Assam Professional Tax Calculator (FY 2026-27)
Exact professional tax for every category under the Assam Tax on Professions, Trades, Callings and Employments Act, 1947 – salaried, professionals, traders, companies and directors. Salary slab revised with effect from 1 April 2025. Verified by a CA.
Assam levies professional tax under the Assam Tax on Professions, Trades, Callings and Employments Act, 1947, collected by the Commissionerate of Taxes. It applies to salaried employees (the employer deducts and pays) and to self-employed persons – professionals, traders, contractors, agents, companies and firms – who enrol and pay on their own account. The salary slab was revised with effect from 1 April 2025, raising the exemption to Rs 15,000 a month. The annual liability for any person is capped at Rs 2,500.
| Monthly gross salary | PT per month |
|---|---|
| Up to Rs 15,000 | Nil |
| Rs 15,001 to Rs 25,000 | 180 |
| Above Rs 25,000 | 208 |
A salaried person earning above Rs 25,000 a month pays Rs 208 a month, which works out to about Rs 2,496 a year – within the Rs 2,500 ceiling. The old slab that charged Rs 150 between Rs 10,000 and Rs 15,000 no longer applies.
| Annual gross income | PT per year |
|---|---|
| Up to Rs 1,20,000 | Nil |
| Rs 1,20,001 to Rs 1,80,000 | 1,800 |
| Rs 1,80,001 to Rs 3,00,000 | 2,160 |
| Rs 3,00,001 and above | 2,500 |
Medical and legal practitioners, tax and technical consultants, chartered accountants, engineers, real estate agents, building contractors and brokers enrol and pay on this annual gross income slab. A company, LLP or firm carrying on business pays at the top, Rs 2,500 a year. Assam’s full schedule lists nine classes of taxpayer; enrolment for some special classes is fixed by the schedule.
An employer registers (Form I), deducts PT from salaries and pays it monthly. A person enrolled (Form II) by 31 May pays by 30 June of that year; later enrolments pay within a month. Payment is made online through the Commissionerate of Taxes portal using e-GRAS.
Late payment attracts a penalty of 2% a month, and where no payment is made a penalty of up to double the tax due. If you opt for the old income-tax regime, professional tax paid in the year is fully deductible from salary under Section 16(iii); the new regime does not allow it.
Exemptions under Section 3 of the Act include members of the Armed Forces, persons receiving a cultural, literary or sports pension, and individuals notified by the State Government in the public interest. A monthly salary up to Rs 15,000 is nil.