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
₹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 for all of them.
No. 01
Slabs
What is the professional tax slab in Tamil Nadu?
| 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, on the LWF calculator.
All states, A to Z: professional tax slabs by state. Other state pages: professional tax in Karnataka · professional tax in Maharashtra · professional tax in West Bengal · professional tax in Telangana · professional tax in 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, reviewed 19 Oct 2026.
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