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AS PT Guide 2025-26 Verified

Professional Tax in Assam 2025-26

Assam professional tax slabs, the Rs.10,000 exemption, monthly deduction, and employer compliance steps for HR and payroll teams.

Source: Assam Tax on Professions, Trades, Callings and Employments Act, 1947. Verify the current slab on the Assam Commercial Taxes portal before payroll lock.

Assam PT at a Glance

Rs.208

Top rate

per month

Rs.180

Mid slab

per month

Rs.10,000

Exempt up to

per month

Rs.2,500

Annual max

per year

Quick Read

Assam levies professional tax under the 1947 Act on a four-slab scale. Salaries up to Rs.10,000 are exempt, rising through Rs.150 and Rs.180 to a top of Rs.208 per month above Rs.25,000. Employers deduct PT each pay run, with the annual figure capped at Rs.2,500.

Assam PT tops out at Rs.208 a month

Employees in Guwahati, Dispur, Silchar, and across Assam pay between Rs.150 and Rs.208 per month by salary band, within the Rs.2,500 annual cap. Salaries up to Rs.10,000 are exempt, and PT is deducted monthly.

Slab Rates

Assam Professional Tax Slabs 2025-26

PT is based on gross monthly salary. Slabs apply equally to men and women in Assam.

Monthly Salary Professional Tax
Up to Rs.10,000 Nil
Rs.10,001 to Rs.15,000 Rs.150 / month
Rs.15,001 to Rs.25,000 Rs.180 / month
Above Rs.25,000 Rs.208 / month

PT is based on gross monthly salary. Confirm the current slab on the Assam Commercial Taxes portal before payroll lock.

Compliance Checklist

Assam PT Compliance, Step by Step

1

Obtain registration and enrolment

Register with the Assam Commercial Taxes Department. Obtain the registration to deduct PT from employees and the enrolment for the employer's own liability.

2

Deduct PT each pay run

Apply nil up to Rs.10,000, Rs.150 for Rs.10,001 to Rs.15,000, Rs.180 for Rs.15,001 to Rs.25,000, and Rs.208 above Rs.25,000.

3

Remit and meet due dates

Deduct and remit PT monthly. Enrolled persons registered by 31 May pay by 30 June. Late payment attracts about 2% per month penalty.

4

File PT returns

File the periodic PT return reconciling PT deducted with remittances. Keep month-wise records of salary, PT deducted, and challans.

5

Maintain records

Keep registers of employees, gross salary, PT deducted, and payment challans for inspection by the Assam Commercial Taxes Department.

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Professional Tax in Other States

TR Tripura ML Meghalaya MN Manipur MZ Mizoram NL Nagaland WB West Bengal

See all state professional tax rates

FAQ

Assam Professional Tax FAQ

What is the professional tax rate in Assam for 2025-26?
Assam charges nil up to Rs.10,000, Rs.150 for Rs.10,001 to Rs.15,000, Rs.180 for Rs.15,001 to Rs.25,000, and Rs.208 per month above Rs.25,000. The annual maximum is Rs.2,500.
Which Act governs professional tax in Assam?
Professional tax in Assam is governed by the Assam Tax on Professions, Trades, Callings and Employments Act 1947, administered by the Assam Commercial Taxes Department.
When is professional tax due in Assam?
Employers deduct PT monthly from salaries. Enrolled persons registered by 31 May pay by 30 June; those registered later pay within one month of registration.
What is the penalty for late professional tax in Assam?
Late payment attracts a penalty of about 2% per month, and severe cases may attract a penalty up to double the tax owed.
Is Assam professional tax deductible from income tax?
Yes. Professional tax paid is allowed as a deduction under Section 16(iii) of the Income Tax Act 1961. The amount is deducted from gross salary before computing taxable income and appears in Form 16 Part B.
How does factoHR India handle Assam professional tax?
factoHR India applies the Assam four-slab structure automatically, deducts PT each pay run, and generates remittance and return reports for each work location.

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If you employ staff in Assam, the same workforce is also covered by minimum wage rates in Assam, working-hour and overtime rules in Assam, and the public holiday calendar for Assam. Keep every Assam statutory obligation aligned across your payroll.