Skip to main content

Mizoram Professional Tax

Professional Tax in Mizoram is levied under The Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995 and The Mizoram Professions, Trades, Callings and Employments Taxation Rules, 1996. The enactment is administered by the Commissioner of Taxes, Government of Mizoram.

1. Statutory Tax Slabs​

Mizoram prescribes monthly gross salary slabs for wage earners, offering employees or employers the option to remit monthly or lump-sum per annum.

Monthly Gross RemunerationMonthly Deduction (₹)Annual Lump-Sum Option (₹)
Up to ₹5,000NIL₹0
₹5,001 to ₹8,000₹75₹900
₹8,001 to ₹10,000₹120₹1,440
₹10,001 to ₹12,000₹150₹1,800
₹12,001 to ₹15,000₹180₹2,160
₹15,001 to ₹20,000₹195₹2,340
Above ₹20,000₹208 (₹212 in Mar)₹2,500
Annual Ceiling Limit

For employees earning more than ₹20,000 per month, the maximum tax deduction is capped at ₹208/month (with a balancing deduction of ₹212 in March), totaling the constitutional ceiling of ₹2,500 per annum.

2. Employer Registration (Form I)​

Every employer employing one or more taxable individuals in Mizoram must register with the Taxation Department:

  • Registration Form: Application for registration is filed in Form I.
  • Required Documents:
    1. Certificate of Incorporation / Partnership Deed
    2. PAN Card of the establishment
    3. Lease / Rent Agreement or ownership documents
    4. List of employees with gross salary breakdown
    5. Bank details

3. Remittance Schedule & Annual Return​

  • Monthly Remittance: Deducted tax must be remitted into the government treasury within statutory timelines via state treasury challan.
  • Annual Return: Employers must submit their annual statement of tax deducted in Form I on or before 30th June following the close of the financial year.

4. Statutory Exemptions​

The following classes are exempt from Mizoram PT:

  1. Persons earning a gross monthly salary of up to ₹5,000.
  2. Members of the Armed Forces of India (Army, Navy, Air Force).
  3. Persons with permanent physical disability (including blindness and orthopedically handicapped persons).
  4. Foreign diplomatic missions and consular representatives.

5. Official Portal & Reference Links​

❓ Frequently Asked Questions (FAQs)​

What is the due date for the annual return in Mizoram?​

In Mizoram, the annual return in Form I is due on or before 30th June following the end of the financial year.

What is the minimum exempt salary limit in Mizoram?​

Employees earning up to ₹5,000 per month are exempt from professional tax deduction.