Professional Tax :
Nagaland
Act Information
Act:The Nagaland Professions, Trades, Callings & Employments Taxation Act of 1968
Rule:The Nagaland Professions, Trades, Callings & Employments Taxation Rules of 1970
Applicability:It applies on Salaried workers in the public and private sectors, Professionals who work for themselves, such as physicians, certified public accountants, and attorneys and Companies, merchants, and establishments that engage in commerce within the state
Professional Tax Slabs
S.No.:1
Category:Salaried Employees
Frequency:Per Month
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 4000
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:Rs. 4001 to 7000
Frequency:Monthly
Professional Tax Paid:35
S.No.:c
Category:Rs. 5001 to 7000
Frequency:Monthly
Professional Tax Paid:75
S.No.:d
Category:Rs. 7001 to 9000
Frequency:Monthly
Professional Tax Paid:110
S.No.:e
Category:Rs. 9001 to `12000
Frequency:Monthly
Professional Tax Paid:180
S.No.:f
Category:More than Rs. 12000
Frequency:Monthly
Professional Tax Paid:208
S.No.:2
Category: Legal Practitioners, Medical practitioners and Technical and professional consultants having experience
Frequency:Annually
Professional Tax Paid:-
S.No.:a
Category:Less than three years
Frequency:Annually
Professional Tax Paid:500
S.No.:b
Category:Two years or more but less than five years
Frequency:Annually
Professional Tax Paid:1000
S.No.:c
Category:Five years or more
Frequency:Annually
Professional Tax Paid:2000
S.No.:3
Category:Agents licensed under Insurance Act, 1938 and Pigmy agents or UTI Agents whose annual gross
Frequency:Annual
Professional Tax Paid:-
S.No.:a
Category: Rs 36000 or less
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category: Rs 36000 or more but less than Rs 95000
Frequency:Annually
Professional Tax Paid:1500
S.No.:c
Category: Rs 95001 or above
Frequency:Annually
Professional Tax Paid:2000
S.No.:4
Category:Dealers under the Nagaland Value Added Tax Act, 2005, Nagaland Goods and Services Tax Act,2017 and the Nagaland Sales Tax Act,1967 whether registered or not whose Annual gross turnover in any year is
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Less than Rs. 100000
Frequency:Annually
Professional Tax Paid:0
S.No.:b
Category:Rs. 100000 to Rs 300000
Frequency:Annually
Professional Tax Paid:350
S.No.:c
Category: Rs. 300000 to Rs 500000
Frequency:Annually
Professional Tax Paid:750
S.No.:d
Category: Rs. 500000 to Rs 1000000
Frequency:Annually
Professional Tax Paid:1000
S.No.:e
Category: Rs. 1000000 to Rs 2500000
Frequency:Annually
Professional Tax Paid:1500
S.No.:f
Category:Rs 2500000 to Rs 1 Crore
Frequency:Annually
Professional Tax Paid:2000
S.No.:g
Category:Above one crore
Frequency:Annually
Professional Tax Paid:2500
S.No.:5
Category: Employers or shopkeepers as defined in the Nagaland shops and Establishments Act ,1985 who are not dealer under entry 4
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Where there are no employees
Frequency:Annually
Professional Tax Paid:150
S.No.:b
Category:Where not more than five employees are employed
Frequency:Annually
Professional Tax Paid:200
S.No.:c
Category: Where more than five employees, but not more than ten employees are employed.
Frequency:Annually
Professional Tax Paid:1500
S.No.:d
Category:Where more than ten employees are employed
Frequency:Annually
Professional Tax Paid:2500
S.No.:6
Category:Occupiers of factories as defined in the factories Act,1948(63 of 1948), who are not dealers covered by entry 4, such occupiers of factories
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:where not more than ten workers are working
Frequency:Annually
Professional Tax Paid:1500
S.No.:b
Category:where more than ten workers are working
Frequency:Annually
Professional Tax Paid:2500
S.No.:7
Category:Any other entry not mentioned above
Frequency:Annually
Professional Tax Paid:Not more than Rs. 2500
Employment Categories
Category:Salaried Employees
Applicability Date:Monthly
Return Date:Monthly by last date
Penalty:Late payment or nonpayment led to 100% penalty and fine up to Rs. 500 or 6 month imprisonment on false return or evasion.
Category: Legal Practitioners, Medical practitioners and Technical and professional consultants having experience
Applicability Date:By 30 April
Return Date:By 30 April
Penalty:Late payment or nonpayment led to 100% penalty and fine up to Rs. 500 or 6 month imprisonment on false return or evasion.
Category:Agents licensed under Insurance Act, 1938 and Pigmy agents or UTI Agents whose annual gross
Applicability Date:By 30 April
Return Date:By 30 April
Penalty:Late payment or nonpayment led to 100% penalty and fine up to Rs. 500 or 6 month imprisonment on false return or evasion.
Category:Dealers under the Nagaland Value Added Tax Act,2005,Nagaland Goods and Services Tax Act,2017 and the Nagaland Sales Tax Act,1967 whether registered or not whose Annual gross turnover in any year is
Applicability Date:By 30 April
Return Date:By 30 April
Penalty:Late payment or nonpayment led to 100% penalty and fine up to Rs. 500 or 6 month imprisonment on false return or evasion.
Category: Employers or shopkeepers as defined in the Nagaland shops and Establishments Act ,1985 who are not dealer under entry 4
Applicability Date:By 30 April
Return Date:By 30 April
Penalty:Late payment or nonpayment led to 100% penalty and fine up to Rs. 500 or 6 month imprisonment on false return or evasion.
Category:Occupiers of factories as defined in the factories Act,1948(63 of 1948), who are not dealers covered by entry 4, such occupiers of factories
Applicability Date:By 30 April
Return Date:By 30 April
Penalty:Late payment or nonpayment led to 100% penalty and fine up to Rs. 500 or 6 month imprisonment on false return or evasion.
Category:Any other entry not mentioned above
Applicability Date:By 30 April
Return Date:By 30 April
Penalty:Late payment or nonpayment led to 100% penalty and fine up to Rs. 500 or 6 month imprisonment on false return or evasion.