Professional Tax in Mizoram (2026): Salary Slabs, Business Rates, Returns and Instalments

Mizoram's professional tax looks old-fashioned next to its neighbours: there is no online enrolment, the law has no separate registration step, and the whole year's tax is meant to be settled through one annual return by 30 June. The rates have not changed since 2013, but most payroll websites copy them wrongly — they skip the ₹195 band for incomes between ₹15,001 and ₹20,000. This guide is for employers, HR and payroll teams, government drawing and disbursing officers, traders, contractors and professionals in Aizawl, Lunglei, Champhai, Kolasib, Serchhip and the rest of the state. It covers the slabs, the business rates, the return and deduction rules, the 2022 instalment memo, penalties and worked rupee examples.

Quick answer

In Mizoram, monthly income up to ₹5,000 a month is nil. Above that the tax runs from ₹75 a month to ₹208 a month for income above ₹20,000, or an annual lump sum of up to ₹2,500 a year. Most businesses and professionals pay ₹2,500 a year. The annual return in Form I is due by 30 June, with the tax paid first.

• Law: Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995, run by the Taxation Department

• Rates from the notification of 24 May 2013, effective from assessment year 2013-14

• Employers pay deducted tax into the treasury within 30 days of deduction

• Government staff: at most two instalments (regular) or four (contract) since 2022-23

Mizoram professional tax slab for 2026

The Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995 (Act 7 of 1995) levies the tax at the rates in its Schedule, and a proviso to section 4 lets the Government revise those rates by notification. The current salary rates come from Notification No. J.17011/1/96-TAX of 24 May 2013, which revised the Schedule "with effect from the assessment year 2013-2014". It is the latest profession tax schedule published on the Taxation Department's website; we found no later revision.

Salary and wage earners are banded by total gross monthly income, and each band can be paid either monthly or as an annual lump sum:

The ₹195 band. The 2011 notification had six bands with ₹208 starting above ₹15,000. The 2013 notification inserted a seventh band — ₹195 a month for ₹15,001 to ₹20,000 — and moved ₹208 to incomes above ₹20,000. Many payroll websites still show the 2011 layout. If your system deducts ₹208 from someone earning ₹18,000 a month, it is over-deducting by ₹13 a month.

Previous-year income. Section 5 says the tax is generally determined with reference to total gross income during the previous year (the twelve months to 31 March), and the 2013 notification applied its rates to income of the preceding "return period". In practice employers use the current monthly pay, which gives the same answer for staff on steady salaries; for staff whose pay changed last year, the previous year's level governs.

Total gross income means income from all sources, not just salary. The Act also caps the total payable by any person at ₹2,500 for any financial year.

Rates for businesses and professionals

Most non-salary entries in the 2013 Schedule pay a flat ₹2,500 a year a year. Four use a percentage instead, and vehicle owners pay per vehicle.

Mizoram professional tax — non-salary entries (per year, 2013 Schedule)

Class	Basis	Tax
Lawyers, notaries; doctors and dentists; architects, engineers, CAs, actuaries, management consultants, accountants	Fixed	₹2,500 a year
Insurance chief, principal and special agents, insurance agents, surveyors and loss assessors	Fixed	₹2,500 a year
Estate agents, promoters, brokers, commission and mercantile agents; company directors (not Government nominees)	Fixed	₹2,500 a year
Contractors and suppliers of all descriptions	Last year's contracted or supply amount	2%, maximum ₹2,500
Dealers	Last year's gross sales: below ₹20,000 / above	Nil / 2%, maximum ₹2,500
Mechanical, electrical and electronic repair works, fabrication and furniture works	Gross annual turnover	2%, maximum ₹2,500
Petrol and diesel stations, LPG dealers; rice, atta, flour and oil mills; distilleries and bottling plants; liquor vendors; hotels and restaurants; private schools, hospitals, nursing homes, clinics, labs, beauty parlours and gyms	Fixed	₹2,500 a year
Video parlours, cinemas, cold storages, meat processing units, cable TV operators, internet cafes and gaming parlours	Fixed	₹2,500 a year
Banks; companies engaged in a profession or trade	Fixed	₹2,500 a year
Permit holders for hire vehicles	Per auto-rickshaw / per taxi or light commercial vehicle / per truck or bus	₹500 / ₹700 / ₹1,000

Lawyers, notaries; doctors and dentists; architects, engineers, CAs, actuaries, management consultants, accountants

Basis

Fixed

Tax

₹2,500 a year

Insurance chief, principal and special agents, insurance agents, surveyors and loss assessors

Basis

Fixed

Tax

₹2,500 a year

Estate agents, promoters, brokers, commission and mercantile agents; company directors (not Government nominees)

Basis

Fixed

Tax

₹2,500 a year

Contractors and suppliers of all descriptions

Basis

Last year's contracted or supply amount

Tax

2%, maximum ₹2,500

Dealers

Basis

Last year's gross sales: below ₹20,000 / above

Tax

Nil / 2%, maximum ₹2,500

Mechanical, electrical and electronic repair works, fabrication and furniture works

Basis

Gross annual turnover

Tax

2%, maximum ₹2,500

Petrol and diesel stations, LPG dealers; rice, atta, flour and oil mills; distilleries and bottling plants; liquor vendors; hotels and restaurants; private schools, hospitals, nursing homes, clinics, labs, beauty parlours and gyms

Basis

Fixed

Tax

₹2,500 a year

Video parlours, cinemas, cold storages, meat processing units, cable TV operators, internet cafes and gaming parlours

Basis

Fixed

Tax

₹2,500 a year

Banks; companies engaged in a profession or trade

Basis

Fixed

Tax

₹2,500 a year

Permit holders for hire vehicles

Basis

Per auto-rickshaw / per taxi or light commercial vehicle / per truck or bus

Tax

₹500 / ₹700 / ₹1,000

A residual entry lets the Government notify a rate of up to ₹2,500 for anyone else. Note that the scanned 2013 notification is hard to read in places, especially the bank and company entries near the end; confirm with your Superintendent of Taxes if your business sits in one of them.

More than one entry. Mizoram does not use the "highest rate only" rule common in other states. The 2013 Schedule says a person covered by several entries pays the tax worked out for each entry, on total income, turnover or contracts as the case may be, subject to a maximum of ₹2,500 a year. A doctor who also owns a taxi pays ₹2,500 for the practice plus ₹700 for the taxi — but the total is capped at ₹2,500.

Who has to pay and who is exempt

Section 3 makes every person who carries on a trade, follows a profession or calling, or is in employment wholly or partly in Mizoram liable for each financial year. "Person" includes companies, firms and other associations, and a person on leave is still treated as employed.

Where the Act does not apply. Section 1 extends the Act to the whole of Mizoram except the areas of the Lai, Mara and Chakma Autonomous District Councils. Those councils regulate professions and trades in their own areas under their own laws, so a business in Lawngtlai or Siaha should check with the council concerned rather than the State Taxation Department.

Exemptions. Section 5 says the Act does not apply to members of the Armed Forces of India, or to co-operative societies registered or deemed registered under the Mizoram Co-operative Societies Act. Section 27 lets the Government exempt any person or class by notification, wholly or partly, for a period or an occasion. Otherwise, the nil bands do the work: monthly income up to ₹5,000, and dealers with turnover below ₹20,000.

No registration step. Unlike most state professional tax laws, the Mizoram Act has no section requiring a certificate of registration or enrolment. Liability arises from the Act itself; you declare it through the annual return, and the Superintendent of Taxes for your area assesses you. The department can also demand the names and addresses of everyone employed by any Government office, local authority, company or firm (section 23), which is how unreturned employers are traced.

Getting compliant in Mizoram

1. 1

   Map each employee to a band

   Use monthly income against the 2013 schedule; nil up to ₹5,000 a month, top band ₹208 a month above ₹20,000.

2. 2

   Deduct for the year

   Deduct the year's tax in one instalment by 30 June, or in the instalments the department authorises.

3. 3

   Pay into the treasury

   Pay deducted tax by Form VI challan under head 0028-107, within 30 days of deduction.

4. 4

   File Form IV

   Within 30 days after the return period, file the employer return listing each employee, income, tax and date paid.

5. 5

   Pay your own tax and file Form I

   Businesses and professionals pay their Schedule tax and file Form I by 30 June.

Returns and how employers deduct

The Act and the Mizoram Professions, Trades, Callings and Employments Taxation Rules, 1996 set a single annual cycle:

• Form I return by 30 June. Rule 3 requires the return of income in Form I by 30 June each year, to the Superintendent of Taxes for the area where you work or trade. Section 18(2) says you must pay the full tax due on that return into a Government treasury before filing it, and attach the receipt.
• No return if tax was deducted. A person whose tax has been deducted by the employer is excused from filing Form I (section 7). Anyone who offers to pay the highest rate need not file a return or produce evidence.
• Employer deduction. Section 11 makes the principal officer — the head of office or disbursing officer in Government, or the chairman, secretary, treasurer, manager or agent of a company, firm or local authority — deduct the tax from amounts payable to employees. Rule 5 says the deduction is made in one instalment within the 30 June period, unless the Commissioner or a Deputy Commissioner authorises more instalments for particular employees.
• Payment and Form IV. The principal officer pays the deducted amount into the treasury within 30 days of deduction (section 18(3)) and, within thirty days after the 30 June period, files a return in Form IV listing each employee's gross income, tax payable, amount realised and date of payment, with the treasury receipt.
• Challans. Rule 9 requires payment by challan in Form VI, filed in quadruplicate at a treasury or the authority the Government notifies, under the head "0028 – Other Taxes, Taxes on income & expenditure – 107 – Taxes on professions, trades, callings & employments".

Joiners and leavers. Because the deduction is normally taken once for the year, mid-year changes need care. For someone who joins in October, work out the band from their monthly pay and deduct the tax for the months they will work, or the lump sum if your Superintendent of Taxes prefers the annual figure. For someone who leaves before the deduction is due, take it from the final settlement. Note each case on Form IV so the assessing officer can match the amount to the months worked, and keep the appointment or relieving order on file in case the assessment is questioned.

Government staff: the 2022 instalment memo

Government departments used to spread professional tax over six monthly deductions. The Finance Department's Office Memorandum No. A.48011/1/2022-F.Est of 1 June 2022 found that the many small deductions delayed revenue and caused mismatches between State and Accountant General records. From financial year 2022-23, it cut the number of monthly instalments to:

• Regular Government employees — a maximum of two monthly instalments.
• Contract and provisional employees — a maximum of four monthly instalments.

Heads of department were told to instruct every drawing and disbursing officer accordingly. For a regular employee in the top band, that means two deductions of ₹1,250 rather than ₹208 every month. The memo covers Government payrolls only; private employers follow rule 5's one-instalment default.

Mizoram professional tax calendar

April – June

Deduct the year's tax (one instalment unless authorised; government staff two or four)

Within 30 days of each deduction

Pay deducted tax into the treasury by Form VI challan

30 June

Form I return of income, with the tax paid first

By 30 July

Employer's Form IV return of deductions, with treasury receipts

Within 30 days of a demand

Pay any assessed tax or penalty

Worked examples in ₹

Example 1 — a shop assistant. Lalremruati earns ₹4,800 a month in an Aizawl shop. That is within the nil band.

Example 2 — a hotel receptionist. Zothan earns ₹14,000 a month: ₹180 a month, or the ₹2,160 lump sum. His employer deducts ₹2,160 in one instalment from his June salary and pays it into the treasury in July.

Example 3 — a private-school teacher. Mary earns ₹18,500 a month. The 2013 schedule puts her in the ₹195 band — ₹2,340 for the year. A payroll still using the 2011 layout would wrongly deduct ₹208 a month (₹2,496).

Example 4 — a government clerk. A regular clerk earning ₹32,000 a month owes ₹2,500 for the year. Under the 2022 memo it is deducted in at most two instalments — for example ₹1,250 in each of two months. A contract data operator on ₹16,000 a month owes ₹2,340, deducted in up to four instalments of ₹585.

Example 5 — an Aizawl contractor. A building contractor's contracts last year totalled ₹90,000. Two per cent is ₹1,800, so his tax is ₹1,800. If his contracts had totalled ₹1,50,000, 2% would be ₹3,000, capped at ₹2,500.

Example 6 — a Lunglei taxi owner. An owner with permits for two taxis pays 2 × ₹700 = ₹1,400 a year; with four, 4 × ₹700 = ₹2,800 — capped at ₹2,500.

Our free salary slip generator shows a professional tax line, so staff can see when the deduction was taken.

Penalties, assessment and recovery

• Assessment (section 8): the Superintendent of Taxes accepts a correct return, calls for evidence if not satisfied, or assesses to the best of judgment if you do not file or respond. Escaped or under-assessed tax can be reassessed within three years of the end of the year (section 9).
• Demand (section 18(4)): assessed tax or penalty is payable by the date in the Form V notice of demand, or within thirty days of service if none is given.
• Penalty on default (section 19): a person who does not pay by the due date is in default, and the assessing authority may, after a hearing, add a penalty of up to 100% of the amount due. Arrears are recoverable as land revenue. An employer that fails to deduct or pay is treated the same way, but a penalty is imposed only if the failure was wilful.
• Offences (section 21): failing without reasonable cause to file a return, filing a false return, ignoring an obligation under the Act, or fraudulently evading tax is punishable on conviction by imprisonment of up to six months, a fine of up to ₹500, or both — in addition to the tax and penalty.
• Appeals and refunds: appeals go to the Appellate Assistant Commissioner of Taxes within sixty days, after paying the tax or penalty in dispute. Refund claims must be made within ninety days of the assessment or appeal order.

The Act has no separate interest provision; the deterrent is the penalty of up to the amount due.

Common mistakes and how to fix them

Missing the ₹195 band. Staff earning ₹15,001–₹20,000 a month pay ₹195, not ₹208. Correct the master and refund any excess.

Deducting every month without authority. Rule 5's default is one instalment. Monthly deduction is common in private payrolls, but if you deduct monthly, pay each deduction into the treasury within thirty days, as section 18(3) requires.

Assuming registration is needed first. There is no registration certificate under the Mizoram Act; file Form I and Form IV and keep the challans.

Applying the State Act in district council areas. In the Lai, Mara and Chakma Autonomous District Councils the State Act does not apply; check the council's own rules.

Ignoring the ₹2,500 cap across entries. Add up every entry that applies to you, then cap the total at ₹2,500.

Mizoram professional tax checklist

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• Apply the 2013 schedule, including the ₹195 a month band for ₹15,001–₹20,000
• Deduct in one instalment (or as authorised; two or four for government staff)
• Pay deductions into the treasury within 30 days of deduction under head 0028-107
• File Form I by 30 June and Form IV within 30 days after
• Pay the business's own Schedule tax, capped at ₹2,500 a year
• Keep Form VI challan copies for assessment and appeals

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Staff in other states and income-tax treatment

Professional tax follows the place of work. An Aizawl business with staff in Agartala applies Tripura's schedule; staff in Silchar or Guwahati follow Assam's April 2025 slabs. Our due dates table puts every state side by side, and the state-wise professional tax guide covers the common rules.

Employees can deduct professional tax paid from salary income only under the old income-tax regime; a business can claim its own professional tax as an expense.

Official links

• Profession Tax Schedule w.e.f. 2013-14 (PDF)
• Mizoram PT Act, 1995 (PDF)
• Mizoram PT Rules, 1996 (PDF)
• Finance Department OM on PT instalments, 1 June 2022 (PDF)
• Taxation Department, Mizoram — downloads

What to do next

Check your payroll against the 2013 schedule — especially the ₹195 band — decide whether you deduct in one instalment or as authorised, and diary 30 June for Form I and 30 July for Form IV. Setting wages for the year? Check the Mizoram minimum wages first.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the professional tax slab in Mizoram?

Under the Taxation Department's notification of 24 May 2013, monthly income up to ₹5,000 a month is nil. The tax is ₹75 a month up to ₹8,000, ₹120 a month up to ₹10,000, ₹150 a month up to ₹12,000, ₹180 a month up to ₹15,000, ₹195 a month up to ₹20,000 and ₹208 a month above that. Each band can instead be paid as an annual lump sum, up to ₹2,500.

When is professional tax due in Mizoram?

The annual return in Form I is due by 30 June, with the tax paid into the treasury first. Employers deduct the tax — in one instalment by that date unless the department allows more — pay it in within 30 days of deduction, and file Form IV within 30 days after the return period.

How much professional tax do businesses pay in Mizoram?

Professionals, agents, company directors, banks, petrol pumps, hotels, restaurants, private schools, hospitals and similar businesses pay ₹2,500 a year. Contractors and suppliers pay 2% of contracted amounts and dealers 2% of turnover, each capped at ₹2,500. Autos pay ₹500, each taxi ₹700 and each truck or bus ₹1,000.

How many instalments are allowed for professional tax in Mizoram?

The Finance Department's office memorandum of 1 June 2022 cut deductions for government staff from six monthly instalments to a maximum of two for regular employees and four for contract and provisional employees, from 2022-23. Private employers deduct in one instalment unless the Commissioner or a Deputy Commissioner authorises more.

Who is exempt from professional tax in Mizoram?

Section 5 of the 1995 Act exempts members of India's armed forces and co-operative societies registered under the Mizoram Co-operative Societies Act. Employees earning up to ₹5,000 a month and dealers with turnover below ₹20,000 fall in nil bands. The Act also does not extend to the Lai, Mara and Chakma Autonomous District Council areas.

What is the penalty for not paying professional tax in Mizoram?

A person in default can be charged a penalty of up to 100% of the amount due, after a hearing, and the dues are recoverable as arrears of land revenue. Failing to file a return, filing a false one or evading tax is an offence punishable with up to six months' imprisonment, a fine of up to ₹500, or both.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Notification No. J.17011/1/96-TAX dated 24 May 2013 — revised Schedule from assessment year 2013-14 — Taxation Department, Government of Mizoram · accessed 12 October 2026
2. 2.Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995 (Act No. 7 of 1995) — Taxation Department, Government of Mizoram · accessed 12 October 2026
3. 3.Mizoram Professions, Trades, Callings and Employments Taxation Rules, 1996 — Taxation Department, Government of Mizoram · accessed 12 October 2026
4. 4.Office Memorandum No. A.48011/1/2022-F.Est dated 1 June 2022 — Reduction of the number of instalments of Professional Tax — Finance Department, Government of Mizoram · accessed 12 October 2026
5. 5.Taxation Department, Mizoram — Downloads (Acts, Rules, tax schedules) — Taxation Department, Government of Mizoram · accessed 12 October 2026
6. 6.Article 276 — Taxes on professions, trades, callings and employments — Constitution of India · accessed 12 October 2026
7. 7.Professional tax — Mizoram — Zoho Payroll · accessed 12 October 2026
8. 8.Professional Tax Mizoram — slabs — greytHR · accessed 12 October 2026