Professional tax by state · State · FY 2026-27

Professional tax in Nagaland

Professional tax in Nagaland costs up to ₹2,496 a year, banded on monthly wage. Nothing is payable on monthly wage up to ₹4,000. Slab table, statute and source below, verified and dated.

Costs you at most
₹2,496 a year
Banded on
Monthly wage
Nothing payable up to
₹4,000
Last verified

The Nagaland slab table

Monthly wage · Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968
Monthly wage Tax per month Over a full year
Up to ₹4,000 Nil Nil
₹4,001 – ₹5,000 ₹35 ₹420
₹5,001 – ₹7,000 ₹75 ₹900
₹7,001 – ₹9,000 ₹110 ₹1,320
₹9,001 – ₹12,000 ₹180 ₹2,160
₹12,001 and above ₹208 ₹2,496
  • ₹4,001 – ₹5,000 — ₹35 × 12 months = ₹420 a year.
  • ₹5,001 – ₹7,000 — ₹75 × 12 months = ₹900 a year.
  • ₹7,001 – ₹9,000 — ₹110 × 12 months = ₹1,320 a year.
  • ₹9,001 – ₹12,000 — ₹180 × 12 months = ₹2,160 a year.
  • ₹12,001 and above — ₹208 × 12 months = ₹2,496 a year.

When it is collected

Banded on the monthly wage; the amount is deducted every month.

What is worth knowing about Nagaland

Rs 2,496 a year at the top band. The commonly-cited table mislabels these bands as yearly; they are unambiguously monthly. No official schedule was reachable.

Read this

No official schedule for this state was reachable, so this figure comes from agreeing secondary sources. Check your payslip.

Gap

No official Nagaland schedule was reachable, and the commonly-cited table mislabels these bands as yearly when they are unambiguously monthly. We publish it anyway, marked, because a documented best reading beats a blank — but check your payslip before you rely on it.

Confidence: low

Secondary sources only, and either they conflict with the bare Act or no official schedule could be located. Encoded because a documented best reading beats a blank, but flagged here and on the methodology page.

The cap every state is under

Article 276(2), Constitution of India limits professional tax to ₹2,500 a person a year, whatever a state’s own schedule says. Several states are written to land exactly on it — that is why Karnataka and Maharashtra charge a different amount in one month of the year, and why an annual total on this page never exceeds ₹2,500.

Where this comes from

Statute: Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968

Read from greythr.com, last verified . This dataset is re-checked quarterly — the failure mode here is a state joining or leaving the list, not a slab moving, so we search for repeals and re-introductions every cycle. The full method is on our methodology page.

Your actual take-home

Professional tax is one line on a payslip, and rarely the line that decides anything. The one that does is what reaches your account after income tax, EPF and this deduction have all been taken. Our CTC to in-hand calculator, opened on Nagaland, carries the schedule above through automatically, alongside income tax under the Income-tax Act 2025, EPF and gratuity, and shows the working for every line. Put your own CTC in it and read the figure rather than the rate.

One thing worth knowing before you do: professional tax is deductible from salary under s.19 of the Income-tax Act 2025 only under the old regime. Under the new regime it leaves your pay and buys nothing back. Whether that is worth anything depends on the rest of your deductions, so compare both regimes on Nagaland figures — it computes each one and says which pays less tax on the numbers you enter, and nothing beyond that.

Other states and union territories

All 36 states and union territories →