Quick Read
Mizoram levies professional tax under the 1995 Act on a six-slab scale. Salaries up to Rs.5,000 are exempt, rising from Rs.75 to a top of Rs.208 per month above Rs.15,000. Employers deduct PT each pay run, capped at Rs.2,500 a year.
Mizoram PT is a six-slab monthly deduction
Employees in Aizawl and across Mizoram pay between Rs.75 and Rs.208 per month by salary band. Salaries up to Rs.5,000 are exempt, and the annual figure never exceeds Rs.2,500 under Article 276.
Mizoram Professional Tax Slabs 2025-26
PT is based on gross monthly salary. Slabs apply equally to men and women in Mizoram.
PT is based on gross monthly salary. Confirm the current slab on the Mizoram Taxation Department portal before payroll lock.
Mizoram PT Compliance, Step by Step
Obtain registration and enrolment
Register with the Mizoram Taxation Department. Obtain the registration to deduct PT from employees and the enrolment for the employer's own liability.
Deduct PT each pay run
Apply the correct band to each employee's gross monthly salary, from nil up to Rs.5,000 to Rs.208 above Rs.15,000.
File monthly or annually
Establishments with PT liability above Rs.50,000 file monthly by month-end; smaller ones file annually by 31 March. New registrants pay within one month.
Remit PT and keep challans
Remit the PT deducted to the state and retain payment challans as proof of remittance.
Maintain records
Keep registers of employees, gross salary, PT deducted, and challans for inspection by the Mizoram Taxation Department.
Auto-apply Mizoram professional tax
factoHR India applies the Mizoram six-slab structure automatically, deducts PT each pay run, and generates remittance and return reports for each work location.
Book a DemoAuto bracket calculation
Exemption threshold built-in
Filing due alerts
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Professional Tax in Other States
Mizoram Professional Tax FAQ
Run Mizoram Professional Tax Without Errors
factoHR India keeps professional tax, payroll, and statutory compliance in sync across every state you operate in.
If you employ staff in Mizoram, the same workforce is also covered by minimum wage rates in Mizoram, working-hour and overtime rules in Mizoram, and the public holiday calendar for Mizoram. Keep every Mizoram statutory obligation aligned across your payroll.