Professional Tax in Mizoram – A Complete Guide

What is Professional Tax?

Professional Tax (PT) is a state-level tax imposed on individuals earning income through salaried employment, business, trade, or professions. In Mizoram, it is regulated by The Mizoram Professions, Trades, Callings, and Employments Taxation Rules, 1996.

Applicability of Professional Tax in Mizoram

Professional Tax is applicable to:

  1. Salaried Employees – Government & private sector employees.
  2. Self-Employed Professionals – Doctors, CAs, lawyers, engineers, consultants, etc.
  3. Business Owners & Traders – Shops, commercial establishments, and service providers.

Professional Tax Rates in Mizoram (FY 2024-25)

The tax slabs for salaried individuals and self-employed professionals are:

Professional Tax in Mizoram, Professional Tax in Mizoram: Slabs & Filing Guide

Registration Process for Professional Tax in Mizoram

For Employers:

  • Register for Professional Tax Registration Certificate (PTRC) to deduct PT from employees’ salaries.

For Self-Employed Professionals & Businesses:

  • Obtain a Professional Tax Enrollment Certificate (PTEC) to pay PT annually.

Steps for Registration

  1. Visit the Mizoram Tax Department website or office.
  2. Submit application along with required documents (PAN, Aadhaar, Business Registration, etc.).
  3. Receive registration certificate after verification.

Due Dates for Professional Tax Payment

For Employers (PTRC Holders):

  • Monthly payment before the 15th of the following month.
  • If annual PT liability is ₹50,000 or more, payment is monthly.
  • If less than ₹50,000, payment is annually before March 31.

For Self-Employed Individuals (PTEC Holders):

  • Annual payment before June 30.

Penalties for Non-Compliance

  • Late Payment: Interest at 1.25% per month.
  • Failure to Register: Penalty up to ₹5 per day.
  • Incorrect Filing: Additional penalties may be levied.

How to Pay Professional Tax in Mizoram?

  1. Visit the Mizoram Tax Department Portal.
  2. Log in and select Professional Tax Payment.
  3. Enter payment details and proceed with payment.
  4. Download and save the payment challan.

Conclusion

Professional Tax in Mizoram is mandatory for employees, self-employed professionals, and businesses. Employers must deduct and deposit PT, while self-employed individuals must register and pay annually.

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