Tamil Nadu profession tax — Greater Chennai Corporation's half-yearly slabs under section 117-B(2) of the Tamil Nadu Urban Local Bodies Act, 1998, from chennaicorporation.gov.in (captured 16.09.2026)
- Notification number
- None — this document carries no number
- Issued for
- Tamil Nadu
- Date
- 16 September 2026
- Topic
- Rate schedule
What it says
Greater Chennai Corporation Revenue Department page. Profession tax is levied under section 117-B(2) of the Tamil Nadu Urban Local Bodies Act, 1998 on individuals, private establishments, salaried people and companies within the city, half-yearly on average half-yearly income. Slabs from the second half of 2024-25: nil up to ₹21,000; ₹180; ₹425; ₹930; ₹1,025; ₹1,250 above ₹75,000. Chennai only.
What was taken from it
The figures and statements this desk reads off this document, as extracted. Each one is shown on the topic page it belongs to: Professional tax · Tamil Nadu.
- Annual Cap
- ₹2,500 a year at the top slab — ₹1,250 each half-year
- Chennai.Basis
- The Corporation levies profession tax under section 117-B(2) of the Tamil Nadu Urban Local Bodies Act, 1998 on individuals, private establishments, salaried people and companies within the city, and each assessee registers for a permanent number (PTNAN).
- Chennai.Half Year.21000
- 0
- Chennai.Half Year.30000
- 180
- Chennai.Half Year.45000
- 425
- Chennai.Half Year.60000
- 930
- Chennai.Half Year.75000
- 1025
- Chennai.Half Year.Above
- 1250
- Chennai.Scope
- These are Greater Chennai Corporation's slabs only. Other local bodies in Tamil Nadu levy profession tax on their own slabs, which are not added here.
- Chennai.Slabs
- Greater Chennai Corporation, each half-year from the second half of 2024-25, on average half-yearly income: nil up to ₹21,000; ₹180 from ₹21,001 to ₹30,000; ₹425 to ₹45,000; ₹930 to ₹60,000; ₹1,025 to ₹75,000; ₹1,250 above that.
- Threshold
- Above ₹21,000 of average half-yearly income (Greater Chennai Corporation)