Professional Tax Slab in Nagaland (2026)
Professional Tax Slab in Nagaland (2026)
Nagaland levies Professional Tax under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 and the Nagaland Professions, Trades, Callings and Employments Taxation Rules, 1970. The tax is applicable to salaried employees, professionals, traders, and specified establishments. Employers are responsible for deducting Professional Tax from eligible employees' salaries and remitting it to the Department of Taxes, Government of Nagaland.
Nagaland Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) | Annual Professional Tax |
|---|---|---|
| Up to ₹4,000 | Nil | Nil |
| ₹4,001 – ₹5,000 | ₹35 | ₹420 |
| ₹5,001 – ₹7,000 | ₹75 | ₹900 |
| ₹7,001 – ₹9,000 | ₹110 | ₹1,320 |
| ₹9,001 – ₹12,000 | ₹180 | ₹2,160 |
| ₹12,001 and above | ₹208 | ₹2,496 |
The maximum Professional Tax payable in Nagaland is ₹2,496 per financial year, which is within the constitutional ceiling of ₹2,500.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹4,500 | ₹35 | ₹420 |
| ₹6,500 | ₹75 | ₹900 |
| ₹8,500 | ₹110 | ₹1,320 |
| ₹10,000 | ₹180 | ₹2,160 |
| ₹20,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Nagaland
- Applicable State: Nagaland
- Governing Law: Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968
- Salary up to ₹4,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax: ₹208
- Maximum Annual Professional Tax: ₹2,496
- Deduction Frequency: Monthly
- Applicable Across the State: Dimapur, Kohima, Mokokchung, Wokha, Tuensang, Mon, Zunheboto, Phek, Kiphire, Longleng, Peren, Noklak, Shamator, Chümoukedima, Niuland, and all other districts.
Employer Responsibilities in Nagaland
Employers operating in Nagaland must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees according to the prescribed salary slabs.
- Deposit the deducted tax within the prescribed due dates.
- File Professional Tax returns as required.
- Maintain payroll records and statutory compliance documents.
Professional Tax Slab in Kohima (2026)
Kohima, the capital city of Nagaland, follows the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968. There is no separate Professional Tax slab for Kohima. The Professional Tax rates prescribed by the Government of Nagaland apply uniformly across the state, including Kohima, Dimapur, Mokokchung, Wokha, Mon, Tuensang, Phek, Chümoukedima, Niuland, and other districts.
Kohima Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) | Annual Professional Tax |
|---|---|---|
| Up to ₹4,000 | Nil | Nil |
| ₹4,001 – ₹5,000 | ₹35 | ₹420 |
| ₹5,001 – ₹7,000 | ₹75 | ₹900 |
| ₹7,001 – ₹9,000 | ₹110 | ₹1,320 |
| ₹9,001 – ₹12,000 | ₹180 | ₹2,160 |
| ₹12,001 and above | ₹208 | ₹2,496 |
The maximum Professional Tax payable in Nagaland is ₹2,496 per financial year, which is within the constitutional ceiling of ₹2,500.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹4,500 | ₹35 | ₹420 |
| ₹6,500 | ₹75 | ₹900 |
| ₹8,500 | ₹110 | ₹1,320 |
| ₹10,000 | ₹180 | ₹2,160 |
| ₹20,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Kohima
- Applicable City: Kohima
- State: Nagaland
- Governing Law: Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968
- Salary up to ₹4,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax: ₹208
- Maximum Annual Professional Tax: ₹2,496
- Deduction Frequency: Monthly
- Applicable Across Nagaland: Yes, including Kohima and all other cities and districts.
Employer Responsibilities in Kohima
Employers operating in Kohima must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees according to the prescribed salary slabs.
- Deposit the deducted tax within the prescribed due dates.
- File Professional Tax returns as required.
- Maintain payroll records and statutory compliance documentation.
Professional Tax Slab in Dimapur (2026)
Dimapur, the largest commercial city in Nagaland, follows the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968. There is no separate Professional Tax slab for Dimapur. The Professional Tax rates notified by the Government of Nagaland apply uniformly across the state, including Dimapur, Kohima, Mokokchung, Wokha, Mon, Tuensang, Phek, Chümoukedima, Niuland, and other districts.
Dimapur Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) | Annual Professional Tax |
|---|---|---|
| Up to ₹4,000 | Nil | Nil |
| ₹4,001 – ₹5,000 | ₹35 | ₹420 |
| ₹5,001 – ₹7,000 | ₹75 | ₹900 |
| ₹7,001 – ₹9,000 | ₹110 | ₹1,320 |
| ₹9,001 – ₹12,000 | ₹180 | ₹2,160 |
| ₹12,001 and above | ₹208 | ₹2,496 |
The maximum Professional Tax payable in Nagaland is ₹2,496 per financial year, which is within the constitutional ceiling of ₹2,500 under Article 276 of the Constitution of India.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹4,500 | ₹35 | ₹420 |
| ₹6,500 | ₹75 | ₹900 |
| ₹8,500 | ₹110 | ₹1,320 |
| ₹10,000 | ₹180 | ₹2,160 |
| ₹20,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Dimapur
- Applicable City: Dimapur
- State: Nagaland
- Governing Law: Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968
- Salary up to ₹4,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax: ₹208
- Maximum Annual Professional Tax: ₹2,496
- Deduction Frequency: Monthly
- Applicable Across Nagaland: Yes, including Dimapur and all other cities and districts.
Employer Responsibilities in Dimapur
Employers operating in Dimapur must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees according to the prescribed salary slabs.
- Deposit the deducted tax within the prescribed due dates.
- File Professional Tax returns as required.
- Maintain payroll records and statutory compliance documentation.
Professional Tax Slab in Chümoukedima (2026)
Chümoukedima, one of the major districts and urban centers in Nagaland, follows the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968. There is no separate Professional Tax slab for Chümoukedima. The Professional Tax rates prescribed by the Government of Nagaland apply uniformly across the state, including Chümoukedima, Dimapur, Kohima, Mokokchung, Wokha, Mon, Tuensang, Phek, Niuland, and other districts. The tax is administered by the Department of Taxes, Government of Nagaland.
Chümoukedima Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) | Annual Professional Tax |
|---|---|---|
| Up to ₹4,000 | Nil | Nil |
| ₹4,001 – ₹5,000 | ₹35 | ₹420 |
| ₹5,001 – ₹7,000 | ₹75 | ₹900 |
| ₹7,001 – ₹9,000 | ₹110 | ₹1,320 |
| ₹9,001 – ₹12,000 | ₹180 | ₹2,160 |
| ₹12,001 and above | ₹208 | ₹2,496 |
The maximum Professional Tax payable in Nagaland is ₹2,496 per financial year, which is within the constitutional ceiling of ₹2,500 under Article 276 of the Constitution of India.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹4,500 | ₹35 | ₹420 |
| ₹6,500 | ₹75 | ₹900 |
| ₹8,500 | ₹110 | ₹1,320 |
| ₹10,000 | ₹180 | ₹2,160 |
| ₹20,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Chümoukedima
- Applicable City/District: Chümoukedima
- State: Nagaland
- Governing Law: Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968
- Salary up to ₹4,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax: ₹208
- Maximum Annual Professional Tax: ₹2,496
- Deduction Frequency: Monthly
- Applicable Across Nagaland: Yes, including Chümoukedima and all other cities and districts.
Employer Responsibilities in Chümoukedima
Employers operating in Chümoukedima must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees according to the prescribed salary slabs.
- Deposit the deducted tax within the prescribed due dates.
- File Professional Tax returns as required.
- Maintain payroll records and statutory compliance documentation.
Professional Tax Slab in Mokokchung (2026)
Mokokchung, one of the major districts of Nagaland, follows the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968. There is no separate Professional Tax slab for Mokokchung. The Professional Tax rates notified by the Government of Nagaland apply uniformly across the state, including Mokokchung, Kohima, Dimapur, Chümoukedima, Wokha, Mon, Tuensang, Phek, Niuland, and other districts. The tax is administered by the Department of Taxes, Government of Nagaland.
Mokokchung Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) | Annual Professional Tax |
|---|---|---|
| Up to ₹4,000 | Nil | Nil |
| ₹4,001 – ₹5,000 | ₹35 | ₹420 |
| ₹5,001 – ₹7,000 | ₹75 | ₹900 |
| ₹7,001 – ₹9,000 | ₹110 | ₹1,320 |
| ₹9,001 – ₹12,000 | ₹180 | ₹2,160 |
| ₹12,001 and above | ₹208 | ₹2,496 |
The maximum Professional Tax payable in Nagaland is ₹2,496 per financial year, which is within the constitutional ceiling of ₹2,500 under Article 276 of the Constitution of India.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹4,500 | ₹35 | ₹420 |
| ₹6,500 | ₹75 | ₹900 |
| ₹8,500 | ₹110 | ₹1,320 |
| ₹10,000 | ₹180 | ₹2,160 |
| ₹20,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Mokokchung
- Applicable District: Mokokchung
- State: Nagaland
- Governing Law: Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968
- Salary up to ₹4,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax: ₹208
- Maximum Annual Professional Tax: ₹2,496
- Deduction Frequency: Monthly
- Applicable Across Nagaland: Yes, including Mokokchung and all other cities and districts.
Employer Responsibilities in Mokokchung
Employers operating in Mokokchung must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees according to the prescribed salary slabs.
- Deposit the deducted tax within the prescribed due dates.
- File Professional Tax returns as required.
- Maintain payroll records and statutory compliance documentation.
Professional Tax Slab in Wokha (2026)
Wokha, one of the major districts in Nagaland, follows the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968. There is no separate Professional Tax slab for Wokha. The Professional Tax rates notified by the Government of Nagaland apply uniformly across the state, including Wokha, Kohima, Dimapur, Chümoukedima, Mokokchung, Mon, Tuensang, Phek, Niuland, and other districts. The tax is administered by the Department of Taxes, Government of Nagaland.
Wokha Professional Tax Slab (2026)
| Monthly Gross Salary | Professional Tax (Per Month) | Annual Professional Tax |
|---|---|---|
| Up to ₹4,000 | Nil | Nil |
| ₹4,001 – ₹5,000 | ₹35 | ₹420 |
| ₹5,001 – ₹7,000 | ₹75 | ₹900 |
| ₹7,001 – ₹9,000 | ₹110 | ₹1,320 |
| ₹9,001 – ₹12,000 | ₹180 | ₹2,160 |
| ₹12,001 and above | ₹208 | ₹2,496 |
The maximum Professional Tax payable in Nagaland is ₹2,496 per financial year, which is within the constitutional ceiling of ₹2,500 under Article 276 of the Constitution of India.
Professional Tax Calculation Examples (2026)
| Monthly Salary | Monthly PT | Annual PT |
|---|---|---|
| ₹4,500 | ₹35 | ₹420 |
| ₹6,500 | ₹75 | ₹900 |
| ₹8,500 | ₹110 | ₹1,320 |
| ₹10,000 | ₹180 | ₹2,160 |
| ₹20,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Wokha
- Applicable District: Wokha
- State: Nagaland
- Governing Law: Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968
- Salary up to ₹4,000 per month: Exempt from Professional Tax
- Maximum Monthly Professional Tax: ₹208
- Maximum Annual Professional Tax: ₹2,496
- Deduction Frequency: Monthly
- Applicable Across Nagaland: Yes, including Wokha and all other districts and cities.
Employer Responsibilities in Wokha
Employers operating in Wokha must:
- Obtain Professional Tax Registration.
- Deduct Professional Tax from eligible employees according to the prescribed salary slabs.
- Deposit the deducted tax within the prescribed due dates.
- File Professional Tax returns as required.
- Maintain payroll records and statutory compliance documentation.
Conclusion
Nagaland levies Professional Tax under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 and the Nagaland Professions, Trades, Callings and Employments Taxation Rules, 1970. The tax is applicable to salaried employees, professionals, traders, and specified establishments. Employers are responsible for deducting Professional Tax from eligible employees' salaries and remitting it to the Department of Taxes, Government of Nagaland.
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