Professional Tax in Mizoram is governed by The Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995, and The Mizoram Professions, Trades, Callings and Employments Taxation Rules, 1996. It is a state-level tax imposed on individuals and entities engaged in various professions, trades, and employments across Mizoram.
This article provides a complete guide on Mizoram Professional Tax—covering applicability, tax rates, registration process, and filing obligations.
For any assistance in
HRMS, Payroll & Compliance Outsourcing, Tax Management or S&E Registration, do contact us.
We provide PAN India service.
Click here to get the Lowest QuotesApplicability of Mizoram Professional Tax
The following are liable to pay Professional Tax in Mizoram:
- Every person or employer by whom the tax is payable under the Act
- Employers are required to deduct applicable PT from their employees and remit it to the government
Exemption:
- At present, no specific exemptions are provided under the Act.
Documents Required for PT Registration in Mizoram
The official guidelines for documents required for PT registration are not explicitly listed online. Applicants are advised to contact the designated tax office for specific document requirements based on their business structure.
Mizoram PT Registration Process
- Mode: Offline
- Official Website: http://zotax.nic.in/
Applications must be submitted at the relevant tax department in Mizoram, following offline procedures.
- Abhijit Bhaduri: The Story of an HR Who Became a Unicorn
- EPFO Mandates Employers to Public Display of Form 5A: (by Oct 22, 2025)
- EPFO Revamped ECR Rollout (Effective Sept 2025 Payroll)
- Prabir Jha: The Maverick CHRO Across Fortune 500 Giants
- Corporate Group Health Insurance in India: Benefits + Buyers
Mizoram Professional Tax Slab Rates
Mizoram Professional Tax is levied based on monthly salary slabs. Taxpayers have the option to pay the tax in monthly instalments or as a lump sum for the entire year.
| Monthly Salary Range (INR) | Monthly PT Payable | Lump Sum Annual Payment Option |
| ₹ 1 to ₹ 5,000 | ₹ 0 (Nil) | – |
| ₹ 5,001 to ₹ 8,000 | ₹ 75 | ₹ 900 per annum |
| ₹ 8,001 to ₹ 10,000 | ₹ 120 | ₹ 1,440 per annum |
| ₹ 10,001 to ₹ 12,000 | ₹ 150 | ₹ 1,800 per annum |
| ₹ 12,001 to ₹ 15,000 | ₹ 180 | ₹ 2,160 per annum |
| ₹ 15,001 to ₹ 20,000 | ₹ 195 | ₹ 2,340 per annum |
| ₹ 20,001 and above | ₹ 208 | ₹ 2,500 per annum |
Filing of Returns for Mizoram PT
Employers and professionals are required to file Professional Tax returns annually:
| Filing Frequency | Due Date |
| Annually | On or before 30th June |
Conclusion:
Compliance with Mizoram Professional Tax regulations is an important responsibility for businesses and professionals in the state. Timely registration, accurate tax deductions, and proper filing of returns will ensure adherence to the law and help avoid penalties.
For further information and updates, visit the official Mizoram tax portal: http://zotax.nic.in/
For any assistance in
HRMS, Payroll & Compliance Outsourcing, Tax Management or S&E Registration, do contact us.
We provide PAN India service.
Click here to get the Lowest Quotes
