Professional tax in Nagaland is deducted by employers from monthly salaries under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968. Here are the current slabs, the yearly maximum and what employers need to know.
Nagaland professional tax slabs
Tax is worked out on monthly salary or wages, and deducted every month.
| Monthly salary | Professional tax per month |
|---|---|
| Less than ₹4,000 | Nil |
| ₹4,000 to ₹4,999 | ₹35 |
| ₹5,000 to ₹6,999 | ₹75 |
| ₹7,000 to ₹8,999 | ₹110 |
| ₹9,000 to ₹11,999 | ₹180 |
| ₹12,000 or more | ₹208 |
Maximum per year: ₹2,496. The Constitution caps professional tax at ₹2,500 a year for any one person.
What employers need to know
- Since the 4th Amendment Act of 2012, employers deduct the tax from salaries and pay it on behalf of their employees.
- Schedule as published in the Commissioner of State Taxes’ public notice of February 2022.
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 · Mizoram. All states.
Related: statutory compliance in HivePayroll · PF calculator · income tax calculator
