Mizoram Labour Welfare Fund

Mizoram has not implemented a state Labour Welfare Fund (LWF)[cite: 1]. There is no statutory LWF contribution slab or mandatory deduction required for employers or employees operating within private commercial establishments in Mizoram.

Article Summary This article details the 2026 Professional Tax regulations in Mizoram under the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995. It outlines the applicable salary slabs—ranging from tax exemptions for monthly salaries up to ₹5,000 to a maximum monthly tax equivalent of ₹208 (₹2,496 annually).