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: 22 August 2026Assam Professional Tax Slab Rates
| Income Range (monthly) | Tax Amount |
|---|---|
| Up to ₹10,000/month | Nil |
| ₹10,001 – ₹15,000/month | ₹150/month |
| ₹15,001 – ₹25,000/month | ₹180/month |
| Above ₹25,000/month | ₹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 up to ₹10,000/month
The ₹208 top rate is one of the odd-looking figures that appears in several states. It 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?
Why is Assam's top professional tax rate ₹208?
When is professional tax due in Assam?
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