Mizoram Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995 – salaried, professionals, traders, companies and directors. Verified by a practising CA.
Mizoram levies professional tax under the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995, collected by the Taxation Department. It applies to salaried employees (the employer deducts and pays), and to self-employed professionals, traders, companies and firms, who enrol and pay on their own account. The tax is charged on monthly income, and the annual liability for any person is capped at Rs 2,500.
| Monthly income | PT per month | PT per year |
|---|---|---|
| Up to Rs 5,000 | Nil | Nil |
| Rs 5,001 to Rs 8,000 | 75 | 900 |
| Rs 8,001 to Rs 10,000 | 120 | 1,440 |
| Rs 10,001 to Rs 12,000 | 150 | 1,800 |
| Rs 12,001 to Rs 15,000 | 180 | 2,160 |
| Above Rs 15,000 | 208 | 2,496 |
A person earning above Rs 15,000 a month pays Rs 208 a month, which works out to about Rs 2,496 a year – within the Rs 2,500 ceiling.
A salaried employee and a director drawing remuneration are taxed on monthly salary. Self-employed professionals (CA, doctor, lawyer, engineer), traders and business owners, and companies and firms enrol and pay on the same monthly-income slab. The employer deducts and deposits PT for staff; the self-employed and businesses enrol and pay on their own account.
A person liable submits Form 1 within 30 days on the Mizoram Taxation Department portal (zotax.nic.in). Returns are filed annually – a person registered by 31 May pays by 30 June; later registrations pay within a month.
Late or non-payment attracts a penalty and interest under the Act. PT paid in the year is deductible from salary under Section 16(iii) if you opt for the old income-tax regime; the new regime does not allow it.
Anyone earning a monthly income up to Rs 5,000 is exempt. Categories notified by the State are also exempt.