India Payroll RulesChennai professional tax (Greater Chennai Corporation)
The Greater Chennai Corporation’s Revenue Department press release R.D. PT C.No/3555/2026 of 4 August 2026 (read on 14 November 2026) restates the profession tax by half-yearly gross income, with the new amounts applying from II/2024-25: nil up to ₹21,000; ₹180 for ₹21,001 to ₹30,000; ₹425 up to ₹45,000; ₹930 up to ₹60,000; ₹1,025 up to ₹75,000; ₹1,250 above ₹75,000. Employers deduct it under section 117-C of the Tamil Nadu Urban Local Bodies Act, 1998, from the salary of August and January (Rule 277(2) of the 2023 Rules).
The table
| Half-yearly gross income | From 1 April 2018 | From II/2024-25 |
|---|---|---|
| Up to ₹21,000 | Nil | Nil |
| ₹21,001 to ₹30,000 | ₹135 | ₹180 |
| ₹30,001 to ₹45,000 | ₹315 | ₹425 |
| ₹45,001 to ₹60,000 | ₹690 | ₹930 |
| ₹60,001 to ₹75,000 | ₹1,025 | ₹1,025 |
| Above ₹75,000 | ₹1,250 | ₹1,250 |
Examples from monthly pay
| Monthly gross pay | Half-yearly income | Tax each half-year |
|---|---|---|
| ₹3,000 | ₹18,000 | ₹0 |
| ₹4,000 | ₹24,000 | ₹180 |
| ₹6,000 | ₹36,000 | ₹425 |
| ₹8,000 | ₹48,000 | ₹930 |
| ₹11,000 | ₹66,000 | ₹1,025 |
| ₹15,000 | ₹90,000 | ₹1,250 |
| ₹30,000 | ₹180,000 | ₹1,250 |
Remitting
The tax deducted in August 2026 is remitted on or before 30 September 2026 with the return in Form-14 (Rule 277(3)), and the employer’s details are sent in Form-15 by email as the press release explains.
Limits of this page
This is the Greater Chennai Corporation’s notice only; other Tamil Nadu local bodies were not read. Half-yearly gross income is taken as six months’ gross pay. Check the Corporation or your employer for how arrears and part years are treated.
Common questions
How is profession tax worked in Chennai?
By half-yearly gross income, from the Greater Chennai Corporation press release of 4 August 2026: nil up to ₹21,000; ₹180 for ₹21,001 to ₹30,000; ₹425 up to ₹45,000; ₹930 up to ₹60,000; ₹1,025 up to ₹75,000; ₹1,250 above ₹75,000.
When is it deducted?
Rule 277(2) of the Tamil Nadu Urban Local Bodies Rules, 2023: from the salary payable for the months of August and January every year. The August deductions are to be remitted by 30 September, with the return in Form-14 (Rule 277(3)).
What changed from the earlier amounts?
The press release shows new amounts from the second half of 2024-25: ₹180, ₹425 and ₹930 in place of ₹135, ₹315 and ₹690 for the three middle slabs; the top two slabs are unchanged.
Does this apply to the rest of Tamil Nadu?
No. This is the Greater Chennai Corporation’s notice; other local bodies were not read, so check your own body’s notice.
Source
- Greater Chennai Corporation, Revenue Department, Press Release R.D. PT C.No/3555/2026 dated 4 August 2026, read on 14 November 2026 (the table page looked at as an image).
Read on 14 November 2026. This covers the Greater Chennai Corporation only: other Tamil Nadu local bodies have their own notices. This site is independent, not connected with the Greater Chennai Corporation, and gives information, not tax advice.