From 2 April 2025 Assam charges PT monthly: nil up to ₹15,000, ₹180 from ₹15,001 to below ₹25,000, and ₹208 from ₹25,000. The employer deducts it and registers online under the professional tax module of the Assam tax portal. At ₹208 a month the yearly total is ₹2,496.
Professional tax slabs in Assam
Professional tax in Assam is levied under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. It is charged on monthly salary and deducted every month. The rates below are Finance (Taxation) Department notification of 1 April 2025, Assam Gazette Extraordinary No. 139 of 2 April 2025, in force from publication, as published on the official source listed at the end of this page (checked 21 October 2026). Article 276 of the Constitution caps professional tax at ₹2,500 a year per person.
| Monthly salary | Professional tax a month |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 to less than ₹25,000 | ₹180 |
| ₹25,000 and above | ₹208 |
The department's older rate page still shows the 2014 table (nil only up to ₹10,000). The April 2025 Gazette notification raised the nil band to ₹15,000.
Who deducts it and registration
The employer deducts PT from monthly salary and pays it to the State. Registration is online through "E-Registration under Professional Tax" on tax.assam.gov.in.
The employee does not pay separately when the employer deducts: the deduction on the payslip is the employee's tax, and the employer is liable if it fails to deduct or pay.
Due dates and payment
- The due dates and returns are set by the Act and Rules, which we did not open; confirm them on tax.assam.gov.in when you register.
Keep the challan or payment receipt for each period and reconcile it with the payroll register: a mismatch between what payslips show and what was paid is the most common finding when the department checks an employer.
Penalties and interest
The official Assam documents we opened do not state the penalty or interest amounts. The Act provides consequences for failing to register, deduct, pay or file; read the current Act on the state portal or ask the assessing authority before relying on a figure from elsewhere.
Worked example: Assam
A Guwahati retailer pays sales staff ₹14,500 and ₹17,000 a month and a store manager ₹28,000.
| Monthly salary | PT a month | PT a year |
|---|---|---|
| ₹14,500 | Nil | Nil |
| ₹17,000 | ₹180 | ₹2,160 |
| ₹28,000 | ₹208 | ₹2,496 |
Under the older 2014 table only salaries up to ₹10,000 were nil, so payroll still using it deducts PT from staff such as the ₹14,500 salesperson who now owe nothing.
Getting PT right on every payslip
- Use the gross salary for the month to pick the slab, and recheck after every raise or arrears payment.
- Register in each state where you employ people: PT follows the place of work, not the head office.
- Show PT as a separate deduction on the payslip, next to PF, ESI and TDS.
- Under the new income-tax regime PT is not deductible from salary income; under the old regime it is.
Check take-home pay with the salary calculator, the employer and employee shares with the PF calculator and ESI calculator, and show every deduction clearly using the salary slip format. FundRaksha HR calculates professional tax with PF, ESI and TDS on each payroll run and produces the PT, PF ECR and ESI files, so the deduction on the payslip and the amount paid agree. Compare all states on the professional tax slabs by state page.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.