Assam Professional Tax Calculator (FY 2026-27)
Exact PT deduction under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947 – nil up to Rs 10,000 a month, then Rs 150 / 180 / 208. Verified by a practising CA.
Assam deducts PT monthly with four salary slabs and no February adjustment – the salaried maximum is Rs 2,496 a year (Rs 208 x 12), just inside the Rs 2,500 constitutional cap:
| Monthly gross salary | PT per month |
|---|---|
| Up to Rs 10,000 | Nil |
| Rs 10,001 to Rs 15,000 | Rs 150 |
| Rs 15,001 to Rs 25,000 | Rs 180 |
| Above Rs 25,000 | Rs 208 |
For the self-employed, Assam uses annual-income slabs: up to Rs 1,20,000 – nil; Rs 1,20,001 to 1,80,000 – Rs 1,800 a year; Rs 1,80,001 to 3,00,000 – Rs 2,160 a year; above Rs 3,00,000 – Rs 2,500 a year. Persons enrolled on or before 31 May pay by 30 June; those enrolling later pay within a month of enrolment.
Employers register, deduct PT monthly per the slab and remit it with returns to the Assam Commissionerate of Taxes (e-payment via e-GRAS on comtax.assam.gov.in). Defaults attract interest/penalty at 2% per month of the unpaid tax, and persistent default can attract a penalty up to double the tax due. Armed Forces members and notified categories are exempt. PT paid is deductible from salary under Section 16(iii) in the old income-tax regime; the new regime does not allow it.