Professional tax in Assam (FY 2026-27)
Assam raised its exemption limit to ₹15,000 a month from April 2025. Above that it charges ₹180 a month, and ₹208 a month from ₹25,000, for a yearly maximum of ₹2,496.
Last updated
How much you pay
- Nothing on a monthly salary up to ₹15,000.
- ₹180 a month from ₹15,001 to just under ₹25,000.
- ₹208 a month from ₹25,000, every month: ₹2,496 for a full year.
- The April 2025 notification removed the old ₹150 band for salaries between ₹10,000 and ₹15,000. Some sites misquote the top rate as ₹200; the Gazette says ₹208.
Worked examples
Calculated with the same engine as the calculator, on a monthly gross salary:
| Monthly salary | What is deducted | Year total |
|---|---|---|
| ₹15,000 | Nothing | ₹0 |
| ₹20,000 | ₹180 a month | ₹2,160 |
| ₹25,000 | ₹208 a month | ₹2,496 |
| ₹50,000 | ₹208 a month | ₹2,496 |
What counts as salary
Monthly salary or wages.
Who is exempt
- People above 60 whose gross income for the year does not exceed ₹5 lakh (notification FTX.76/2006/2)
Where these figures come from
Assam Professions, Trades, Callings and Employments Taxation Act 1947, Schedule Entry 1, as substituted by notification eCF No. 169350/124 of 1 April 2025 (Assam Gazette Extraordinary No. 139, 2 April 2025).
Does it reduce your income tax?
Only in the old regime. Professional tax is deductible from salary under section 19(1) of the Income-tax Act, 2025, and section 202(2) removes that deduction for anyone taxed under the new regime.
See what this means for your take-home pay in Assam