Mizoram Professional Tax: slab rates, due dates and rules
How Professional Tax works in Mizoram: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.
CycleDeducted monthly, paid annually
BasisSlab on monthly salary
DueAnnual payment by 30 June
| Monthly salary (amount per month) | Tax |
|---|---|
| Up to Rs. 5,000 | Nil |
| Rs. 5,001 to Rs. 8,000 | Rs. 75 |
| Rs. 8,001 to Rs. 10,000 | Rs. 120 |
| Rs. 10,001 to Rs. 12,000 | Rs. 150 |
| Rs. 12,001 to Rs. 15,000 | Rs. 180 |
| Rs. 15,001 to Rs. 20,000 | Rs. 195 |
| Above Rs. 20,000 | Rs. 208 |
- Governing instrument
- Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995
- Annual ceiling
- Rs. 208 a month (within the Rs. 2,500 annual ceiling)
What to watch
Schedule revised by Notification No. J.17011/1/2017-TAX dated 11 July 2024, effective from assessment year 2023-24.
Summaries are for guidance only and are not a substitute for the official notification or professional advice.