Professional tax in Assam
New slabs since April 2025 — nil to ₹15,000, ₹180 to just under ₹25,000, ₹208 above — though the department's own rate page still shows 2014's.
Assam professional tax slab
As of 2 April 2025 · Notification eCF No.169350/124 dated 1 April 2025, in force on publication in the Assam Gazette on 2 April 2025 · last checked 1 November 2026
You pay ₹208 per month at a salary of ₹50,000 — ₹2,496 a year.
| Monthly salary | Professional tax | Per year |
|---|---|---|
| Up to ₹15,000 | Nil | ₹0 |
| ₹15,001 or more but less than ₹25,000 | ₹180 a month | ₹2,160 |
| ₹25,000 and more | ₹208 a month | ₹2,496 |
Source: Assam Professions, Trades, Callings and Employments Taxation Act, 1947. New to professional tax? What it is and why every State is different.
How much professional tax is deducted in Assam?
Nothing up to ₹15,000 a month; ₹180 a month from ₹15,001 to below ₹25,000; ₹208 a month from ₹25,000 — ₹2,496 a year at the top. These rates have applied since 2 April 2025; many websites still show the 2014 slabs.
Key takeaways
- →Nil to ₹15,000, ₹180 below ₹25,000, ₹208 from ₹25,000.
- →The old ₹150 band is gone: ₹10,001–₹15,000 stopped paying in April 2025.
- →Seniors above 60 are exempt only with gross income up to ₹5 lakh.
- →Late payment: 2% a month interest and a 50% to 200% penalty.
Professional tax calculator
Your State and monthly salary in — what is deducted, when, and whether you are exempt
Where you work, not where your company is registered.
The gross on your payslip, before any deductions.
Exemptions differ by State. The result says whether yours is recognised.
Deducted from your salary each month
₹208
₹2,496 a year in Assam. Your slab: ₹25,000 and more (monthly salary).
How it comes out of your pay
- Every month₹208
- Total for the year₹2,496
When your employer must pay it
A monthly return in Form III by the last day of each month for the salaries of the month before, with the tax paid first (Rule 12). An employer may apply in Form IIIA to file quarterly, half-yearly or annually, paying in advance within 30 days of the start of the period.
Where this comes from
Assam Professions, Trades, Callings and Employments Taxation Act, 1947. Slabs as of 2025-04-02. Full Assam rules
Show the working
- 1Gross monthly salary₹50,000
- 2Slab (Assam, as of 2025-04-02)₹25,000 and more
- 3Tax for the month₹208
- 4Every month₹208
- 5Total for the year₹2,496
The April 2025 change most slab tables missed
Notification eCF No.169350/124, published in the Assam Gazette on 2 April 2025, rewrote the salary entry. The 2014 version had four steps — nil to ₹10,000, ₹150, ₹180, ₹208. The new one has three: nil now runs to ₹15,000 and the ₹150 band is gone.
The department's rate page and schedule PDF, last updated in 2018, still show the 2014 entry; the 2025 notification sits in the notifications list on the same site. Anyone reading only the rate page will over-deduct ₹150 a month from employees on ₹10,001–₹15,000.
Leave, pensions and the senior income limit
A person on leave is treated as still employed (s.3), so a month of paid leave carries the normal deduction.
The senior exemption is income-tested: since 2006 it covers people above 60 whose gross income for the year is ₹5,00,000 or less. A retired person with a consulting salary above that still pays. Recipients of a cultural, literary or sports pension pay nothing, even if they also work.
Assam professional tax due dates, interest and penalty
Employers file Form III by the last day of each month for the month before, paying first; Form IIIA allows less frequent filing. Enrolled individuals pay before 30 September.
| Assam rule | |
|---|---|
| Employer deducting from salary | A monthly return in Form III by the last day of each month for the salaries of the month before, with the tax paid first (Rule 12). An employer may apply in Form IIIA to file quarterly, half-yearly or annually, paying in advance within 30 days of the start of the period. |
| Self-employed or enrolled person | Before 30 September if enrolled before the year began or by 31 August; within one month of enrolment otherwise (s.12(1)). |
| Interest on late payment | Simple interest at 2% of the tax due for each month or part of a month it stays unpaid (s.12A). |
| Penalty | A penalty of at least 50% and up to 200% of the tax due for failing, without reasonable cause, to pay within the time in a demand notice (s.12B). |
| Late return fee | ₹100 for each day a return is late, up to ₹5,000 (s.7(3), as amended in 2021). |
What paying late costs, in rupees
Assam's penalty is the steepest of the States here — 50% to 200% — on top of 2% a month interest and a late-return fee of up to ₹5,000. On ₹2,496:
| Paid late by | Interest | Penalty | Total extra |
|---|---|---|---|
| 3 months | ₹150 | ₹1,248 to ₹4,992 | ₹1,398 to ₹5,142 |
| 12 months | ₹599 | ₹1,248 to ₹4,992 | ₹1,847 to ₹5,591 |
Assam professional tax registration and payment portal
Payments route through the State treasury gateway from the same site.
Who is exempt from professional tax in Assam
Three exemptions reach salaried people: the armed forces serving in Assam, seniors above 60 within the income limit, and cultural, literary or sports pensioners. No disability exemption was found.
| Who | What the law says | Provision |
|---|---|---|
| Armed forces serving in Assam | Persons subject to the Army Act 1950, Navy Act 1957 or Air Force Act 1950 who are serving or posted in Assam. | s.3 second proviso, with the Explanation inserted in 2021 |
| Senior citizens with gross income up to ₹5 lakh | Any person above 60 years of age whose gross income in the financial year does not exceed ₹5,00,000, from 1 April 2006. | s.3 third proviso; Notification FTX.76/2006/2 dated 4 November 2006 |
| Cultural, literary or sports pensioners | A recipient of such a pension pays nothing under the Act, even if also employed. | Schedule, proviso to entry 2 |
Assam professional tax: two worked examples
1. A hospital attendant in Dibrugarh on ₹14,000 a month
Paid ₹150 a month under the 2014 slab; nil since April 2025. A ₹150 line means payroll is reading the outdated rate page.
2. A bank officer in Guwahati on ₹60,000 a month
The ₹208 band, with no special month.
| Step | Example 1 | Example 2 |
|---|---|---|
| Gross monthly salary | ₹14,000 | ₹60,000 |
| Slab | Up to ₹15,000 | ₹25,000 and more |
| Deducted | Nothing | ₹208 every month |
| Professional tax for the year | ₹0 | ₹2,496 |
How Assam professional tax shows on your payslip
A flat ₹208 every month at ₹25,000 and above, or ₹180 between ₹15,001 and ₹24,999 — Assam is the only State here whose top figure is not a round ₹200. Form 16 shows ₹2,496 for a full year.
Assam against other States
None of Assam's neighbours has a verified page here yet. At ₹50,000 a month Assam's ₹2,496 sits between Gujarat's ₹2,400 and Tamil Nadu's ₹2,500.
What we could not verify for Assam
Left out rather than guessed. If any of these matters to you, ask your payroll team or the department.
- No exemption for persons with disability or parents of disabled children was found in the Act or the notifications read, so none is claimed.
- Whether Rule 12 has been amended since 2008: the rules on the department site show amendments up to then.
- Whether the e-payment links on tax.assam.gov.in cover employer profession tax challans specifically.
Assam professional tax: questions people ask
What is the new professional tax slab in Assam?
Why does the Assam tax department website show different professional tax rates?
Is professional tax deducted on a ₹15,000 salary in Assam?
Are senior citizens exempt from professional tax in Assam?
What is the due date for professional tax in Assam?
What is the penalty for late professional tax in Assam?
Related tools
Sources for the figures on this page
Assam: slab table (as of 2025-04-02)
Notification eCF No.169350/124, Assam Gazette Extraordinary No.139, 2 April 2025: Entry 1 substituted — "(i) Up to Rs. 15,000.00 Nil (ii) Rs.15,001.00 or more but less than Rs.25,000.00 Rs. 180.00 per month (iii) Rs. 25,000.00 and more Rs. 208.00 per month". It replaced the 2014 entry (nil only up to ₹10,000, ₹150 from ₹10,001), which the department's own rate page and schedule PDF still show.
View sourceChecked 2026-11-01
Assam: due dates
Assam Professions Tax Rules 1947, Rule 12(1)–(3); Act s.12(1)(a): "Before the 30th day of September of that year".
View sourceChecked 2026-11-01
Assam: interest and penalty
Assam Professions Tax Act 1947, s.12A(2) ("simple interest at two percentum of the amount of tax due for each month or part thereof") and s.12B ("a penalty of minimum fifty percentum subject to a maximum of two hundred percentum"); Assam PTCE Taxation (Amendment) Act 2021, s.4 (late return fee).
View sourceChecked 2026-11-01
Assam: exemptions
Assam Professions Tax Act 1947, s.3 provisos; Notification FTX.76/2006/2 dated 4 November 2006.
View sourceChecked 2026-11-01
Constitutional ceiling on the total professional tax payable by one person in a State, per year
Constitution of India, Article 276(2), as amended by the Constitution (Sixtieth Amendment) Act, 1988. The Statement of Objects and Reasons records that clause (2) previously capped the tax at "two hundred and fifty rupees per annum" and that it was "accordingly proposed to amend clause (2) of article 276 of the Constitution to increase the ceiling of profession tax from two hundred and fifty rupees per annum to two thousand and five hundred rupees per annum", omitting the then-existing proviso as no longer relevant. The levy itself is imposed by each State under Article 276(1) through its own Act, so the slabs differ by State and no national slab table exists.
View sourceChecked 2026-10-14
Written and reviewed by Deepak Middha, Chartered Accountant (ICAI, India) and founder of LayoffNext.
Founder of LayoffNext. Chartered Accountant and finance educator who builds free tools for people navigating layoffs.