Professional Tax in Assam
By Varun M
Assam revised its professional tax slab in April 2025 — a lower exemption cutoff moved up, and the tiers above it were restructured. If a source shows a ₹10,000 exemption threshold, it's describing the rule this amendment replaced.
Professional Tax Calculator
Enter your own salary to see your exact monthly and annual professional tax.
The short answer
Nil up to ₹15,000/month, ₹180/month from ₹15,001–₹24,999, and ₹208/month from ₹25,000 upward — ₹2,496/year at the top rate, under the ₹2,500 cap.
2025 amendment: the exemption threshold moved
The Assam Finance (Taxation) Department amended the professional tax structure effective 1 April 2025. The exemption threshold rose, and the tiers above it were restructured to the table below. We corroborated this across four independent payroll-compliance publishers, all citing the same effective date. If you're comparing this against an older source showing a ₹10,000 exemption cutoff, that's the pre-amendment rule.
The slab, month by month
| Monthly salary | Monthly PT |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 – ₹24,999 | ₹180 |
| ₹25,000 and above | ₹208 |
Who's liable
Every salaried employee earning above ₹15,000/month is liable, with the employer deducting and remitting on their behalf. Self-employed professionals, traders, and businesses are separately liable under the same Act via their own registration — not modelled by this calculator, which covers salaried employees.
Payment and filing
Deducted monthly from your payslip. Employers typically remit and file monthly — confirm your employer's exact due date with the Assam Commissionerate of Taxes.
The ₹2,500 cap, in context
Assam's top slab (₹208/month, every month) totals ₹2,496/year — just under the Article 276(2) constitutional ceiling of ₹2,500, with no additional adjustment confirmed for any specific month. Compare this to Karnataka, which deliberately structures a higher amount in February to land exactly on ₹2,500.
Worked examples
- ₹12,000/month: under ₹15,000 — ₹0.
- ₹20,000/month: in the ₹15,001–₹24,999 band — ₹180/month, ₹2,160/year.
- ₹30,000/month: above ₹25,000 — ₹208/month, ₹2,496/year.
Related reading
- Professional tax in Odisha — a neighbouring state that went further and abolished it entirely in 2026.
- Professional tax in West Bengal — a neighbouring state with a more gradual four-tier structure.
- Professional tax in Jharkhand — another eastern state, with an annual-income-based structure.
Professional tax is one of the deductions modelled in the Take-Home Salary Calculator — use it for your full monthly breakdown, not just professional tax on its own.
FAQ
Nil up to ₹15,000/month, ₹180/month from ₹15,001–₹24,999, and ₹208/month from ₹25,000 upward — ₹2,496/year at the top rate.
No — that was the pre-amendment threshold. The Assam Finance (Taxation) Department amended the structure effective 1 April 2025, raising the exemption to ₹15,000/month and restructuring the tiers above it.
1 April 2025, per the Assam Finance (Taxation) Department, corroborated across four independent payroll-compliance publishers citing the same date.
Every salaried employee earning above ₹15,000/month, with the employer deducting and remitting on their behalf. Self-employed professionals and businesses are separately liable through their own registration.
No — Assam's top rate (₹208/month, every month) totals ₹2,496/year, just under the ₹2,500 cap, with no confirmed February-style adjustment to close the gap.
Last verified: 15 Aug 2026
Sources: Article 276(2) of the Constitution (₹2,500/year cap); Assam Finance (Taxation) Department amendment, effective 1 April 2025, corroborated across 4 independent tax-compliance publishers citing the same effective date.
This is an indicative estimate for salaried employees, not accounting or legal advice. Confirm your exact liability with your employer's payroll team or a qualified professional.