Chennai Professional Tax: Current Half-Yearly Slabs

Greater Chennai Corporation’s current professional-tax table sets the three lower taxable half-yearly amounts at ₹180, ₹425 and ₹930. The municipal source identifies the schedule as effective from the second half of 2024–25.

Greater Chennai Corporation rates

Municipal scope

The GCC page links its levy to section 117-B(2) of the Tamil Nadu Urban Local Bodies Act and describes persons and businesses within the city’s limits. This is Chennai-specific guidance. Employers with multiple Tamil Nadu locations should identify the collecting local body for each location.

Employer action

1. Compare Chennai payroll settings with the half-yearly income basis and retain the previous configuration for historical periods.
2. Check employee and establishment location mapping before applying the table across branches.
3. Review any differences involving the older ₹135, ₹315 and ₹690 bands against the correct period and local authority. Keep the calculation and source in the payroll review file.

Frequently asked questions

Is this a newly issued November 2026 notification?

This article records the current municipal table as verified in November 2026. The source itself describes an earlier commencement period.

Can these slabs be used for every Tamil Nadu municipality?

Confirm the relevant local body’s published schedule before using the Chennai figures for another location.

Is the income basis monthly?

The table is expressed on an average half-yearly income basis. Payroll calculations should preserve that basis when deductions are spread across pay periods.

Source and reference

Government source: Greater Chennai Corporation — Revenue / Profession Tax.

Related compliance references

• Tamil Nadu Professional Tax Rates
• Tamil Nadu Labour Welfare Fund Contributions
• Professional tax library