. All states, A to Z: [professional tax slabs by state](https://lekhahr.in/guides/professional-tax/#pt-tamil-nadu). Other state pages: [professional tax in Karnataka](https://lekhahr.in/guides/professional-tax/karnataka/) · [professional tax in Maharashtra](https://lekhahr.in/guides/professional-tax/maharashtra/) · [professional tax in West Bengal](https://lekhahr.in/guides/professional-tax/west-bengal/) · [professional tax in Telangana](https://lekhahr.in/guides/professional-tax/telangana/) · [professional tax in Gujarat](https://lekhahr.in/guides/professional-tax/gujarat/). No. 03 Questions ## Questions about professional tax in Tamil Nadu ### Is professional tax half-yearly in Tamil Nadu? Yes. It is read on the income of each half-year, April to September and October to March, and paid once a half-year. ### What is the professional tax in Chennai? Greater Chennai Corporation charges nil up to ₹21,000 of half-yearly income, then ₹180, ₹425, ₹930, ₹1,025, ₹1,250 a half-year, from 1 Oct 2024. ### Is professional tax the same across Tamil Nadu? No. Each corporation and municipality publishes its own rates within the state law; the Greater Chennai rates on this page are the ones the calculator uses. ### How much professional tax is paid in Tamil Nadu in a year? Up to ₹2,500 in Greater Chennai: ₹1,250 in each half-year at the top slab, within the ₹2,500 cap. ### Who pays professional tax in Tamil Nadu? The employer deducts it from salary before paying it, holds a registration to do so and pays the state; a business, a professional or a trader can also owe PT in its own right (enrolment). The tax goes to the local body. - **Greater Chennai rates**: Greater Chennai Corporation, Revenue Department: profession tax half-yearly rates with effect from the second half of 2024-25; in force 1 Oct 2024 - **Cap**: Constitution of India, Article 276(2), as amended by the Constitution (Sixtieth Amendment) Act, 1988 [Checked by the LekhaHR team](https://lekhahr.in/editorial-policy/), reviewed 19 Oct 2026. 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