Professional Tax in Assam
Assam levies professional tax under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. Here's the full slab table, due dates, registration process, and exemptions.
Updated: 06 October 2026Assam Professional Tax Slab Rates
| Income Range (monthly) | Tax Amount |
|---|---|
| Less than ₹15,000/month | Nil |
| ₹15,000 or more but less than ₹25,000/month | ₹180/month |
| ₹25,000/month and more | ₹208/month |
* Annual maximum: ₹2,496. Rates are set by the Assam government and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Assam Professions, Trades, Callings and Employments Taxation Act, 1947
Due Date
28th of the following month
Registration
Employers register with the Assam Commissionerate of Taxes for a professional tax registration certificate.
Exemptions
- Individuals earning less than ₹15,000/month
Assam removed its ₹150 band from 1 April 2025 (eCF No. 169350/124), so salaries below ₹15,000 a month now pay nothing. Tables still showing ₹150 for ₹10,001 to ₹15,000 predate that change. The upper bands were left as Notification No.FTX.72/2012/33 words them: "₹15,000 or more but less than ₹25,000" at ₹180 and "₹25,000 and more" at ₹208, so a salary of exactly ₹15,000 attracts ₹180 and exactly ₹25,000 attracts ₹208. The ₹208 top rate exists because ₹208 across twelve months comes to ₹2,496, just under the ₹2,500 constitutional ceiling, without needing a February top-up.
Frequently Asked Questions: Assam Professional Tax
What is the professional tax rate in Assam?
Is the ₹10,001 to ₹15,000 band still taxed in Assam?
Why is Assam's top professional tax rate ₹208?
When is professional tax due in Assam?
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