Nagaland charges PT monthly from ₹35 at ₹4,000 up to ₹208 from ₹12,000 a month; salaries below ₹4,000 pay nil. Since 1 October 2025 registration and payment are online on nagalandtax.nic.in, and every liable person must register or enrol there.
Professional tax slabs in Nagaland
Professional tax in Nagaland is levied under the Nagaland Professions, Trades, Callings and Employments Taxation Act, as last amended in 2021. It is charged on monthly salary and deducted every month. The rates below are the Schedule reproduced in the Commissioner of State Taxes' public notice No. CT/LEG/P.TAX/2/2022/962 of 25 September 2025, 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 salary or wages | PT a month |
|---|---|
| Less than ₹4,000 | Nil |
| ₹4,000 to less than ₹5,000 | ₹35 |
| ₹5,000 to less than ₹7,000 | ₹75 |
| ₹7,000 to less than ₹9,000 | ₹110 |
| ₹9,000 to less than ₹12,000 | ₹180 |
| ₹12,000 or more | ₹208 |
The Fifth Amendment Act, 2021 changed only the entry for dealers; the salary slabs above are unchanged.
Who deducts it and registration
The employer deducts the tax from salary. The September 2025 public notice says the online system for "Registration and Payment of Professions Tax" goes live from 1 October 2025 on nagalandtax.nic.in, and all liable persons must get themselves registered or enrolled.
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
- The public notice does not state due dates; check the online system after registering.
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
The official Nagaland documents we opened do not state the penalty or interest amounts. The Act provides consequences for failing to register, deduct, pay or file; read the current Act on the state portal or ask the assessing authority before relying on a figure from elsewhere.
Worked example: Nagaland
A Dimapur hardware shop pays a helper ₹8,000, a salesman ₹11,000 and an accountant ₹25,000 a month.
| Monthly salary | PT a month | PT a year |
|---|---|---|
| ₹8,000 | ₹110 | ₹1,320 |
| ₹11,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹208 | ₹2,496 |
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
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.