Professional tax · FY 2026-27
Professional tax in Tamil Nadu
The slabs for salaried employees in Tamil Nadu, when the employer pays, and a calculator. For companies in Chennai and across the state.
Slabs
Based on six months' gross salary, deducted twice a year.
| Gross salary for the half-year | Professional tax |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 to ₹30,000 | ₹180 each half-year |
| ₹30,001 to ₹45,000 | ₹425 each half-year |
| ₹45,001 to ₹60,000 | ₹930 each half-year |
| ₹60,001 to ₹75,000 | ₹1,025 each half-year |
| Above ₹75,000 | ₹1,250 each half-year |
These are Greater Chennai Corporation rates, in force from 2024-25. Other municipalities and panchayats in Tamil Nadu set their own rates, which can differ.
When the employer pays: Twice a year: by 30 September (April to September) and 31 March (October to March).
Calculator
Professional tax in Tamil Nadu
₹2,500 a year
Deducted in two parts, in September and March (₹1,250 each).
Let payroll work it out every month
Vijaya Rise deducts professional tax for each employee by their state, along with PF, ESI and TDS, and reminds you before every due date. Free for up to 10 employees.
Free for up to 10 employees · No card needed
Common questions
Who has to pay professional tax in Tamil Nadu?
Salaried employees working in Tamil Nadu whose salary is above the nil slab. The employer deducts it from salary and pays it to the state.
What is the maximum professional tax in Tamil Nadu?
The Constitution caps professional tax at ₹2,500 a year per person, so no state can charge more than that.
When does the employer pay professional tax in Tamil Nadu?
Twice a year: by 30 September (April to September) and 31 March (October to March).
Is professional tax deductible from income tax?
Yes, in the old tax regime the professional tax paid is deducted from salary income. The new tax regime does not allow it.
Does the employer need to register?
Yes. Employers with staff in Tamil Nadu register with the state for professional tax (and in many states the business itself pays an annual amount). Register before the first salary that attracts PT.
Rates as used in Vijaya Rise payroll, re-checked against state notifications on 25 October 2026. States revise these from time to time: confirm with your CA or the state commercial tax department before filing.