Professional Tax · Nagaland · checked 26 September 2026
Nil below ₹4,000, rising to ₹208 a month from ₹12,000.
Professional tax in Nagaland is deducted by employers from monthly salaries under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968.
₹2,496maximum a year per employee
₹208a month in the top slab
Nilsalary less than ₹4,000
Employerdeducts it every month, on monthly salary or wages
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
Rule
Since the 4th Amendment Act of 2012, employers deduct the tax from salaries and pay it on behalf of their employees.
Effective
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 other states, and related tools.
