Professional Tax in Assam
Current PT slabs, a calculator, due dates and registration rules for employers in Assam.
Last reviewed: September 2026 · Assam Professions, Trades, Callings and Employments Taxation Act, 1947
Monthly deduction
₹208
per month
Tax per month
₹208
Monthly salary: ₹40,000
Annual PT
₹2,496
Max ₹2,500 under Art. 276
For estimation only. This calculator applies the rules as we understand them on September 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
Assam PT slabs
| Monthly salary | Professional tax |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹25,000 | ₹180 |
| Above ₹25,000 | ₹208 |
Due dates
Paid by the 28th of each month.
Registration
Register on the Assam Taxes portal (tax.assam.gov.in).
Penalty for non-payment
Interest and penalty as prescribed.
Frequently asked questions
What is the professional tax slab in Assam?
Assam charges PT on monthly salary. The highest slab is ₹208 per month for income above ₹25,000.
When is professional tax due in Assam?
Paid by the 28th of each month.
How do employers register for PT in Assam?
Register on the Assam Taxes portal (tax.assam.gov.in).
What is the penalty for late PT payment in Assam?
Interest and penalty as prescribed.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps professional tax at ₹2,500 per person per year.