Professional Tax Slab in Mizoram (2026)
Professional Tax Slab in Mizoram (2026)
Mizoram levies Professional Tax under the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995 and the corresponding Rules. The tax applies to salaried employees, professionals, traders, and specified establishments. Employers are responsible for deducting Professional Tax from eligible employees' salaries and remitting it to the Government of Mizoram. In Mizoram, Professional Tax is generally collected on an annual basis, although payroll systems typically calculate the monthly equivalent for salary deductions.
Mizoram Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month)* | Annual Professional Tax |
|---|---|---|
| Up to ₹5,000 | Nil | Nil |
| ₹5,001 – ₹8,000 | ₹75 | ₹900 |
| ₹8,001 – ₹10,000 | ₹120 | ₹1,440 |
| ₹10,001 – ₹12,000 | ₹150 | ₹1,800 |
| ₹12,001 – ₹15,000 | ₹180 | ₹2,160 |
| ₹15,001 and above | ₹208 | ₹2,496 |
*Mizoram collects Professional Tax annually. The monthly figures above are the equivalent monthly amounts used for payroll calculations.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹4,500 | Nil | Nil |
| ₹6,500 | ₹75 | ₹900 |
| ₹9,000 | ₹120 | ₹1,440 |
| ₹13,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹208 | ₹2,496 |
Key Highlights of Mizoram Professional Tax
- Applicable State: Mizoram
- Governing Law: Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995
- Salary up to ₹5,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax (equivalent): ₹208
- Maximum Annual Professional Tax: ₹2,496
- Collection Method: Annual (monthly equivalent used for payroll)
- Applicable Across the State: Including Aizawl, Lunglei, Champhai, Kolasib, Serchhip, Mamit, Lawngtlai, Saiha, Khawzawl, Hnahthial, and Saitual.
Employer Responsibilities in Mizoram
Employers operating in Mizoram must:
- Obtain Professional Tax registration, where applicable.
- Deduct Professional Tax from eligible employees based on the prescribed salary slabs.
- Deposit the tax within the prescribed timelines.
- File the required Professional Tax returns.
- Maintain payroll records and statutory compliance documents.
Professional Tax Slab in Aizawl (2026)
Aizawl, the capital city of Mizoram, follows the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995. There is no separate Professional Tax slab for Aizawl. The Professional Tax rates prescribed by the Government of Mizoram apply uniformly across the state, including Aizawl, Lunglei, Champhai, Kolasib, Serchhip, Mamit, Lawngtlai, Saiha, Khawzawl, Hnahthial, and Saitual.
Aizawl Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Monthly Equivalent*) | Annual Professional Tax |
|---|---|---|
| Up to ₹5,000 | Nil | Nil |
| ₹5,001 – ₹8,000 | ₹75 | ₹900 |
| ₹8,001 – ₹10,000 | ₹120 | ₹1,440 |
| ₹10,001 – ₹12,000 | ₹150 | ₹1,800 |
| ₹12,001 – ₹15,000 | ₹180 | ₹2,160 |
| Above ₹15,000 | ₹208 | ₹2,496 |
*Note: In Mizoram, Professional Tax is generally collected annually, though the monthly figures above are commonly used for payroll calculations.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT (Equivalent) | Annual PT |
|---|---|---|
| ₹4,500 | Nil | Nil |
| ₹6,500 | ₹75 | ₹900 |
| ₹9,000 | ₹120 | ₹1,440 |
| ₹13,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Aizawl
- Applicable City: Aizawl
- State: Mizoram
- Governing Law: Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995
- Salary up to ₹5,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax (equivalent): ₹208
- Maximum Annual Professional Tax: ₹2,496
- Collection Method: Annual
- Applicable Across Mizoram: Yes, including Aizawl and all other districts and towns.
Employer Responsibilities in Aizawl
Employers operating in Aizawl must:
- Obtain Professional Tax registration, where applicable.
- Deduct Professional Tax from eligible employees based on the prescribed salary slabs.
- Deposit the tax within the prescribed timelines.
- File the required Professional Tax returns.
- Maintain payroll records and statutory compliance documentation.
Professional Tax Slab in Lunglei (2026)
Lunglei, the second-largest city in Mizoram, follows the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995. There is no separate Professional Tax slab for Lunglei. The Professional Tax rates prescribed by the Government of Mizoram apply uniformly across the state, including Lunglei, Aizawl, Champhai, Kolasib, Serchhip, Mamit, Lawngtlai, Saiha, Khawzawl, Hnahthial, and Saitual.
Lunglei Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Monthly Equivalent*) | Annual Professional Tax |
|---|---|---|
| Up to ₹5,000 | Nil | Nil |
| ₹5,001 – ₹8,000 | ₹75 | ₹900 |
| ₹8,001 – ₹10,000 | ₹120 | ₹1,440 |
| ₹10,001 – ₹12,000 | ₹150 | ₹1,800 |
| ₹12,001 – ₹15,000 | ₹180 | ₹2,160 |
| Above ₹15,000 | ₹208 | ₹2,496 |
*Note: In Mizoram, Professional Tax is generally collected annually, while the monthly figures shown above are commonly used for payroll calculations.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT (Equivalent) | Annual PT |
|---|---|---|
| ₹4,500 | Nil | Nil |
| ₹6,500 | ₹75 | ₹900 |
| ₹9,000 | ₹120 | ₹1,440 |
| ₹13,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Lunglei
- Applicable City: Lunglei
- State: Mizoram
- Governing Law: Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995
- Salary up to ₹5,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax (equivalent): ₹208
- Maximum Annual Professional Tax: ₹2,496
- Collection Method: Annual
- Applicable Across Mizoram: Yes, including Lunglei and all other cities and districts.
Employer Responsibilities in Lunglei
Employers operating in Lunglei must:
- Obtain Professional Tax registration, where applicable.
- Deduct Professional Tax from eligible employees according to the prescribed salary slabs.
- Deposit the tax within the prescribed timelines.
- File the required Professional Tax returns.
- Maintain payroll records and statutory compliance documentation.
Professional Tax Slab in Champhai (2026)
Champhai, one of the major towns in Mizoram, follows the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995. There is no separate Professional Tax slab for Champhai. The Professional Tax rates prescribed by the Government of Mizoram apply uniformly across the state, including Champhai, Aizawl, Lunglei, Kolasib, Serchhip, Mamit, Lawngtlai, Saiha, Khawzawl, Hnahthial, and Saitual. The tax is administered by the Taxation Department, Government of Mizoram.
Champhai Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Monthly Equivalent*) | Annual Professional Tax |
|---|---|---|
| Up to ₹5,000 | Nil | Nil |
| ₹5,001 – ₹8,000 | ₹75 | ₹900 |
| ₹8,001 – ₹10,000 | ₹120 | ₹1,440 |
| ₹10,001 – ₹12,000 | ₹150 | ₹1,800 |
| ₹12,001 – ₹15,000 | ₹180 | ₹2,160 |
| ₹15,001 – ₹20,000 | ₹195 | ₹2,340 |
| Above ₹20,000 | ₹208 | ₹2,500 |
Note: Mizoram generally collects Professional Tax on an annual basis. The monthly figures above are commonly used as payroll equivalents.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT (Equivalent) | Annual PT |
|---|---|---|
| ₹4,500 | Nil | Nil |
| ₹6,500 | ₹75 | ₹900 |
| ₹9,000 | ₹120 | ₹1,440 |
| ₹13,000 | ₹180 | ₹2,160 |
| ₹18,000 | ₹195 | ₹2,340 |
| ₹25,000 | ₹208 | ₹2,500 |
Key Highlights of Professional Tax in Champhai
- Applicable City: Champhai
- State: Mizoram
- Governing Law: Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995
- Salary up to ₹5,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax (equivalent): ₹208
- Maximum Annual Professional Tax: ₹2,500
- Collection Method: Annual (monthly equivalent used for payroll)
- Applicable Across Mizoram: Yes, including Champhai and all other cities and districts.
Employer Responsibilities in Champhai
Employers operating in Champhai must:
- Obtain Professional Tax registration where applicable.
- Deduct Professional Tax from eligible employees according to the prescribed salary slabs.
- Deposit the tax within the prescribed timelines.
- File the required annual Professional Tax returns.
- Maintain payroll records and statutory compliance documentation.
Professional Tax Slab in Siaha (2026)
Siaha (formerly Saiha), a district headquarters in Mizoram, follows the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995. There is no separate Professional Tax slab for Siaha. The Professional Tax rates prescribed by the Government of Mizoram apply uniformly across the state, including Siaha, Aizawl, Lunglei, Champhai, Kolasib, Serchhip, Mamit, Lawngtlai, Khawzawl, Hnahthial, and Saitual.
Siaha Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Monthly Equivalent*) | Annual Professional Tax |
|---|---|---|
| Up to ₹5,000 | Nil | Nil |
| ₹5,001 – ₹8,000 | ₹75 | ₹900 |
| ₹8,001 – ₹10,000 | ₹120 | ₹1,440 |
| ₹10,001 – ₹12,000 | ₹150 | ₹1,800 |
| ₹12,001 – ₹15,000 | ₹180 | ₹2,160 |
| Above ₹15,000 | ₹208 | ₹2,496 |
Note: Professional Tax in Mizoram is generally collected annually, while the monthly figures above represent the equivalent monthly amount commonly used in payroll calculations.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT (Equivalent) | Annual PT |
|---|---|---|
| ₹4,500 | Nil | Nil |
| ₹6,500 | ₹75 | ₹900 |
| ₹9,000 | ₹120 | ₹1,440 |
| ₹13,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Siaha
- Applicable City: Siaha (formerly Saiha)
- State: Mizoram
- Governing Law: Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995
- Salary up to ₹5,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax (equivalent): ₹208
- Maximum Annual Professional Tax: ₹2,496
- Collection Method: Annual
- Applicable Across Mizoram: Yes, including Siaha and all other cities and districts.
Employer Responsibilities in Siaha
Employers operating in Siaha must:
- Obtain Professional Tax registration where applicable.
- Deduct Professional Tax from eligible employees according to the prescribed salary slabs.
- Deposit the tax within the prescribed timelines.
- File the required Professional Tax returns.
- Maintain payroll records and statutory compliance documentation.
Conclusion
Mizoram levies Professional Tax under the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995 and the corresponding Rules. The tax applies to salaried employees, professionals, traders, and specified establishments. Employers are responsible for deducting Professional Tax from eligible employees' salaries and remitting it to the Government of Mizoram. In Mizoram, Professional Tax is generally collected on an annual basis, although payroll systems typically calculate the monthly equivalent for salary deductions.
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