Assam Professional Tax Slabs (FY 2026-27)

FY २०२६-२७ Assam Statutory Guide
Professional Tax in Assam is governed by the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. Recent amendments in 2025 revised the slabs.

Official Assam PT Slabs

Salary Range (₹) Tax Payable Assessment Cycle
0 to 15,000
(Monthly Basis) 		Nil (Exempt) Exempt for monthly income up to ₹15,000.
15,001 to 25,000
(Monthly Basis) 		₹180 / month Standard Slab
Above 25,001
(Monthly Basis) 		₹208 / month
₹212 in Mar
Standard Slab

Compliance Deadline

Monthly for employers; September for individuals.

Penal Provisions

Interest on delayed payments + Penalty for non-registration.

Registration & Enrollment: Via the Assam Commissionerate of Taxes portal. Visit Official Assam Portal

Assam Professional Tax FAQs

What are the new Assam PT slabs for 2026?
Income up to ₹15,000/month is exempt. ₹15,001-₹25,000 attracts ₹180/month, and above ₹25,000 attracts ₹208/month.

Statutory Context for Assam

Professional Tax in **Assam** is regulated by specific state statutes. Employers are required to obtain a **Certificate of Registration (PRN)** to deduct and pay the tax on behalf of their employees. Individuals or professionals who are self-employed are required to obtain a **Certificate of Enrolment**.

Failure to comply with the PT regulations in Assam may result in monthly interest penalties or a lump-sum fine as specified in the state's latest finance gazette for FY 2026-27.

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