The Nagaland State Tax on Professions, Trades, Callings and Employment Act, 1968 (commonly know as Profession Tax Act) came into force with the object of levying tax on professions, trades, callings and employments. It extends to the whole state of Nagaland.
| Yearly Salary Range | PT/month |
| Up to Rs. 4000 | 0 |
| Rs.4001 to Rs.5,000 | Rs.35 |
| Rs. 5001 to Rs. 7000 | Rs.75 |
| Rs.7001 to Rs.9000 | Rs.110 |
| Rs.9001 to Rs.12000 | Rs.180 |
| Above Rs.12000 | Rs.208 |
An Act to levy a tax on professions, trades, callings and employments.
Preamble:-Where as it is necessary to make in addition to the revenues of Nagaland and, for that purpose, it is expedient to impose a tax on professions, trades, callings and employments ;
It is hereby enacted in the Ninteenth Year of the Republic of India as follows :-
PRELIMINARY
Short title. extent and commencement.
(I) This Act may be caUed the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968.
(2) It extends to the whole of Nagaland.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.