Professional tax by state · State · FY 2026-27
Professional tax in Assam
Professional tax in Assam costs up to ₹2,496 a year, banded on monthly wage. Nothing is payable on monthly wage up to ₹10,000. Slab table, statute and source below, verified and dated.
- Costs you at most
- ₹2,496 a year
- Banded on
- Monthly wage
- Nothing payable up to
- ₹10,000
- Last verified
The Assam slab table
| Monthly wage | Tax per month | Over a full year |
|---|---|---|
| Up to ₹10,000 | Nil | Nil |
| ₹10,001 – ₹14,999 | ₹150 | ₹1,800 |
| ₹15,000 – ₹24,999 | ₹180 | ₹2,160 |
| ₹25,000 and above | ₹208 | ₹2,496 |
- ₹10,001 – ₹14,999 — ₹150 × 12 months = ₹1,800 a year.
- ₹15,000 – ₹24,999 — ₹180 × 12 months = ₹2,160 a year.
- ₹25,000 and above — ₹208 × 12 months = ₹2,496 a year.
When it is collected
Banded on the monthly wage; the amount is deducted every month.
What is worth knowing about Assam
The statute's bands are written with mixed inclusivity — 'more than Rs 10,000 but less than Rs 15,000', then 'Rs 15,000 or more but less than Rs 25,000' — so a wage of exactly Rs 15,000 pays Rs 180, not Rs 150. Annual total is Rs 2,496, not the Rs 2,500 cap.
The cap every state is under
Article 276(2), Constitution of India limits professional tax to ₹2,500 a person a year, whatever a state’s own schedule says. Several states are written to land exactly on it — that is why Karnataka and Maharashtra charge a different amount in one month of the year, and why an annual total on this page never exceeds ₹2,500.
Where this comes from
Statute: Assam Professions, Trades, Callings and Employments Taxation Act, 1947; rate schedule w.e.f. 15 October 2014
Read from tax.assam.gov.in, last verified . This dataset is re-checked quarterly — the failure mode here is a state joining or leaving the list, not a slab moving, so we search for repeals and re-introductions every cycle. The full method is on our methodology page.
Your actual take-home
Professional tax is one line on a payslip, and rarely the line that decides anything. The one that does is what reaches your account after income tax, EPF and this deduction have all been taken. Our CTC to in-hand calculator, opened on Assam, carries the schedule above through automatically, alongside income tax under the Income-tax Act 2025, EPF and gratuity, and shows the working for every line. Put your own CTC in it and read the figure rather than the rate.
One thing worth knowing before you do: professional tax is deductible from salary under s.19 of the Income-tax Act 2025 only under the old regime. Under the new regime it leaves your pay and buys nothing back. Whether that is worth anything depends on the rest of your deductions, so compare both regimes on Assam figures — it computes each one and says which pays less tax on the numbers you enter, and nothing beyond that.