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Nagaland — Professional Tax 2026

Nagaland levies Professional Tax across 6 salary slabs. Employee deductions (PTRC) are remitted monthly, and employer registration (PTEC) is remitted yearly (₹2,500).

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Employee Remittance (PTRC)

FrequencyMonthly
Payment Due30th April yearly
Return DueNot required

Employer Remittance (PTEC)

FrequencyYearly (₹2,500)
Payment Due30th June
Return DueNot Required

Salary slabs

Monthly Salary Slab (₹) PT Rate (₹)
Upto 4,000 Nil
From 4,001 to 5,000 35
From 5,001 to 7,000 75
From 7,001 to 9,000 110
From 9,001 to 12,000 180
Above 12,001 208