Professional tax, FY 2026-27
Professional tax in Tamil Nadu
In Chennai, professional tax is charged each half-year on your average half-yearly income: ₹1,250 a half-year, ₹2,500 a year, once it is above ₹75,000.
Who charges it and how
Professional tax in Tamil Nadu is charged under section 117-B of the Tamil Nadu Urban Local Bodies Act, 1998, by the Greater Chennai Corporation. The Greater Chennai Corporation collects it. For salaried employees it is deducted from salary by the employer; your payslip shows it as a deduction.
The Constitution limits professional tax to ₹2,500 a year for each person (article 276(2)).
Source: Greater Chennai Corporation: profession tax. Rules checked 21 October 2026.
Tamil Nadu takes at most ₹2,500 a year
Chennai charges professional tax every half-year, on your average income for the half-year. These rates apply from the second half of 2024-25.
| Half-yearly income | Professional tax |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 to ₹30,000 | ₹180 a half-year |
| ₹30,001 to ₹45,000 | ₹425 a half-year |
| ₹45,001 to ₹60,000 | ₹930 a half-year |
| ₹60,001 to ₹75,000 | ₹1,025 a half-year |
| ₹75,001 and above | ₹1,250 a half-year |
These are the Greater Chennai Corporation's rates. Other councils in Tamil Nadu set their own, which we have not checked, so look at your payslip if you work outside Chennai.
At 10 LPA, professional tax averages ₹208 a month in Tamil Nadu
In-hand salary in Tamil Nadu on common CTCs, new regime, basic at 50% of CTC and PF on full basic. The LPA pages use Maharashtra; choose Tamil Nadu there to match this table. They do not take off ESI, which applies at lower wages in covered workplaces.
| CTC | Gross a month | Professional tax a year | In-hand a month |
|---|---|---|---|
| 4 LPA | ₹30,532 | ₹2,500 | ₹28,323 |
| 5 LPA | ₹38,165 | ₹2,500 | ₹35,456 |
| 6 LPA | ₹45,798 | ₹2,500 | ₹42,589 |
| 8 LPA | ₹61,063 | ₹2,500 | ₹56,855 |
| 10 LPA | ₹76,329 | ₹2,500 | ₹71,121 |
| 12 LPA | ₹91,595 | ₹2,500 | ₹85,387 |
| 15 LPA | ₹1,14,494 | ₹2,500 | ₹1,00,300 |
| 20 LPA | ₹1,52,658 | ₹2,500 | ₹1,29,330 |
| 25 LPA | ₹1,90,823 | ₹2,500 | ₹1,56,125 |
| 30 LPA | ₹2,28,988 | ₹2,500 | ₹1,80,685 |
Your payslip in Tamil Nadu can differ
Payroll teams take professional tax on the state schedule for each month, so one payslip can differ from the yearly figure divided by 12. If yours shows an amount you do not expect, ask which schedule and salary they used.
It lowers your income tax only in the old regime
In the old regime, the professional tax you pay is deducted from your salary income (section 19 of the Income-tax Act 2025). The new regime, which applies unless you choose the old one, does not allow the deduction (section 202(2)(a)). Compare the two regimes.
Tamil Nadu professional tax, in short
How much is professional tax in Tamil Nadu?
In Chennai, professional tax is charged each half-year on your average half-yearly income: ₹1,250 a half-year, ₹2,500 a year, once it is above ₹75,000.
Is professional tax deductible from income tax in Tamil Nadu?
Only in the old regime, where the professional tax you pay is deducted from your salary income under section 19 of the Income-tax Act 2025. The new regime, which is the default, does not allow it.
Professional tax in other states
- Maharashtra₹200 a month and ₹300 in February at ₹50,000 a month
- Karnataka₹200 a month and ₹300 in February at ₹50,000 a month
- Telangana₹200 a month at ₹50,000 a month
- Andhra Pradesh₹200 a month at ₹50,000 a month
- West Bengal₹200 a month from April to September 2026, then ₹140 a month from October 2026 under the proposed schedule at ₹50,000 a month
- Gujarat₹200 a month at ₹50,000 a month
- Madhya Pradesh₹208 a month for eleven months and ₹212 in the twelfth at ₹50,000 a month
- Kerala₹1,250 each half-year at ₹50,000 a month
- Bihar₹2,000 a year at ₹50,000 a month
- Punjab₹200 a month at ₹50,000 a month
- OdishaRepealed from April 2026 by ordinance; check with your employer
- Delhi, Haryana, UP and RajasthanNo professional tax that we could find
Work out your whole salary
- In-hand salary calculatorCTC to monthly in-hand, with your state
- Salary breakup calculatorEvery component of your CTC
- Income tax, old vs newWhich regime leaves you more
These figures are estimates based on the information you entered and the rules for tax year 2026-27 under the Income-tax Act 2025 as it stands after Budget 2026, EPFO notifications and state professional tax schedules. They are general information, not tax, financial or legal advice. Your actual in-hand salary can differ, for example because of your company's salary structure, variable pay, PF rules, your regime choice, TDS timing or your state. Check your payslip, or ask your payroll team or a chartered accountant, before relying on these figures.