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Profession Tax in Chennai: Slabs, Who Pays and How to Pay

Earn more than Rs 21,000 in a half-year in Chennai and you owe GCC profession tax, from Rs 180 to Rs 1,250 per half-year. Here is how it works.

19 October 2026

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Anyone earning in Chennai, whether through a salary, a business or a profession, owes profession tax to the Greater Chennai Corporation once their average half-yearly income crosses Rs 21,000. The top rate is Rs 1,250 per half-year, according to the slab table on GCC’s Revenue Department page, which says the current rates took effect from the second half of 2024-25.

Most salaried people never deal with it directly, because employers deduct it and pay GCC. But if you are self-employed, run a shop or practise as a doctor, lawyer or consultant, registering and paying is your job. The second half-year of 2026-27 began on 1 October, so this is a good time to check.

The slabs

Profession tax is charged twice a year, on the average income for each half-year. GCC lists these rates:

Average half-yearly income	Tax per half-year
Up to Rs 21,000	Nil
Rs 21,001 to Rs 30,000	Rs 180
Rs 30,001 to Rs 45,000	Rs 425
Rs 45,001 to Rs 60,000	Rs 930
Rs 60,001 to Rs 75,000	Rs 1,025
Above Rs 75,000	Rs 1,250

The income figure is for six months, not one. Someone on Rs 15,000 a month earns Rs 90,000 in a half-year and so falls in the top slab, paying Rs 1,250 per half-year, or Rs 2,500 a year. In practice, nearly every full-time salaried worker in the city is in the top band.

The lower slabs matter mainly for part-time and low-paid workers. A person earning Rs 4,000 a month has Rs 24,000 in a half-year and pays Rs 180. At Rs 6,000 a month, the half-year income is Rs 36,000 and the tax is Rs 425. At Rs 9,000 a month, it is Rs 54,000 and Rs 930. Anyone below Rs 3,500 a month pays nothing.

These rates were revised in 2024, when the council approved an increase. The change drew criticism at the time, including from PMK leader Anbumani Ramadoss, News Today reported. No later revision is listed on the Revenue Department page.

Who has to register

GCC’s Revenue Department says registration is required and the Corporation assigns each assessee a permanent number in the format PTNAN. In practice:

Employers register their establishment, deduct the tax from staff salaries every half-year and pay it to GCC.
Self-employed professionals, such as doctors, lawyers, chartered accountants, architects and consultants, register in their own name.
Traders and business owners pay for themselves and for their employees.
Companies pay a separate company tax as well, based on paid-up capital, which GCC lists from Rs 300 to Rs 3,000 per half-year.

If you change jobs mid-year, check your payslips. Two employers should not both deduct tax for the same half-year. If one did, ask the later employer to adjust it.

Profession tax is set by local bodies, so if you live in Chennai but work in an office outside GCC limits, for instance in a municipality or panchayat on the city’s edge, that local body’s rules apply instead.

How to pay

The profession tax payment page is listed on GCC’s online services. Enter your profession tax number, check the demand and pay by debit or credit card. The Revenue Department lists two other channels:

e-Seva (TACTV) counters at zonal and division offices
Licence inspectors carrying handheld card machines

GCC also runs a WhatsApp chatbot that handles profession tax among other services. When it launched in August 2025 it was described as available in ten languages, The Week reported. The GCC homepage lists the chatbot numbers as 94450 61913 and 94455 51913.

Keep the receipt. Employees sometimes need proof of profession tax paid when filing income tax returns, since it is deducted from salary income.

When it falls due

The two half-years follow the same calendar as property tax: April to September and October to March. GCC does not publish a separate rebate for profession tax. Paying early in each half-year avoids the risk of a missed payment turning into an arrears notice. Businesses that skip registration can face demands for past periods once a licence inspector visits, along with the trade licence check.

If you think you have been wrongly assessed, for example charged although your income is below Rs 21,000 a half-year, write to the Revenue Department at ro@chennaicorporation.gov.in or call 044-2561 9370, with proof of income. For anything to do with income tax deductions, check with a tax adviser.

Quick answers

How much profession tax do I pay in Chennai?

Nil up to Rs 21,000 half-yearly income, then from Rs 180 up to Rs 1,250 per half-year.

Is the slab monthly or half-yearly?

Half-yearly. Multiply your monthly income by six to find your band.

Does my employer pay it?

Employers deduct it from salary and pay GCC. Self-employed people pay it themselves.

Can I pay online?

Yes, on GCC’s profession tax payment page or through the WhatsApp chatbot.

Information checked against official sources on 18 October 2026. Fees, dates and rules can change; confirm on the linked official pages before acting.