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NL PT Guide 2025-26 Verified

Professional Tax in Nagaland 2025-26

Nagaland professional tax slabs, the Rs.4,000 exemption, monthly deduction, and employer compliance steps for HR and payroll teams.

Source: Nagaland State Tax on Professions, Trades, Callings and Employments Act, 1975. Verify the current slab on the Nagaland Department of Taxes portal before payroll lock.

Nagaland PT at a Glance

Rs.208

Top rate

per month

Rs.35

Lowest slab

per month

Rs.4,000

Exempt up to

per month

Rs.2,500

Annual max

per year

Quick Read

Nagaland levies professional tax under the 1975 Act on a six-slab scale. Salaries up to Rs.4,000 are exempt, rising from Rs.35 to a top of Rs.208 per month above Rs.12,000. Employers deduct PT each pay run, capped at Rs.2,500 a year.

Nagaland PT is a six-slab monthly deduction

Employees in Kohima, Dimapur, and across Nagaland pay between Rs.35 and Rs.208 per month by salary band. Salaries up to Rs.4,000 are exempt, and the annual figure never exceeds Rs.2,500 under Article 276.

Slab Rates

Nagaland Professional Tax Slabs 2025-26

PT is based on gross monthly salary. Slabs apply equally to men and women in Nagaland.

Monthly Salary Professional Tax
Up to Rs.4,000 Nil
Rs.4,001 to Rs.5,000 Rs.35 / month
Rs.5,001 to Rs.7,000 Rs.75 / month
Rs.7,001 to Rs.9,000 Rs.110 / month
Rs.9,001 to Rs.12,000 Rs.180 / month
Above Rs.12,000 Rs.208 / month

PT is based on gross monthly salary. Confirm the current slab on the Nagaland Department of Taxes portal before payroll lock.

Compliance Checklist

Nagaland PT Compliance, Step by Step

1

Obtain registration and enrolment

Register with the Nagaland Department of Taxes. Obtain the registration to deduct PT from employees and the enrolment for the employer's own liability.

2

Deduct PT each pay run

Apply the correct band to each employee's gross monthly salary, from nil up to Rs.4,000 to Rs.208 above Rs.12,000.

3

Remit PT and file annually

Deduct and remit PT monthly. File the annual PT return by 30 April. Keep payment challans as proof.

4

Reconcile PT

Reconcile total PT deducted across employees with remittances each period.

5

Maintain records

Keep registers of employees, gross salary, PT deducted, and challans for inspection by the Nagaland Department of Taxes.

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Professional Tax in Other States

MN Manipur AS Assam TR Tripura ML Meghalaya MZ Mizoram SK Sikkim

See all state professional tax rates

FAQ

Nagaland Professional Tax FAQ

What is the professional tax rate in Nagaland for 2025-26?
Nagaland charges nil up to Rs.4,000, then Rs.35, Rs.75, Rs.110, Rs.180, and Rs.208 per month as salary rises. The top rate above Rs.12,000 totals the Rs.2,500 annual cap.
Which Act governs professional tax in Nagaland?
Professional tax in Nagaland is governed by the Nagaland State Tax on Professions, Trades, Callings and Employments Act 1975, administered by the Nagaland Department of Taxes.
Who is exempt from professional tax in Nagaland?
Employees earning up to Rs.4,000 per month are exempt from professional tax in Nagaland. PT applies from Rs.4,001 per month onwards.
When is professional tax due in Nagaland?
Employers deduct PT monthly from salaries. The annual PT return is filed by 30 April each year. Confirm exact remittance dates with the Department of Taxes.
Is Nagaland professional tax deductible from income tax?
Yes. Professional tax paid is allowed as a deduction under Section 16(iii) of the Income Tax Act 1961. The amount is deducted from gross salary before computing taxable income and appears in Form 16 Part B.
How does factoHR India handle Nagaland professional tax?
factoHR India applies the Nagaland six-slab structure automatically, deducts PT each pay run, and generates remittance and return reports for each work location.

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If you employ staff in Nagaland, the same workforce is also covered by minimum wage rates in Nagaland, working-hour and overtime rules in Nagaland, and the public holiday calendar for Nagaland. Keep every Nagaland statutory obligation aligned across your payroll.