One employee
Whole payroll
Slab rates for salary and wages
| Monthly salary or wages | Tax a month |
|---|---|
| Up to ₹15,000 | Nil |
| ₹15,001 to ₹24,999 | ₹180 |
| ₹25,000 and above | ₹208 |
Revised by the Government of Assam with effect from 1 April 2025, when the ₹150 slab for ₹10,001 to ₹15,000 was removed. The tax is levied under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, and administered by the Commissionerate of Taxes, Assam.
Who pays and how
Employees. The employer deducts the tax from salary each month and deposits it after registering as an employer with the Commissionerate of Taxes.
Professionals, traders and businesses. Doctors, lawyers, chartered accountants, contractors, shopkeepers, firms and companies enrol and pay a fixed yearly amount based on their category. The total for any person cannot exceed ₹2,500 a year.
Income tax. Professional tax deducted from salary reduces taxable salary only under the old tax regime. Businesses can claim the tax they pay on their own enrolment as a business expense.
Payments, registration and returns are handled on the Commissionerate of Taxes portal at tax.assam.gov.in.
Common questions
Does a person earning ₹15,000 a month pay professional tax in Assam?
No. From 1 April 2025 salary up to ₹15,000 a month is exempt.
Is it ₹208 in every month?
Yes, ₹208 a month for salary of ₹25,000 or more. That is ₹2,496 a year, within the ₹2,500 ceiling.
Which salary is used for the slab?
The gross monthly salary or wages for that month. If pay changes during the year, the slab can change from that month.
Do I need separate registration as an employer and as a business?
Usually yes: an employer registration for deducting from staff salary, and an enrolment for the business's own tax. We can set up both.