Professional tax in Mizoram is deducted by employers from monthly salaries under the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995. Here are the current slabs, the yearly maximum and what employers need to know.
Mizoram professional tax slabs
Tax is worked out on total gross monthly income, and deducted every month.
| Monthly salary | Professional tax per month |
|---|---|
| Up to ₹5,000 | Nil |
| ₹5,001 to ₹8,000 | ₹75 |
| ₹8,001 to ₹10,000 | ₹120 |
| ₹10,001 to ₹12,000 | ₹150 |
| ₹12,001 to ₹15,000 | ₹180 |
| ₹15,001 to ₹20,000 | ₹195 |
| More than ₹20,000 | ₹208 |
Maximum per year: ₹2,500. The Constitution caps professional tax at ₹2,500 a year for any one person.
What employers need to know
- Each slab also has a yearly lump-sum option, from ₹900 for the ₹5,001–₹8,000 slab up to ₹2,500 for incomes above ₹20,000.
- Schedule notified on 11 July 2024 (No. J.17011/1/2017-TAX), replacing the 2013 schedule.
Sources
Checked against these sources on 26 September 2026. State governments revise these rates from time to time; confirm on the official site before filing.
Other states
Professional tax in Maharashtra · Karnataka · Gujarat · Telangana · West Bengal · Sikkim · Nagaland. All states.
Related: statutory compliance in HivePayroll · PF calculator · income tax calculator
