Professional Tax · Mizoram · checked 26 September 2026
Nil up to ₹5,000, rising to ₹208 a month above ₹20,000.
Professional tax in Mizoram is deducted by employers from monthly salaries under the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995.
₹2,500maximum a year per employee
₹208a month in the top slab
Nilsalary up to ₹5,000
Employerdeducts it every month, on total gross monthly income
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
Rule
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.
Effective
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 other states, and related tools.
