NLState

Professional Tax in Nagaland

Year:

Latest professional tax slabs effective from 1 April 2025

Tax Slabs

6 Slabs

Max Monthly Tax

Rs 208

Deduction Frequency

MONTHLY

Effective From

1 Apr 2025

Professional Tax Slabs - Nagaland
Salary Range (From - To)Monthly Tax (Rs)Gender
Rs 0 - Rs 4,0000All
Rs 4,001 - Rs 5,00035All
Rs 5,001 - Rs 7,00075All
Rs 7,001 - Rs 9,000110All
Rs 9,001 - Rs 12,000180All
Rs 12,001 - No limit208All

Calculate your exact Professional Tax deduction for Nagaland

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Professional Tax under Code on Social Security 2020

  • Professional Tax is levied by state governments under Article 276 of the Constitution. The maximum amount is capped at Rs 2,500 per year per individual.
  • Under the Code on Social Security 2020, professional tax continues to be governed by respective state enactments. Employers must register and deduct PT from employee salaries.
  • PT paid is fully deductible under Section 16(iii) of the Income Tax Act 1961 as a deduction from salary income.