Professional Tax in Tamil Nadu
By Varun M
Tamil Nadu doesn't deduct professional tax monthly — it's paid twice a year. And if you work in Chennai specifically, your actual rate is different from the rest of the state, following its own revised municipal slab.
Professional Tax Calculator
See your figure, including the half-yearly mechanism explained clearly.
The short answer
Nil up to ₹21,000 half-yearly income, rising in six tiers to ₹1,250 every six months (₹2,500/year) above ₹1,00,000 — this is the general state-level slab. Greater Chennai Corporation runs its own, different revised rates.
Not a monthly deduction — read this first
Unlike every other state on this site except Kerala, Tamil Nadu doesn't take professional tax out of your payslip each month. It's assessed against your income for each six-month half-year and paid as one lump sum, twice a year. Any "monthly" figure you see for Tamil Nadu — including on our own calculator above — is a derived comparison number only (the half-yearly amount ÷ 6), shown purely so you can compare against monthly-deduction states. Nothing is actually taken out of your pay every month here.
The general (non-Chennai) slab, by half-year
| Half-yearly income | Tax per half-year | Annual (2 instalments) |
|---|---|---|
| Up to ₹21,000 | Nil | Nil |
| ₹21,001 – ₹30,000 | ₹135 | ₹270 |
| ₹30,001 – ₹45,000 | ₹315 | ₹630 |
| ₹45,001 – ₹60,000 | ₹690 | ₹1,380 |
| ₹60,001 – ₹75,000 | ₹1,025 | ₹2,050 |
| Above ₹75,000 | ₹1,250 | ₹2,500 |
Chennai runs its own, different slab
The Greater Chennai Corporation revised its own professional tax slab by circular dated 20 January 2025, effective from the second half of FY 2024-25. It's structured differently from the general state slab above — a lower exemption threshold (₹21,000, same starting point) but a different rate curve: nil up to ₹21,000, ₹100 from ₹21,001–₹30,000, ₹235 from ₹30,001–₹45,000, ₹510 from ₹45,001–₹60,000, ₹760 from ₹60,001–₹75,000, ₹1,000 from ₹75,001–₹1,00,000, and ₹1,250 above ₹1,00,000. If your employer is based within Greater Chennai Corporation limits, this is the table that applies to you, not the general state slab. For the first half of the year, PT is typically deducted from the August salary; for the second half, from the January salary.
Who's liable
Every salaried employee and self-employed professional above the exemption threshold is liable. For salaried employees, the employer assesses and deducts the half-yearly amount from one month's pay within each half-year period, rather than spreading it across months.
Worked examples (general state slab)
- ₹25,000 half-yearly income: in the ₹21,001–₹30,000 band — ₹135 for that half-year (a derived monthly-comparison figure of ≈₹23, not an actual monthly deduction).
- ₹50,000 half-yearly income: in the ₹45,001–₹60,000 band — ₹690 for that half-year, ₹1,380/year.
- ₹80,000 half-yearly income: above ₹75,000 — ₹1,250 for that half-year, ₹2,500/year — the constitutional maximum.
Related reading
- Professional tax in Kerala — the only other half-yearly state, also recently revised.
- Professional tax in Karnataka — a neighbouring state, monthly deduction instead.
- Professional tax in Andhra Pradesh — a south India monthly-deduction comparison.
Professional tax is one of the deductions modelled in the Take-Home Salary Calculator — use it for your full monthly breakdown, not just professional tax on its own.
FAQ
No — Tamil Nadu assesses professional tax on your half-yearly income and collects it as a lump sum twice a year, not as a monthly payslip deduction.
Nil up to ₹21,000 half-yearly income, ₹135 from ₹21,001–₹30,000, ₹315 from ₹30,001–₹45,000, ₹690 from ₹45,001–₹60,000, ₹1,025 from ₹60,001–₹75,000, and ₹1,250 above ₹75,000.
Yes — the Greater Chennai Corporation runs its own revised slab (circular dated 20 January 2025), with different rates at every band above the nil threshold. If your employer is within Chennai Corporation limits, that table applies, not the general state slab.
Twice a year — typically deducted from the August salary for the first half of the year, and the January salary for the second half.
Only Kerala — every other state on this site deducts professional tax monthly instead.
Last verified: 15 Aug 2026
Sources: Article 276(2) of the Constitution (₹2,500/year cap); Tamil Nadu Panchayats/Municipalities Act general profession tax slab, corroborated across multiple tax-compliance publishers; Greater Chennai Corporation revision, circular dated 20 January 2025, effective 2nd half FY 2024-25.
This is an indicative estimate for salaried employees, not accounting or legal advice. Local bodies outside Chennai may also set their own rates — confirm your exact liability with your employer's payroll team or a qualified professional.