Professional Tax Slab in Assam (2026)
Assam Professional Tax
Assam levies Professional Tax under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. The tax applies to salaried employees, professionals, traders, consultants, and other eligible persons carrying out professions, trades, callings, or employment in the state.
There is no separate Professional Tax slab for individual cities in Assam. The same Professional Tax rates apply across the state, including Guwahati, Dibrugarh, Silchar, Jorhat, Tezpur, Nagaon, Tinsukia, and other districts.
For salaried employees, Professional Tax is calculated based on monthly salary/wages and is generally deducted by the employer from the employee’s salary.
Assam Professional Tax Slab (2026)
For Salaried Employees
| Monthly Salary / Wage | Professional Tax Per Month | Approx. Annual Professional Tax |
|---|---|---|
| Up to ₹15,000 | Nil | Nil |
| ₹15,001 – ₹25,000 | ₹180 | ₹2,160 |
| Above ₹25,000 | ₹208 | ₹2,496 |
Professional Tax Calculation Examples in Assam (2026)
| Monthly Salary | Monthly PT Deduction | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹180 | ₹2,160 |
| ₹40,000 | ₹208 | ₹2,496 |
| ₹1,00,000 | ₹208 | ₹2,496 |
Professional Tax for Self-Employed Professionals in Assam (2026)
Professionals, consultants, traders, and other eligible persons are taxed based on annual gross income from their profession or trade.
| Annual Gross Income | Professional Tax Per Year |
|---|---|
| Up to ₹1,20,000 | Nil |
| ₹1,20,001 – ₹1,80,000 | ₹1,800 |
| ₹1,80,001 – ₹3,00,000 | ₹2,160 |
| ₹3,00,000 and above | ₹2,500 |
Key Highlights of Professional Tax in Assam
- Applicable State: Assam
- Governing Law: Assam Professions, Trades, Callings and Employments Taxation Act, 1947
- Salary up to ₹15,000 per month: Exempt
- Maximum Professional Tax: ₹2,500 per year (subject to category)
- Employee Calculation Basis: Monthly salary/wages
- Professional/Business Calculation Basis: Annual gross income
- Applicable Across Assam: Yes, including all districts and cities.
Employer Responsibilities in Assam
Employers operating in Assam must:
- Obtain Professional Tax Registration Certificate (PTRC) where applicable.
- Deduct Professional Tax from eligible employees.
- Deposit collected tax within the prescribed timelines.
- File Professional Tax returns.
- Maintain salary records and statutory compliance documents.
The Assam Commissionerate of Taxes provides Professional Tax-related services and rate schedules for taxpayers.
Professional Tax Slab in Dispur (2026)
Dispur, the capital area of Assam, follows the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. There is no separate Professional Tax slab for Dispur. The Professional Tax rates notified by the Government of Assam apply uniformly across the state, including Dispur, Guwahati, Dibrugarh, Silchar, Jorhat, Tezpur, Nagaon, and other districts.
For salaried employees in Dispur, Professional Tax is calculated based on monthly salary/wages and is deducted by the employer from the employee’s salary.
Dispur Professional Tax Slab (2026)
| Monthly Salary / Wage | Professional Tax Per Month | Annual Professional Tax |
|---|---|---|
| Up to ₹15,000 | Nil | Nil |
| ₹15,001 – ₹25,000 | ₹180 | ₹2,160 |
| Above ₹25,000 | ₹208 | ₹2,496 |
Professional Tax Calculation Examples in Dispur (2026)
| Monthly Salary | Monthly PT Deduction | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹180 | ₹2,160 |
| ₹40,000 | ₹208 | ₹2,496 |
| ₹1,00,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Dispur
- Applicable Location: Dispur
- State: Assam
- Governing Law: Assam Professions, Trades, Callings and Employments Taxation Act, 1947
- Salary up to ₹15,000 per month: Exempt
- Maximum Monthly Professional Tax: ₹208
- Maximum Annual Professional Tax: ₹2,496 for salaried employees
- Calculation Basis: Monthly salary/wages
- Applicable Across Assam: Yes, including Dispur and all other districts.
Employer Responsibilities in Dispur
Employers operating in Dispur must:
- Obtain Professional Tax Registration Certificate (PTRC) wherever applicable.
- Deduct Professional Tax from eligible employees every month.
- Deposit collected tax within the prescribed timelines.
- File Professional Tax returns as required.
- Maintain salary and statutory compliance records.
The Assam Commissionerate of Taxes provides Professional Tax registration, payment, and compliance facilities for employers and professionals.
Professional Tax Slab in Guwahati (2026)
Guwahati, the largest city and commercial hub of Assam, follows the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. There is no separate Professional Tax slab for Guwahati. The Professional Tax rates prescribed by the Government of Assam apply uniformly across the state, including Guwahati, Dispur, Dibrugarh, Silchar, Jorhat, Tezpur, Nagaon, and other districts.
For salaried employees in Guwahati, Professional Tax is calculated based on monthly salary/wages and is deducted by the employer from the employee’s salary.
Guwahati Professional Tax Slab (2026)
| Monthly Salary / Wage | Professional Tax Per Month | Annual Professional Tax |
|---|---|---|
| Up to ₹15,000 | Nil | Nil |
| ₹15,001 – ₹25,000 | ₹180 | ₹2,160 |
| Above ₹25,000 | ₹208 | ₹2,496 |
Professional Tax Calculation Examples in Guwahati (2026)
| Monthly Salary | Monthly PT Deduction | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹180 | ₹2,160 |
| ₹40,000 | ₹208 | ₹2,496 |
| ₹1,00,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Guwahati
- Applicable City: Guwahati
- State: Assam
- Governing Law: Assam Professions, Trades, Callings and Employments Taxation Act, 1947
- Salary up to ₹15,000 per month: Exempt
- Professional Tax between ₹15,001 and ₹25,000 salary: ₹180 per month
- Salary ₹25,000 and above: ₹208 per month
- Maximum Annual Professional Tax for salaried employees: ₹2,496
- Calculation Basis: Monthly salary/wages
- Applicable Across Assam: Yes, including Guwahati and all other districts.
Employer Responsibilities in Guwahati
Employers operating in Guwahati must:
- Obtain Professional Tax Registration Certificate (PTRC) wherever applicable.
- Deduct Professional Tax from eligible employees every month.
- Deposit the collected tax within the prescribed timelines.
- File Professional Tax returns as required.
- Maintain employee salary records and statutory compliance documents.
Proper payroll configuration ensures accurate Professional Tax deduction and compliance with Assam statutory requirements.
Professional Tax Slab in Silchar (2026)
Silchar, one of the major cities of Assam, follows the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. There is no separate Professional Tax slab for Silchar. The Professional Tax rates prescribed by the Government of Assam apply uniformly across the state, including Silchar, Guwahati, Dispur, Dibrugarh, Jorhat, Tezpur, Nagaon, and other districts.
For salaried employees in Silchar, Professional Tax is calculated based on monthly salary/wages and is deducted by the employer from the employee’s salary.
Silchar Professional Tax Slab (2026)
| Monthly Salary / Wage | Professional Tax Per Month | Annual Professional Tax |
|---|---|---|
| Up to ₹15,000 | Nil | Nil |
| ₹15,001 – ₹25,000 | ₹180 | ₹2,160 |
| ₹25,000 and above | ₹208 | ₹2,496 |
Professional Tax Calculation Examples in Silchar (2026)
| Monthly Salary | Monthly PT Deduction | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹180 | ₹2,160 |
| ₹40,000 | ₹208 | ₹2,496 |
| ₹1,00,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Silchar
- Applicable City: Silchar
- State: Assam
- Governing Law: Assam Professions, Trades, Callings and Employments Taxation Act, 1947
- Salary up to ₹15,000 per month: Exempt
- Salary ₹15,001 – ₹25,000: ₹180 per month
- Salary ₹25,000 and above: ₹208 per month
- Maximum Annual Professional Tax for salaried employees: ₹2,496
- Calculation Basis: Monthly salary/wages
- Applicable Across Assam: Yes, including Silchar and all other districts.
Employer Responsibilities in Silchar
Employers operating in Silchar must:
- Obtain Professional Tax Registration Certificate (PTRC) wherever applicable.
- Deduct Professional Tax from eligible employees every month.
- Deposit collected tax within the prescribed timelines.
- File Professional Tax returns as required.
- Maintain employee salary and statutory compliance records.
Proper payroll configuration helps businesses ensure accurate Professional Tax deductions and compliance with Assam statutory requirements.
Professional Tax Slab in Dibrugarh (2026)
Dibrugarh, one of the major commercial and industrial cities of Assam, follows the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. There is no separate Professional Tax slab for Dibrugarh. The Professional Tax rates prescribed by the Government of Assam apply uniformly across the state, including Dibrugarh, Guwahati, Dispur, Silchar, Jorhat, Tezpur, Nagaon, and other districts.
For salaried employees in Dibrugarh, Professional Tax is calculated based on monthly salary/wages and is generally deducted by the employer from the employee’s salary.
Dibrugarh Professional Tax Slab (2026)
| Monthly Salary / Wage | Professional Tax Per Month | Annual Professional Tax |
|---|---|---|
| Up to ₹15,000 | Nil | Nil |
| ₹15,001 – ₹25,000 | ₹180 | ₹2,160 |
| Above ₹25,000 | ₹208 | ₹2,496 |
Professional Tax Calculation Examples in Dibrugarh (2026)
| Monthly Salary | Monthly PT Deduction | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹180 | ₹2,160 |
| ₹40,000 | ₹208 | ₹2,496 |
| ₹1,00,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Dibrugarh
- Applicable City: Dibrugarh
- State: Assam
- Governing Law: Assam Professions, Trades, Callings and Employments Taxation Act, 1947
- Salary up to ₹15,000 per month: Exempt
- Salary ₹15,001 – ₹25,000: ₹180 per month
- Salary above ₹25,000: ₹208 per month
- Maximum Annual Professional Tax for salaried employees: ₹2,496
- Calculation Basis: Monthly salary/wages
- Applicable Across Assam: Yes, including Dibrugarh and all other districts.
Employer Responsibilities in Dibrugarh
Employers operating in Dibrugarh must:
- Obtain Professional Tax Registration Certificate (PTRC) wherever applicable.
- Deduct Professional Tax from eligible employees every month.
- Deposit the collected tax within prescribed timelines.
- File Professional Tax returns as required.
- Maintain employee salary and statutory compliance records.
Proper payroll configuration helps businesses ensure accurate Professional Tax deductions and compliance with Assam statutory requirements.
Professional Tax Slab in Tinsukia (2026)
Tinsukia, an important commercial and industrial town of Assam, follows the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. There is no separate Professional Tax slab for Tinsukia. The Professional Tax rates notified by the Government of Assam apply uniformly across the state, including Tinsukia, Guwahati, Dispur, Dibrugarh, Silchar, Jorhat, Tezpur, Nagaon, and other districts.
For salaried employees in Tinsukia, Professional Tax is calculated based on monthly salary/wages and is deducted by the employer from the employee’s salary.
Tinsukia Professional Tax Slab (2026)
| Monthly Salary / Wage | Professional Tax Per Month | Annual Professional Tax |
|---|---|---|
| Up to ₹15,000 | Nil | Nil |
| ₹15,001 – ₹25,000 | ₹180 | ₹2,160 |
| ₹25,000 and above | ₹208 | ₹2,496 |
Professional Tax Calculation Examples in Tinsukia (2026)
| Monthly Salary | Monthly PT Deduction | Annual PT |
|---|---|---|
| ₹12,000 | Nil | Nil |
| ₹18,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹180 | ₹2,160 |
| ₹40,000 | ₹208 | ₹2,496 |
| ₹1,00,000 | ₹208 | ₹2,496 |
Key Highlights of Professional Tax in Tinsukia
- Applicable City: Tinsukia
- State: Assam
- Governing Law: Assam Professions, Trades, Callings and Employments Taxation Act, 1947
- Salary up to ₹15,000 per month: Exempt
- Salary ₹15,001 – ₹25,000: ₹180 per month
- Salary ₹25,000 and above: ₹208 per month
- Maximum Annual Professional Tax: ₹2,496 for salaried employees
- Calculation Basis: Monthly salary/wages
- Applicable Across Assam: Yes, including Tinsukia and all other districts.
Employer Responsibilities in Tinsukia
Employers operating in Tinsukia must:
- Obtain Professional Tax Registration Certificate (PTRC) wherever applicable.
- Deduct Professional Tax from eligible employees every month.
- Deposit collected tax within the prescribed timelines.
- File Professional Tax returns as required.
- Maintain employee salary and statutory compliance records.
Proper payroll management helps businesses ensure accurate Professional Tax deductions and compliance with Assam statutory requirements.