Mizoram has seven salary slabs from the July 2024 notification: nil up to ₹5,000 a month, then ₹75, ₹120, ₹150, ₹180 and ₹195, and ₹208 a month (or ₹2,500 a year) above ₹20,000. The principal officer of the employer deducts it at source, and the annual return in Form I is due by 30 June.
Professional tax slabs in Mizoram
Professional tax in Mizoram is levied under the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995. It is charged on monthly salary and deducted every month. The rates below are Taxation Department notification No. J.17011/1/2017-TAX of 11 July 2024, superseding the 2013 notification, applied to income for the 2024-25 return period, as published on the official source listed at the end of this page (checked 21 October 2026). Article 276 of the Constitution caps professional tax at ₹2,500 a year per person.
| Monthly gross income | PT a month | Or a year (lump sum) |
|---|---|---|
| Up to ₹5,000 | Nil | Nil |
| ₹5,001 to ₹8,000 | ₹75 | ₹900 |
| ₹8,001 to ₹10,000 | ₹120 | ₹1,440 |
| ₹10,001 to ₹12,000 | ₹150 | ₹1,800 |
| ₹12,001 to ₹15,000 | ₹180 | ₹2,160 |
| ₹15,001 to ₹20,000 | ₹195 | ₹2,340 |
| Above ₹20,000 | ₹208 | ₹2,500 |
The notification gives ₹208 a month or ₹2,500 a year for the top slab; twelve payments of ₹208 make ₹2,496, so follow the department on which figure it expects.
Who deducts it and registration
Section 11 makes the "principal officer" of the employing government, local authority, company or firm deduct the tax at source. Rule 5 provides for deduction in one instalment unless the Commissioner allows more; a Finance Department memorandum of 1 June 2022 limits government deductions to two instalments for regular staff and four for contract staff.
The employee does not pay separately when the employer deducts: the deduction on the payslip is the employee's tax, and the employer is liable if it fails to deduct or pay.
Due dates and payment
- Annual return in Form I by 30 June each year (Rule 3).
Keep the challan or payment receipt for each period and reconcile it with the payroll register: a mismatch between what payslips show and what was paid is the most common finding when the department checks an employer.
Penalties and interest
From the Act and Rules as published on the official site:
- On default, a penalty of up to an amount equal to the tax due (section 19(2)).
- Offences: up to six months' imprisonment, a fine of up to ₹500, or both (section 21).
Worked example: Mizoram
An Aizawl NGO pays field workers ₹9,500, coordinators ₹18,000 and a director ₹45,000 a month.
| Monthly salary | PT a month | Year (lump sum) |
|---|---|---|
| ₹9,500 | ₹120 | ₹1,440 |
| ₹18,000 | ₹195 | ₹2,340 |
| ₹45,000 | ₹208 | ₹2,500 |
Getting PT right on every payslip
- Use the gross salary for the month to pick the slab, and recheck after every raise or arrears payment.
- Register in each state where you employ people: PT follows the place of work, not the head office.
- Show PT as a separate deduction on the payslip, next to PF, ESI and TDS.
- Under the new income-tax regime PT is not deductible from salary income; under the old regime it is.
Check take-home pay with the salary calculator, the employer and employee shares with the PF calculator and ESI calculator, and show every deduction clearly using the salary slip format. FundRaksha HR calculates professional tax with PF, ESI and TDS on each payroll run and produces the PT, PF ECR and ESI files, so the deduction on the payslip and the amount paid agree. Compare all states on the professional tax slabs by state page.
Sources
- zotax.nic.in/files/tax_schedules/Final%20Profession%20Tax%20Slab%202024.pdf
- zotax.nic.in/files/act/TheMizoramProfessionsTradesCallingsandEmploymentsTaxationAct1995.pd
- zotax.nic.in/files/rules/The%20Mizoram%20Professions,%20Trades,%20Callings%20and%20Employm
- zotax.nic.in/files/OM%20-%20Reduction%20in%20the%20number%20of%20Installments%20in%20PT.pd
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.