{
  "name": "Indian payroll rates",
  "slug": "india-payroll-rates",
  "version": "FY 2026-27",
  "checked": "22 October 2026",
  "licence": "CC BY 4.0",
  "licenceUrl": "https://creativecommons.org/licenses/by/4.0/",
  "page": "https://peoplo.ai/in/en/data/",
  "citation": "Peoplo.ai, Indian payroll rates (FY 2026-27), checked 22 October 2026. https://peoplo.ai/in/en/data/",
  "rows": [
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "17 September 2026",
      "notes": "PF is compulsory up to this wage; it was ₹15,000 before.",
      "source": "https://www.staffnews.in/wp-content/uploads/2026/10/EPFO_Wage_Ceiling_FAQs.pdf https://assets.kpmg.com/content/dam/kpmgsites/in/pdf/2026/09/KPMG-Flash-News-FAQs-on-EPFO-Wage-Ceiling-Limit.pdf",
      "category": "pf",
      "item": "Wage ceiling (monthly)",
      "value": 25000,
      "unit": "INR per month"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "",
      "source": "https://www.staffnews.in/wp-content/uploads/2026/10/EPFO_Wage_Ceiling_FAQs.pdf https://assets.kpmg.com/content/dam/kpmgsites/in/pdf/2026/09/KPMG-Flash-News-FAQs-on-EPFO-Wage-Ceiling-Limit.pdf",
      "category": "pf",
      "item": "Employee contribution",
      "value": 12,
      "unit": "% of PF wages"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "Of this, 8.33% goes to the pension scheme (EPS) and the rest to the provident fund.",
      "source": "https://www.staffnews.in/wp-content/uploads/2026/10/EPFO_Wage_Ceiling_FAQs.pdf https://assets.kpmg.com/content/dam/kpmgsites/in/pdf/2026/09/KPMG-Flash-News-FAQs-on-EPFO-Wage-Ceiling-Limit.pdf",
      "category": "pf",
      "item": "Employer contribution",
      "value": 12,
      "unit": "% of PF wages"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "",
      "source": "https://www.staffnews.in/wp-content/uploads/2026/10/EPFO_Wage_Ceiling_FAQs.pdf https://assets.kpmg.com/content/dam/kpmgsites/in/pdf/2026/09/KPMG-Flash-News-FAQs-on-EPFO-Wage-Ceiling-Limit.pdf",
      "category": "pf",
      "item": "EPS share of employer contribution",
      "value": 8.33,
      "unit": "% of PF wages"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "",
      "source": "https://www.staffnews.in/wp-content/uploads/2026/10/EPFO_Wage_Ceiling_FAQs.pdf https://assets.kpmg.com/content/dam/kpmgsites/in/pdf/2026/09/KPMG-Flash-News-FAQs-on-EPFO-Wage-Ceiling-Limit.pdf",
      "category": "pf",
      "item": "EDLI (paid by employer)",
      "value": 0.5,
      "unit": "% of PF wages"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "",
      "source": "https://www.staffnews.in/wp-content/uploads/2026/10/EPFO_Wage_Ceiling_FAQs.pdf https://assets.kpmg.com/content/dam/kpmgsites/in/pdf/2026/09/KPMG-Flash-News-FAQs-on-EPFO-Wage-Ceiling-Limit.pdf",
      "category": "pf",
      "item": "Admin charges (paid by employer)",
      "value": 0.5,
      "unit": "% of PF wages"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "Employees earning up to this gross wage are covered.",
      "source": "https://www.esic.gov.in/coverage https://www.esic.gov.in/contribution https://esic.gov.in/attachments/actfile/35df0691b900c1d011c6ceb7913eb1d6.pdf",
      "category": "esi",
      "item": "Wage ceiling (monthly)",
      "value": 21000,
      "unit": "INR per month"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "",
      "source": "https://www.esic.gov.in/coverage https://www.esic.gov.in/contribution https://esic.gov.in/attachments/actfile/35df0691b900c1d011c6ceb7913eb1d6.pdf",
      "category": "esi",
      "item": "Wage ceiling for persons with disability (monthly)",
      "value": 25000,
      "unit": "INR per month"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "",
      "source": "https://www.esic.gov.in/coverage https://www.esic.gov.in/contribution https://esic.gov.in/attachments/actfile/35df0691b900c1d011c6ceb7913eb1d6.pdf",
      "category": "esi",
      "item": "Employee contribution",
      "value": 0.75,
      "unit": "% of gross wages"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "",
      "source": "https://www.esic.gov.in/coverage https://www.esic.gov.in/contribution https://esic.gov.in/attachments/actfile/35df0691b900c1d011c6ceb7913eb1d6.pdf",
      "category": "esi",
      "item": "Employer contribution",
      "value": 3.25,
      "unit": "% of gross wages"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "",
      "source": "https://www.indiacode.nic.in/bitstream/123456789/16823/1/aA2020-36.pdf https://labourlawreporter.com/gratuity.asp",
      "category": "gratuity",
      "item": "Formula",
      "value": "15 ÷ 26 × last monthly wages × years of service",
      "unit": "formula"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "",
      "source": "https://www.indiacode.nic.in/bitstream/123456789/16823/1/aA2020-36.pdf https://labourlawreporter.com/gratuity.asp",
      "category": "gratuity",
      "item": "Maximum gratuity",
      "value": 2000000,
      "unit": "INR"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "1 year for fixed-term employees under the labour codes.",
      "source": "https://www.indiacode.nic.in/bitstream/123456789/16823/1/aA2020-36.pdf https://labourlawreporter.com/gratuity.asp",
      "category": "gratuity",
      "item": "Minimum continuous service",
      "value": 5,
      "unit": "years"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "FY 2026-27",
      "notes": "",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Standard deduction, new regime",
      "value": 75000,
      "unit": "INR per year"
    },
    {
      "state": "",
      "from_inr": 0,
      "to_inr": 400000,
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, new regime",
      "value": 0,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": 400001,
      "to_inr": 800000,
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, new regime",
      "value": 5,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": 800001,
      "to_inr": 1200000,
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, new regime",
      "value": 10,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": 1200001,
      "to_inr": 1600000,
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, new regime",
      "value": 15,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": 1600001,
      "to_inr": 2000000,
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, new regime",
      "value": 20,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": 2000001,
      "to_inr": 2400000,
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, new regime",
      "value": 25,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": 2400001,
      "to_inr": "",
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, new regime",
      "value": 30,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "FY 2026-27",
      "notes": "No tax is due up to this taxable income after the rebate.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Rebate limit, new regime",
      "value": 1200000,
      "unit": "INR taxable income"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "FY 2026-27",
      "notes": "",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Standard deduction, old regime",
      "value": 50000,
      "unit": "INR per year"
    },
    {
      "state": "",
      "from_inr": 0,
      "to_inr": 250000,
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, old regime",
      "value": 0,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": 250001,
      "to_inr": 500000,
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, old regime",
      "value": 5,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": 500001,
      "to_inr": 1000000,
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, old regime",
      "value": 20,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": 1000001,
      "to_inr": "",
      "applies_from": "FY 2026-27",
      "notes": "Resident individuals below 60.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Slab, old regime",
      "value": 30,
      "unit": "% of taxable income in band"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "FY 2026-27",
      "notes": "No tax is due up to this taxable income after the rebate.",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Rebate limit, old regime",
      "value": 500000,
      "unit": "INR taxable income"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "FY 2026-27",
      "notes": "",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Health and education cess",
      "value": 4,
      "unit": "% of tax"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "FY 2026-27",
      "notes": "",
      "source": "https://www.incometaxindia.gov.in/documents/81799/11848482/memo-2026.pdf https://wm.incometaxindia.gov.in/w/deductions-allowable-to-tax-payer https://cleartax.in/s/section-156-income-tax-act-2025",
      "category": "income_tax",
      "item": "Surcharge starts above",
      "value": 5000000,
      "unit": "INR taxable income"
    },
    {
      "state": "",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "Elsewhere the limit is 40% of salary. Old tax regime only.",
      "source": "https://cleartax.in/s/hra-house-rent-allowance",
      "category": "hra",
      "item": "Cities where the 50% HRA limit applies",
      "value": "Delhi; Mumbai; Chennai; Kolkata; Bengaluru; Pune; Hyderabad; Ahmedabad",
      "unit": "list"
    },
    {
      "state": "Karnataka",
      "from_inr": 0,
      "to_inr": 24999,
      "applies_from": "",
      "notes": "Annual maximum ₹2,500. ₹300 in February.",
      "source": "https://taxguru.in/corporate-law/karnataka-tax-profession-trades-callings-employments-amendment-act2025.html https://www.khaitanco.com/thought-leaderships/Karnataka-Professional-Tax-Amendment-2023-Major-Changes-Brought-in-Effect",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 0,
      "unit": "INR per month"
    },
    {
      "state": "Karnataka",
      "from_inr": 25000,
      "to_inr": "",
      "applies_from": "",
      "notes": "Annual maximum ₹2,500. ₹300 in February.",
      "source": "https://taxguru.in/corporate-law/karnataka-tax-profession-trades-callings-employments-amendment-act2025.html https://www.khaitanco.com/thought-leaderships/Karnataka-Professional-Tax-Amendment-2023-Major-Changes-Brought-in-Effect",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 200,
      "unit": "INR per month"
    },
    {
      "state": "Maharashtra",
      "from_inr": 0,
      "to_inr": 7500,
      "applies_from": "",
      "notes": "Annual maximum ₹2,500. ₹300 in February for the top slab. Women earning up to ₹25,000 a month are exempt.",
      "source": "https://www.mahagst.gov.in/en/profession-tax-and-other-rate-schedule https://khaitanco.com/thought-leaderships/Maharashtra-Professional-Tax-Amendment-2023-Key-Takeaways",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 0,
      "unit": "INR per month"
    },
    {
      "state": "Maharashtra",
      "from_inr": 7501,
      "to_inr": 10000,
      "applies_from": "",
      "notes": "Annual maximum ₹2,500. ₹300 in February for the top slab. Women earning up to ₹25,000 a month are exempt.",
      "source": "https://www.mahagst.gov.in/en/profession-tax-and-other-rate-schedule https://khaitanco.com/thought-leaderships/Maharashtra-Professional-Tax-Amendment-2023-Key-Takeaways",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 175,
      "unit": "INR per month"
    },
    {
      "state": "Maharashtra",
      "from_inr": 10001,
      "to_inr": "",
      "applies_from": "",
      "notes": "Annual maximum ₹2,500. ₹300 in February for the top slab. Women earning up to ₹25,000 a month are exempt.",
      "source": "https://www.mahagst.gov.in/en/profession-tax-and-other-rate-schedule https://khaitanco.com/thought-leaderships/Maharashtra-Professional-Tax-Amendment-2023-Key-Takeaways",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 200,
      "unit": "INR per month"
    },
    {
      "state": "Telangana",
      "from_inr": 0,
      "to_inr": 15000,
      "applies_from": "",
      "notes": "Annual maximum ₹2,400.",
      "source": "https://indiankanoon.org/doc/45232106/",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 0,
      "unit": "INR per month"
    },
    {
      "state": "Telangana",
      "from_inr": 15001,
      "to_inr": 20000,
      "applies_from": "",
      "notes": "Annual maximum ₹2,400.",
      "source": "https://indiankanoon.org/doc/45232106/",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 150,
      "unit": "INR per month"
    },
    {
      "state": "Telangana",
      "from_inr": 20001,
      "to_inr": "",
      "applies_from": "",
      "notes": "Annual maximum ₹2,400.",
      "source": "https://indiankanoon.org/doc/45232106/",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 200,
      "unit": "INR per month"
    },
    {
      "state": "West Bengal",
      "from_inr": 0,
      "to_inr": 20000,
      "applies_from": "",
      "notes": "Annual maximum ₹2,496. Slabs from 1 October 2026. September 2026 and earlier salaries use the old slabs.",
      "source": "https://teamleaseregtech.com/updates/article/60103/west-bengal-finance-department-amendment-of-professional-tax-schedule/",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 0,
      "unit": "INR per month"
    },
    {
      "state": "West Bengal",
      "from_inr": 20001,
      "to_inr": 30000,
      "applies_from": "",
      "notes": "Annual maximum ₹2,496. Slabs from 1 October 2026. September 2026 and earlier salaries use the old slabs.",
      "source": "https://teamleaseregtech.com/updates/article/60103/west-bengal-finance-department-amendment-of-professional-tax-schedule/",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 100,
      "unit": "INR per month"
    },
    {
      "state": "West Bengal",
      "from_inr": 30001,
      "to_inr": 50000,
      "applies_from": "",
      "notes": "Annual maximum ₹2,496. Slabs from 1 October 2026. September 2026 and earlier salaries use the old slabs.",
      "source": "https://teamleaseregtech.com/updates/article/60103/west-bengal-finance-department-amendment-of-professional-tax-schedule/",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 140,
      "unit": "INR per month"
    },
    {
      "state": "West Bengal",
      "from_inr": 50001,
      "to_inr": 100000,
      "applies_from": "",
      "notes": "Annual maximum ₹2,496. Slabs from 1 October 2026. September 2026 and earlier salaries use the old slabs.",
      "source": "https://teamleaseregtech.com/updates/article/60103/west-bengal-finance-department-amendment-of-professional-tax-schedule/",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 170,
      "unit": "INR per month"
    },
    {
      "state": "West Bengal",
      "from_inr": 100001,
      "to_inr": "",
      "applies_from": "",
      "notes": "Annual maximum ₹2,496. Slabs from 1 October 2026. September 2026 and earlier salaries use the old slabs.",
      "source": "https://teamleaseregtech.com/updates/article/60103/west-bengal-finance-department-amendment-of-professional-tax-schedule/",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 208,
      "unit": "INR per month"
    },
    {
      "state": "Gujarat",
      "from_inr": 0,
      "to_inr": 12000,
      "applies_from": "",
      "notes": "Annual maximum ₹2,400.",
      "source": "https://www.taxscan.in/gujarat-notifies-revised-rate-of-professional-tax/172018",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 0,
      "unit": "INR per month"
    },
    {
      "state": "Gujarat",
      "from_inr": 12001,
      "to_inr": "",
      "applies_from": "",
      "notes": "Annual maximum ₹2,400.",
      "source": "https://www.taxscan.in/gujarat-notifies-revised-rate-of-professional-tax/172018",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 200,
      "unit": "INR per month"
    },
    {
      "state": "Delhi",
      "from_inr": "",
      "to_inr": "",
      "applies_from": "",
      "notes": "No professional tax.",
      "source": "",
      "category": "professional_tax",
      "item": "Monthly slab",
      "value": 0,
      "unit": "INR per month"
    },
    {
      "state": "Tamil Nadu",
      "from_inr": 0,
      "to_inr": 21000,
      "applies_from": "",
      "notes": "Charged on six months’ salary. Greater Chennai Corporation rates; other local bodies may differ.",
      "source": "https://www.dtnext.in/news/chennai/chennai-corporation-approves-professional-tax-hike-of-35-for-fy-2024-25-817413",
      "category": "professional_tax",
      "item": "Half-yearly slab",
      "value": 0,
      "unit": "INR per half-year"
    },
    {
      "state": "Tamil Nadu",
      "from_inr": 21001,
      "to_inr": 30000,
      "applies_from": "",
      "notes": "Charged on six months’ salary. Greater Chennai Corporation rates; other local bodies may differ.",
      "source": "https://www.dtnext.in/news/chennai/chennai-corporation-approves-professional-tax-hike-of-35-for-fy-2024-25-817413",
      "category": "professional_tax",
      "item": "Half-yearly slab",
      "value": 180,
      "unit": "INR per half-year"
    },
    {
      "state": "Tamil Nadu",
      "from_inr": 30001,
      "to_inr": 45000,
      "applies_from": "",
      "notes": "Charged on six months’ salary. Greater Chennai Corporation rates; other local bodies may differ.",
      "source": "https://www.dtnext.in/news/chennai/chennai-corporation-approves-professional-tax-hike-of-35-for-fy-2024-25-817413",
      "category": "professional_tax",
      "item": "Half-yearly slab",
      "value": 425,
      "unit": "INR per half-year"
    },
    {
      "state": "Tamil Nadu",
      "from_inr": 45001,
      "to_inr": 60000,
      "applies_from": "",
      "notes": "Charged on six months’ salary. Greater Chennai Corporation rates; other local bodies may differ.",
      "source": "https://www.dtnext.in/news/chennai/chennai-corporation-approves-professional-tax-hike-of-35-for-fy-2024-25-817413",
      "category": "professional_tax",
      "item": "Half-yearly slab",
      "value": 930,
      "unit": "INR per half-year"
    },
    {
      "state": "Tamil Nadu",
      "from_inr": 60001,
      "to_inr": 75000,
      "applies_from": "",
      "notes": "Charged on six months’ salary. Greater Chennai Corporation rates; other local bodies may differ.",
      "source": "https://www.dtnext.in/news/chennai/chennai-corporation-approves-professional-tax-hike-of-35-for-fy-2024-25-817413",
      "category": "professional_tax",
      "item": "Half-yearly slab",
      "value": 1025,
      "unit": "INR per half-year"
    },
    {
      "state": "Tamil Nadu",
      "from_inr": 75001,
      "to_inr": "",
      "applies_from": "",
      "notes": "Charged on six months’ salary. Greater Chennai Corporation rates; other local bodies may differ.",
      "source": "https://www.dtnext.in/news/chennai/chennai-corporation-approves-professional-tax-hike-of-35-for-fy-2024-25-817413",
      "category": "professional_tax",
      "item": "Half-yearly slab",
      "value": 1250,
      "unit": "INR per half-year"
    }
  ]
}