Nagaland Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 – salaried, professionals (by years in practice), companies and directors. Verified by a practising CA.
Nagaland levies professional tax under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968, administered by the Department of Taxes. Salaried employees are taxed on monthly salary (the employer deducts and pays), while professionals, dealers, contractors and companies pay under a separate schedule. The annual liability for any person is capped at Rs 2,500.
| Monthly gross salary | PT per month |
|---|---|
| Up to Rs 4,000 | Nil |
| Rs 4,001 to Rs 5,000 | 35 |
| Rs 5,001 to Rs 7,000 | 75 |
| Rs 7,001 to Rs 9,000 | 110 |
| Rs 9,001 to Rs 12,000 | 180 |
| Above Rs 12,000 | 208 |
A salaried person above Rs 12,000 a month pays Rs 208 a month, which works out to about Rs 2,496 a year – within the Rs 2,500 ceiling.
| Years in service | PT per year |
|---|---|
| Up to 3 years | 500 |
| 3 to 5 years | 1,000 |
| Above 5 years | 2,000 |
Legal and medical practitioners, consultants, architects, engineers and tax consultants are charged by years in service, as above. A company, a director, a banking company or an estate agent or broker pays Rs 2,500 a year.
Dealers are charged by annual gross income (nil below Rs 1,00,000; Rs 350 up to Rs 3,00,000; Rs 750 up to Rs 5,00,000; Rs 1,000 up to Rs 10,00,000; Rs 1,500 up to Rs 25,00,000; Rs 2,000 up to Rs 1 crore; Rs 2,500 above). Contractors pay nil below Rs 4,00,000; Rs 1,000 up to Rs 7,00,000; Rs 1,500 up to Rs 10,00,000; and Rs 2,500 above. Co-operative societies pay Rs 500 to Rs 2,500 by level.
A person enrolled by 31 August pays by 30 September; later enrolments pay within a month. Late payment can attract a penalty of up to 50% of the tax due. Exempt: individuals below 18 or above 60, the unemployed, persons with disabilities, members of the armed forces, and those engaged in social or religious work. PT paid is deductible from salary under Section 16(iii) under the old income-tax regime.