Professional tax
When to pay, how much.
Mizoram levies a profession tax, and the Taxation Department publishes its current schedule.
Not yet verified against an official sourceSalary and wage earners, by total gross monthly income
- Up to ₹5,000
- NilNotification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- Above ₹5,000 up to ₹8,000
- ₹75 a monthOr ₹900 a year, which the assessee may pay in lump sum.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- Above ₹8,000 up to ₹10,000
- ₹120 a monthOr ₹1,440 a year, which the assessee may pay in lump sum.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- Above ₹10,000 up to ₹12,000
- ₹150 a monthOr ₹1,800 a year, which the assessee may pay in lump sum.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- Above ₹12,000 up to ₹15,000
- ₹180 a monthOr ₹2,160 a year, which the assessee may pay in lump sum.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- Above ₹15,000 up to ₹20,000
- ₹195 a monthOr ₹2,340 a year, which the assessee may pay in lump sum.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- Above ₹20,000
- ₹208 a monthOr ₹2,500 a year, which the assessee may pay in lump sum.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- A note on the top slab
- Not yet addedEvery lump sum in this schedule is exactly twelve times its monthly figure, except the last: ₹2,496 against a stated ₹2,500. ₹2,500 is the constitutional ceiling on a tax on professions, trades, callings and employments, so the lump sum sits at the ceiling rather than at twelve times the month. Shown as printed.
Other classes of person
- Legal, medical, technical and professional practitioners
- ₹2,500 a yearLegal practitioners including solicitors and notaries public; medical practitioners including medical consultants and dentists; and technical and professional consultants including architects, engineers, chartered accountants, actuaries, management consultants and accountants.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- Insurance agents, surveyors and loss assessors
- ₹2,500 a yearChief agents, principal agents, special agents, insurance agents and surveyors or loss assessors registered or licensed under the Insurance Act, 1938.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- Estate agents, brokers and company directors
- ₹2,500 a yearEstate agents, promoters, brokers, commission agents, del credere agents and mercantile agents; and directors of registered companies other than those nominated by Government.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- Contractors and suppliers
- 2% of the total contracted amountContractors of all descriptions or classes engaged in any work, and suppliers of all descriptions, subject to a maximum of ₹2,500 a year.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
Where this comes from
- The Act
- Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995 (Act No. 7 of 1995)As amended by the Mizoram Professions, Trades, Callings and Employments Taxation (Second Amendment) Act, 2002 (Mizoram Act No. 9 of 2002).Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram
- The schedule in force
- From the assessment year 2023-24Made under the proviso to section 4 of the Act, in supersession of Notification No. J.17011/1/96-TAX of 24 May 2013, by reference to the total gross income during the return period of 2024-25.Notification No. J.17011/1/2017-TAX of 11 July 2024, Taxation Department, Government of Mizoram