The sub divisions are divided into Taluks.

The Tahsildhar is vested with  taluk  magisterial powers. Each Taluk is divided into many firkas and with in each firka is divided into many revenue villages.

The main  functions of the Thasildharare land matters, law and order, election, distress relief schemes, land transactions, revenue collections, eviction of encroachments, issue of house site pattas, and various certificates like community, nativity, income, widow, heirship, solvency etc.

He is assisted by HQDT, Zonal Tahsildhars, Revenue Inspectors, VAOs, specialTahsildhars etc.

Taluk List follows.

1. Salem

2. Salem West

3. Salem South

4. Yercaud

5. Gangavalli

6. Attur

7. Pethanaickenpalayam

8. Valapady

9. Sankari

10. Edapadi

11. Mettur

12. Omalur

13. Kadayampatti