India Payroll RulesMizoram professional tax on salary
The Mizoram Taxation Department’s Notification No. J.17011/1/2017-TAX of 11 July 2024 (read on 14 November 2026) modifies the schedule under the Mizoram Professions, Trades, Callings & Employments Taxation Act, 1995 with effect from assessment year 2023-24, with reference to the return period 2024-25. For salary and wage earners, by total gross monthly income: nil up to ₹5,000; ₹75 up to ₹8,000; ₹120 up to ₹10,000; ₹150 up to ₹12,000; ₹180 up to ₹15,000; ₹195 up to ₹20,000; ₹208 above ₹20,000 (or a lump sum for the year as in the notification).
Examples
| Monthly income | Tax a month |
|---|---|
| ₹5,000 | ₹0 |
| ₹8,000 | ₹75 |
| ₹10,000 | ₹120 |
| ₹12,000 | ₹150 |
| ₹15,000 | ₹180 |
| ₹20,000 | ₹195 |
| ₹25,000 | ₹208 |
Limits of this page
Only entry 1 (salary and wage earners) is worked. Other entries (professions, traders, contractors and others) are in the notification. Later changes were not looked for.
Common questions
How much professional tax does a salaried person pay in Mizoram?
The Taxation Department’s notification of 11 July 2024: nothing up to ₹5,000 a month; ₹75, ₹120, ₹150, ₹180 and ₹195 a month in the bands up to ₹8,000, ₹10,000, ₹12,000, ₹15,000 and ₹20,000; ₹208 a month above ₹20,000.
Can it be paid yearly?
The notification lets the assessee pay a lump sum for the year instead of monthly: ₹900, ₹1,440, ₹1,800, ₹2,160, ₹2,340 or ₹2,500 for the bands in turn.
Which year does it apply to?
The notification modifies the schedule with effect from assessment year 2023-24 with reference to the return period 2024-25.
Source
- Government of Mizoram, Taxation Department, Notification No. J.17011/1/2017-TAX dated 11 July 2024, read on 14 November 2026.
Read on 14 November 2026 from the official file named above. Later amendments were not looked for. This site is independent, not connected with any state government, and gives information, not tax advice.