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Nagaland Professional Tax

Professional Tax in Nagaland is levied under The Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 and The Nagaland Professions, Trades, Callings and Employments Taxation Rules, 1970. The statute is administered statewide by the Department of Taxes, Government of Nagaland.

1. Statutory Tax Slabs​

Nagaland applies a progressive monthly tax structure based on gross monthly salary or wages earned by employees.

Monthly Gross Salary RangeMonthly Professional Tax (₹)Annual Impact (₹)
Up to ₹4,000NIL₹0
₹4,001 to ₹5,000₹35₹420
₹5,001 to ₹7,000₹75₹900
₹7,001 to ₹9,000₹110₹1,320
₹9,001 to ₹12,000₹180₹2,160
Above ₹12,000₹208 (₹212 in Mar)₹2,500
March Deduction Adjustment

For employees drawing gross remuneration above ₹12,000 per month, employers deduct ₹208/month for 11 months (April to February) and ₹212 in March to arrive at the statutory constitutional cap of ₹2,500 per year.

2. Employer Registration & Documentation​

Every employer employing one or more taxable individuals in Nagaland must register with the Department of Taxes:

  • Required Documents:
    1. Memorandum & Articles of Association / Partnership Deed
    2. PAN Card of the company and authorized signatory
    3. Lease / Rent Agreement or registered business address proof
    4. Employee register detailing gross earnings and deductions
    5. Bank details

3. Remittance Schedule & Annual Return​

  • Monthly Remittance: Professional tax deducted from employee salaries must be remitted into the government treasury within statutory monthly deadlines.
  • Annual Return: Employers must submit their consolidated annual statement of tax deducted in Form V on or before 30th April following the end of the financial year.

4. Statutory Exemptions​

The following categories are exempt from Nagaland PT:

  1. Persons earning a gross monthly salary of up to ₹4,000.
  2. Members of the Armed Forces of India (Army, Navy, Air Force).
  3. Persons with permanent physical disability (blindness, speech and hearing impairment, or locomotor disability).
  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 Nagaland?​

In Nagaland, the annual return in Form V must be filed by employers on or before 30th April following the close of the financial year.

What is the exemption threshold in Nagaland?​

Employees earning a monthly gross salary of up to ₹4,00,0 are completely exempt from professional tax.