Professional tax by state · State · FY 2026-27
Professional tax in Tamil Nadu
Professional tax in Tamil Nadu costs up to ₹2,500 a year, banded on half-yearly income. Nothing is payable on half-yearly income up to ₹21,000. Slab table, statute and source below, verified and dated.
- Costs you at most
- ₹2,500 a year
- Banded on
- Half-yearly income
- Nothing payable up to
- ₹21,000
- Last verified
The Tamil Nadu slab table
| Half-yearly income | Tax per half-year | Over a full 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 |
| ₹75,001 and above | ₹1,250 | ₹2,500 |
- ₹21,001 – ₹30,000 — ₹180 × 2 half-years = ₹360 a year.
- ₹30,001 – ₹45,000 — ₹425 × 2 half-years = ₹850 a year.
- ₹45,001 – ₹60,000 — ₹930 × 2 half-years = ₹1,860 a year.
- ₹60,001 – ₹75,000 — ₹1,025 × 2 half-years = ₹2,050 a year.
- ₹75,001 and above — ₹1,250 × 2 half-years = ₹2,500 a year.
When it is collected
Banded on half-yearly income and collected twice a year by the local body.
What is worth knowing about Tamil Nadu
There is no single state-wide Tamil Nadu schedule — the tax is set and collected by your urban local body, half-yearly. We use the Greater Chennai Corporation schedule, revised by council resolution 574/2024 (notified 20 January 2025), which raised the three middle bands from 135/315/690 to 180/425/930 a half-year. The 100/235/510/760/1095 table carried here as a non-selectable variant is Chennai's OWN superseded schedule, not a rest-of-Tamil-Nadu default: the one state document that prints those figures presents them as Chennai's, and gives village panchayats a different and higher set. We therefore make no claim about what a local body outside Chennai charges until we have read its own schedule.
Tamil Nadu sets this per urban local body. We use the Greater Chennai Corporation schedule, as revised in January 2025; another local body may charge more or less.
No primary source was reachable, but two or more independent secondary sources agree exactly. Also covers a negative claim ('no statute was ever enacted') that no single document can prove.
The cap every state is under
Article 276(2), Constitution of India limits professional tax to ₹2,500 a person a year, whatever a state’s own schedule says. Several states are written to land exactly on it — that is why Karnataka and Maharashtra charge a different amount in one month of the year, and why an annual total on this page never exceeds ₹2,500.
Where this comes from
Statute: Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations (Levy and Collection of Profession Tax) Rules, 1998, as revised for Greater Chennai by council resolution 574/2024, notified 20 January 2025
Read from chennaicorporation.gov.in, last verified . This dataset is re-checked quarterly — the failure mode here is a state joining or leaving the list, not a slab moving, so we search for repeals and re-introductions every cycle. The full method is on our methodology page.
Superseded schedule
Kept so the change is legible, and for no other reason. This is not the rate in force and nothing on SahiSalary computes from it — the calculator cannot select it and the table above does not contain it.
Greater Chennai Corporation, superseded schedule (in force until council resolution 574/2024) — historical reference only
| Half-yearly income | Tax per half-year |
|---|---|
| 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 |
| ₹75,001 and above | ₹1,095 |
Your actual take-home
Professional tax is one line on a payslip, and rarely the line that decides anything. The one that does is what reaches your account after income tax, EPF and this deduction have all been taken. Our CTC to in-hand calculator, opened on Tamil Nadu, carries the schedule above through automatically, alongside income tax under the Income-tax Act 2025, EPF and gratuity, and shows the working for every line. Put your own CTC in it and read the figure rather than the rate.
One thing worth knowing before you do: professional tax is deductible from salary under s.19 of the Income-tax Act 2025 only under the old regime. Under the new regime it leaves your pay and buys nothing back. Whether that is worth anything depends on the rest of your deductions, so compare both regimes on Tamil Nadu figures — it computes each one and says which pays less tax on the numbers you enter, and nothing beyond that.