India Payroll RulesAssam professional tax on salary
The Assam Taxation Department’s rate schedule (read on 14 November 2026, marked with effect from 15 October 2014) sets the tax on salary and wage earners by monthly pay: nil up to ₹10,000; ₹150 above ₹10,000 and below ₹15,000; ₹180 from ₹15,000 to below ₹25,000; ₹208 from ₹25,000.
Examples
| Salary a month | Tax a month | Tax a year |
|---|---|---|
| ₹10,000 | ₹0 | ₹0 |
| ₹12,000 | ₹150 | ₹1,800 |
| ₹15,000 | ₹180 | ₹2,160 |
| ₹20,000 | ₹180 | ₹2,160 |
| ₹25,000 | ₹208 | ₹2,496 |
| ₹60,000 | ₹208 | ₹2,496 |
Limits of this page
Only entry 1 (salary and wages) is worked. Professionals, dealers, factories and others pay under other entries. The schedule is marked as effective from 15 October 2014 and later changes were not looked for.
Common questions
How much professional tax does a salaried person pay in Assam?
The department’s schedule: nothing up to ₹10,000 a month; ₹150 a month above ₹10,000 and below ₹15,000; ₹180 from ₹15,000 to below ₹25,000; ₹208 from ₹25,000.
What is the most a salaried person pays in a year?
₹208 a month is ₹2,496 a year on the schedule as printed.
Is the schedule up to date?
It is marked "with effect from 15-10-2014" and is the schedule the department publishes. Later changes were not looked for.
Source
- Assam Taxation Department (tax.assam.gov.in), rate schedule of the Assam Professions, Trades, Callings and Employments Taxation Act, 1947, entry 1, read on 14 November 2026.
Read on 14 November 2026. The schedule is marked with effect from 15 October 2014; later changes were not looked for. This site is independent, not connected with the Assam Government, and gives information, not tax advice.