Professional Tax :
Mizoram
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
S.No.:2
Category:Self Employed
Frequency:Per Annum
Professional Tax Paid:-
S.No.:a
Category:Legal Practitioners
Frequency:Annually
Professional Tax Paid:2500
S.No.:b
Category:Medical Practitioners
Frequency:Annually
Professional Tax Paid:2500
S.No.:c
Category:Technical and Professional Consultant
Frequency:Annually
Professional Tax Paid:2500
S.No.:3
Category:Agents under Insurance act, 1938, estate agents and Directors of companies under Companies act, 1956
Frequency:Annually
Professional Tax Paid:2500
S.No.:4
Category:Contractors and suppliers
Frequency:Annually
Professional Tax Paid:2500
S.No.:5
Category:Dealers whose annual turnover on all sales:
Frequency:Per annum
Professional Tax Paid:-
S.No.:a
Category:Less than Rs. 20000
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:More than 20000
Frequency:Annually
Professional Tax Paid:2500
S.No.:6
Category:Owners or lessees of petrol/diesel station, mill owner, owner of mechanical, electrical or electronic repair, Liquors vendor licensed, employer of residential hotel below 3 star, owner of restaurant/hotel and owner of school/hospital/nursing home/beauty spa
Frequency:Annually
Professional Tax Paid:2500
S.No.:7
Category:Holder of permits for transport vehicles under Motor vehicles act, 1988
Frequency:Per annum
Professional Tax Paid:-
S.No.:a
Category:In respect of auto rickshaw
Frequency:Annually
Professional Tax Paid:500
S.No.:b
Category:In respect of each taxi or light commercial vehicles
Frequency:Annually
Professional Tax Paid:700
S.No.:c
Category:In respect of each truck or bus
Frequency:Annually
Professional Tax Paid:1000
S.No.:8
Category:Any other category not mentioned above
Frequency:Annually
Professional Tax Paid:2500
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.
Category:Self Employed
Applicability date:Every month on day 30th of June
Return date:Every month on day 30th of June
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.
Category:Agents under Insurance act, 1938, estate agents and Directors of companies under Companies act, 1956
Applicability date:Every month on day 30th of June
Return date:Every month on day 30th of June
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.
Category:Contractors and suppliers
Applicability date:Every month on day 30th of June
Return date:Every month on day 30th of June
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.
Category:Dealers
Applicability date:Every month on day 30th of June
Return date:Every month on day 30th of June
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.
Category:Owners or lessees of petrol/diesel station, mill owner, owner of mechanical, electrical or electronic repair, Liquors vendor licensed, employer of residential hotel below 3 star, owner of restaurant/hotel and owner of school/hospital/nursing home/beauty spa
Applicability date:Every month on day 30th of June
Return date:Every month on day 30th of June
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.
Category:Holder of permits for transport vehicles under Motor vehicles act, 1988
Applicability date:Every month on day 30th of June
Return date:Every month on day 30th of June
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.
Category:Any other category not mentioned above
Applicability date:Every month on day 30th of June
Return date:Every month on day 30th of June
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.