Professional Tax :
Mizoram
The employers are required to deduct professional tax as per the monthly salary slabs as per the Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995. The gross monthly salary up to ₹ 5,000 is fully exempt. For individuals earning more than ₹ 20,000, the maximum contribution is a flat rate of ₹ 208.00 per month. These Payroll liabilities have to be systematically extracted and submitted through electronic portal strictly by last date of the month for maintaining clean corporate compliance and to avoid 1.25% monthly interest penalty along with additional 100% fine.
Act Information
Act:Mizoram Professions, Trades, Callings, and Employments Taxation Act of 1995
Rule:Mizoram Professions, Trades, Callings, and Employments Taxation Rules of 1996
Applicability:It applies on Public and private sector salaried workers making more than ₹5,000 a month and Professionals who work for themselves, traders, companies, firms, etc., whose revenue or turnover surpasses certain thresholds.
Professional Tax Slabs
S.No.:1
Category:Salaried employee
Frequency:Per Month
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 5000
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:Rs. 5001 to 8000
Frequency:Monthly
Professional Tax Paid:75
S.No.:c
Category:Rs. 8001 to 10000
Frequency:Monthly
Professional Tax Paid:120
S.No.:d
Category:Rs. 10001 to 12000
Frequency:Monthly
Professional Tax Paid:150
S.No.:e
Category:Rs. 12001 to 15000
Frequency:Monthly
Professional Tax Paid:180
S.No.:f
Category:Rs. 15001 to 20000
Frequency:Monthly
Professional Tax Paid:195
S.No.:g
Category:Above 20000
Frequency:Monthly
Professional Tax Paid:208
Employment Categories
Category:Salaried employee
Applicability date:Monthly by last date
Return date:Monthly
Penalty:On delay registration or enrollment led to fine of Rs. 5 per day, on late payment interest 1.25% per month and 100% penalty and on false return/evasion fine up to Rs. 500 or 6 month imprisonment or both.