Assam Professional Tax: slab rates, due dates and rules

How Professional Tax works in Assam: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.

CycleMonthly
BasisSlab on monthly salary
DueBy the 28th of every month
Monthly salaryTax
Up to Rs. 15,000Nil
Rs. 15,001 to Rs. 25,000Rs. 180 a month
Above Rs. 25,000Rs. 208 a month
Governing instrument
Assam Professions, Trades, Callings and Employments Taxation Act, 1947
Annual ceiling
Rs. 2,496 a year (Rs. 208 x 12)

What to watch

Slabs revised with effect from 1 April 2025.
Professional Tax in other states

Summaries are for guidance only and are not a substitute for the official notification or professional advice.