Assam — Professional Tax 2026
Navigate the complete Professional Tax (PT) rates in Assam for 2026. In Assam, Professional Tax is levied across 4 specific salary slabs. Understand your exact compliance obligations: employee salary deductions (PTRC) are remitted monthly, while the mandatory employer corporate registration (PTEC) is remitted yearly (₹2,500). Avoid penalties and maintain statutory payroll compliance.
Official Portal ↗Employee Remittance (PTRC)
FrequencyMonthly
Payment DueLast date of month
Return DueYearly (by 30th April)
Employer Remittance (PTEC)
FrequencyYearly (₹2,500)
Payment Due30th Sept
Return DueNot Required
Salary slabs
| Monthly Salary Slab (₹) | PT Rate (₹) |
|---|---|
| Upto 10,000 | Nil |
| 10,001 to 15,000 | 150 |
| 15,001 to 25,000 | 180 |
| Above 25,000 | 208 |