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Sreeram Viswanath

Expert

Published on: Jun 24, 2026

Professional Tax In Mizoram

Professional tax is a form of tax that is collected from the income-earning residents of selected states in India. In the State of Mizoram, the provisions pertaining to this tax are governed by the Mizoram Professions, Trades, Callings, And Employments Act of 1955. The Act facilitates the levy of professions, trades, callings and employment in the State to provide the government with adequate revenue so as to enact essential welfare measures. This article looks at the various provisions pertaining to professional tax in Mizoram in detail. The taxpayer can obtain Mizoram Professional Tax registration through IndiaFilings.

Law Governing

As mentioned above, Professional Tax in the State of Mizoram is administered by the “Mizoram Professions, Trades, Callings And Employments Taxation Act, 1995 .” The Act stipulates that individuals whose monthly income is above Rs. 15,000 are obligated to remit this Tax.

Liability

The tax liabilities of salaried employees are to be met by their respective employers, in which case the employers may deduct the amount of liability from the salary of the employees. On the other hand, a professional who earns income without an employer is required to self-remit their tax dues. Taxes remitted by these taxpayers must be supported by a tax return, which must include the particulars of payment. On the same page, employers tasked with such an obligation must duly obtain the Certificate of Registration and Certificate of Employment. An employer with more than 20 employees with his/her disposal needs to remit the payments within 15 days from the closure of the month. If the total employee strength is below 20, the taxes can be remitted on a quarterly basis; which is to state precisely by the 15th of the next month from the end of the quarter.

Provisions of Return Filing

Taxpayers remitting their dues are also required to file an annual return for the same. This obligation can be completed by the 30th of June every year. If it hasn’t been done so, the concerned authority may serve a notice prompting the taxpayer to furnish the return within the period specified in the notice.

Authorized Personnel

The responsibility of tax levy is vested with the following persons:
  • Commissioner of Taxes
  • Deputy Commissioner of Taxes
  • Appellate Assistant Commissioner of Taxes
  • Assistant Commissioner of Taxes
  • Superintendent of Taxes
  • Inspector of Taxes.
The State regulations convey that the Commissioner of Taxes must render his obligations over the entire State of Mizoram, while the likes of others may discharge their duties for a particular jurisdiction as notified by the Commissioner of Taxes in the Official Gazette.

Manner of Determination of Tax

The tax payable by any person under Mizoram Professions, Trades, Callings And Employments Taxation Act, 1995 shall generally be determined with reference to his total gross income during the previous year from his profession, trade, calling, or employment, or with reference to his standing in the profession, trade, calling or employment

Members of the Armed forces of India and co-operative societies registered or deemed to have been registered under the Mizoram Co-operative Societies Act, 1991 are exempted from this provision.

Professional Tax Slab Rates

The rate of tax varies between the different states. However, the liability of tax imposed on individual taxpayers wouldn’t exceed Rs. 2,500 in a given financial year. The following rates of tax will be levied on the residents of the State of Mizoram:
S. no Basis of Income Rate of Tax
1 Within Rs. 10,000 Nil
2 More than Rs. 10,000 but is confined to Rs. 15,000 Rs. 100
3 More than Rs. 15,000 but is confined to Rs. 20,000 Rs. 150
4 More than Rs. 20,000 but is confined to Rs. 25,000 Rs. 200
5 More than Rs. 25,000 but is confined to Rs. 35,000 Rs. 250
6 More than Rs. 35,000 but is confined to Rs. 50,000 Rs. 300
7 More than Rs. 50,000 but is confined to Rs. 75,000 Rs. 500
8 More than Rs. 75,000 but is confined to Rs. 1,00,000 Rs. 750
9 More than Rs. 1,00,000 but is confined to Rs. 1,50,000 Rs. 1,000
10 More than Rs. 1,50,000 but is confined to Rs. 2,00,000 Rs. 1,500
11 More than Rs. 2,00,000 but is confined to Rs. 2.50,000 Rs. 2,000
12 More than Rs. 2,50,000 Rs. 2,500

Exemptions

Apart from members of the Armed forces or a cooperative society registered under the Act, the following persons are exempted from its provisions:
  • Parents of children who are suffering from a permanent or mental disability.
  • Individuals who are physically incapacitated.
  • Women engaged as an agent under the Mahila Pradhan Kshetriya Bachat Yojana or Director of Small Savings.
  • Parents or guardians of individuals suffering from a mental disability.
  • Badli workers are employed in the textile industry.
  • Individuals who are aged above 65.

Escaped Tax

Given a scenario where a taxpayer hasn’t been assessed or has been under-assessed for any financial year, the assessing authority may be discreet to issue a notice and pursue assessments or re-assessments on the escaped tax, upon which the taxpayer will be charged with the liability so escaped.

The Right to Appeal

Taxpayers who find themselves aggrieved by the verdict of an assessing authority may choose to file an appeal to the Appellate Assistant Commissioner of Taxes against such order within 60 days of issuing the same. The Appellate Assistant Commissioner may then schedule a date and place for hearing the appeal, which can be adjourned. As a result of the disposition, the Appellate Assistant Commissioner may direct the following:
  • Confirm, reduce, enhance or annul the assessed tax.
  • Set aside the assessment and order for a fresher one.
  • Confirm, reduce or annul the penal order.

Powers of the Commissioner

The Commissioner is entitled to call for and scrutinize the records of any proceedings initiated under the Act by any subordinate Officer and revise the orders passed under the proceedings, subject to the condition that the concerned taxpayer isn’t slapped with a prejudicial order without providing him/her with an opportunity of being heard. The Commissioner is also vested with the powers to file a petition within 60 days of the order passed under Section 15 after providing with the petitioner a reasonable opportunity of being heard. On another empowering note, the Commissioner may delegate the powers under section 15 to any other officer, who is not below the rank of Deputy Commissioner of Taxes.

Penal Provisions

The Mizoram State regulations provide that any taxpayer who indulges in any of the following offenses will be punishable with imprisonment of a period which is not more than six months or a fine of up to Rs. 500, or both:
  • Failure to submit the tax return in due time or filing of a false return on unreasonable grounds.
  • Failure or negligence to comply with the requirements of any obligation bestowed on him/her.
  • Fraudulently evades remittance of any dues under this provision, or conceals the liability for the same.

Documents for Registration

  • Memorandum of Association
  • Articles of Association
  • PAN Card
  • Lease Agreement

Procedure to Pay Mizoram Professional Tax

By accessing the official Website of the Taxation Department, Government of Mizoram, the taxpayer can pay the Mizoram Professional Tax.

The official notification of Mizoram Professions, Trades, Callings And Employments Taxation Act, 1995 is attached here for reference:
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Frequently Asked Questions

Common questions about Professional Tax Regulations in Mizoram: Compliance Guide.

Professional Tax in Mizoram is a form of tax levied on individuals whose monthly income exceeds Rs. 15,000. It is governed by the Mizoram Professions, Trades, Callings, and Employments Taxation Act, 1995, and the revenue generated is used for the state's welfare measures.
Employees whose monthly income exceeds Rs. 15,000 are liable to pay Professional Tax in Mizoram. For salaried employees, the tax is deducted by their employers, while self-employed professionals are required to self-remit their tax dues.
Employers with more than 20 employees must obtain the Certificate of Registration and Certificate of Employment, and remit the tax within 15 days from the end of each month. For employers with less than 20 employees, the tax can be remitted quarterly by the 15th of the following month.
Yes, members of the Armed forces of India, cooperative societies registered under the Mizoram Co-operative Societies Act, 1991, parents of children with disabilities, physically incapacitated individuals, women engaged in certain savings schemes, and individuals above 65 years of age are exempted from Professional Tax in Mizoram.
The Professional Tax slabs in Mizoram range from Rs. 100 for income between Rs. 10,000 and Rs. 15,000 to Rs. 2,500 for income exceeding Rs. 2,50,000. The tax liability is capped at Rs. 2,500 per financial year.
Yes, taxpayers remitting their dues are required to file an annual return by the 30th of June every year. If the return is not filed, the concerned authority may issue a notice to the taxpayer to furnish the return within a specified period.
Aggrieved taxpayers can file an appeal against the assessment order to the Appellate Assistant Commissioner of Taxes within 60 days of the order's issuance. The Appellate Assistant Commissioner may then confirm, reduce, enhance, or annul the assessed tax or order a fresh assessment.
Failure to file returns, non-compliance with obligations, or fraudulently evading tax remittance can result in imprisonment of up to six months, a fine of up to Rs. 500, or both.
The documents required for Professional Tax registration in Mizoram typically include the Memorandum of Association, Articles of Association, PAN Card, and Lease Agreement.
Professional Tax in Mizoram can be paid by accessing the official website of the Taxation Department, Government of Mizoram, and following the prescribed payment procedure.