Professional Tax · Nagaland
Nagaland Professional Tax
Professional Tax in Nagaland: the Act, slab rates, who is exempt, registration and the dates to pay and file.
At a glance
- Slabs
- 6
- Top slab
- ₹208
- Payment and return dates
- 1
- Registration
- Online
The law
- Act
- Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968
- Rules
- Nagaland Professions, Trades, Callings and Employments Taxation Rules, 2013
- Who pays
- Employers deduct it from the salaries of staff working in the state; professionals, traders and businesses pay their own tax.
- Up to ₹3,999 a month
- Tax
- Nil
- ₹4,000 to ₹4,999 a month
- Tax
- ₹35 a month
- ₹5,000 to ₹6,999 a month
- Tax
- ₹75 a month
- ₹7,000 to ₹8,999 a month
- Tax
- ₹110 a month
- ₹9,000 to ₹11,999 a month
- Tax
- ₹180 a month
- ₹12,000 a month and above
- Tax
- ₹208 a month
| Salary or income | Tax | Remarks |
|---|---|---|
| Up to ₹3,999 a month | Nil | — |
| ₹4,000 to ₹4,999 a month | ₹35 a month | — |
| ₹5,000 to ₹6,999 a month | ₹75 a month | — |
| ₹7,000 to ₹8,999 a month | ₹110 a month | — |
| ₹9,000 to ₹11,999 a month | ₹180 a month | — |
| ₹12,000 a month and above | ₹208 a month | — |
- Monthly return, with the tax paid
- Due
- Each month, as prescribed
| What | Due | Form |
|---|---|---|
| Monthly return, with the tax paid | Each month, as prescribed | — |
Registration
- How
- Online since 1 October 2025. An employer applies within 90 days of becoming liable.
- Documents
- Memorandum and Articles of Association
- PAN card
- Lease agreement
- Website
- nagalandtax.nic.in
Official sources
Slabs as restated in the Commissioner of State Taxes' public notice of 25 September 2025.
Last checked 23 October 2026. Rates and rules change: ask us to confirm before you rely on them.
More for Nagaland
Everything else for Nagaland
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- Labour Welfare FundContributions, deduction months and due datesNagaland
- Leave & working hoursLeave entitlement, hours, rest and overtimeNagaland
- Holiday listsThe state's official holiday list for the yearNagaland
- National & festival holidaysPaid holidays every employer must giveNagaland
Enquiry
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