Nagaland Professional Tax: slab rates, due dates and rules
How Professional Tax works in Nagaland: 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 September (employers registered before 31 August); otherwise within one month of registration
| Monthly salary (amount per month) | Tax |
|---|---|
| Up to Rs. 4,000 | Nil |
| Rs. 4,001 to Rs. 5,000 | Rs. 35 |
| Rs. 5,001 to Rs. 7,000 | Rs. 75 |
| Rs. 7,001 to Rs. 9,000 | Rs. 110 |
| Rs. 9,001 to Rs. 12,000 | Rs. 180 |
| Above Rs. 12,000 | Rs. 208 |
- Governing instrument
- Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968
- Annual ceiling
- Rs. 208 a month (within the Rs. 2,500 annual ceiling)
Summaries are for guidance only and are not a substitute for the official notification or professional advice.