Professional Tax Slab in Assam (2026)

Assam levies a state-wide Professional Tax under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. Monthly salaries up to ₹15,000 are exempt, earnings between ₹15,001 and ₹25,000 incur ₹180 per month, and salaries above ₹25,000 are taxed at ₹208 per month. Self-employed professionals pay an annual tax based on gross income, capped at ₹2,500 per year. These uniform tax rates apply across all districts and major cities in Assam. Employers must register for PTRC, deduct the tax monthly, deposit payments, and file returns.