Tamil Nadu Professional Tax Slab 2026-27

Tamil Nadu sets professional tax by income over a half-year (six months), not by monthly salary. The slabs in force today:

• Up to ₹21,000 income in a half-year: Nil
• ₹21,001–₹30,000 income in a half-year: ₹180 per half-year
• ₹30,001–₹45,000 income in a half-year: ₹425 per half-year
• ₹45,001–₹60,000 income in a half-year: ₹930 per half-year
• ₹60,001–₹75,000 income in a half-year: ₹1,025 per half-year
• Above ₹75,000 income in a half-year: ₹1,250 per half-year

Charged twice a year by your local body (corporation, municipality or town panchayat) on six months' income; payable by 30 September and 31 March.

1. Register for professional tax in Tamil Nadu before deducting it from employees there.
2. Deduct the amount for each employee's slab from their salary.
3. Deposit what you deducted with Tamil Nadu by the state's due date, and file any return the state asks for.
4. Show the amount deducted on the employee's payslip and Form 16.

Professional tax is capped at ₹2,500 per person per year across India. In Tamil Nadu the most one employee pays is ₹2,500.

Greater Chennai Corporation's revised rates (circular of 20 January 2025), as reported by payroll references. Last checked on 18 October 2026. Professional tax is set by each state and can change without notice, so confirm the current schedule with the state tax department before you rely on it for a filing.

Each local body sets its own amounts. These are the Greater Chennai Corporation's; other corporations and municipalities may differ — check with yours.