All vehicle owners in the Assam are expected to register their vehicles with the RTO by paying a road tax to the government. Road tax in Assam (Capital City: Guwahati) is dictated by the provisions of The Assam Motor Vehicle Taxation Schedule, with different taxes for different vehicles.
Tax on 2 Wheelers:
The road tax on 2 wheelers in Assam is decided by factoring in the weight of a particular vehicle, with the table below mentioning the different rates.
| Weight category | Onetime Tax |
| Under 65 kg | Rs 1,500/- |
| Over 65 kg but less than 90 kg | Rs 2,500/- |
| Over 90 kg but less than 135 kg | Rs 3,500/- |
| Greater than 135 kg | Rs 4,000/- |
| Sidecars attachment | Rs 1,000/- |
Vehicles registered in a different state which wish to re-register in Assam should pay a road tax which is calculated by taking depreciation into account. A depreciation of 7% per annum is allowed, keeping the cost of a new vehicle of the same weight category as the benchmark.
Note: This one-time tax is valid for 15 years post which an amount ranging from Rs 500 to Rs 1,000 should be paid once every 5 years.
Tax on 4 Wheelers:
The road tax on 4 wheelers in Assam is computed by taking the original cost of vehicle into consideration, with the table below highlighting the different rates.
| Original Cost of Vehicle | OneTime Tax |
| Under Rs 3 lakh | 3% of vehicle cost |
| Between Rs 3 lakh and Rs 15 lakh | 4% of vehicle cost |
| More than Rs 15 lakh and under Rs 20 lakh | 5% of vehicle cost |
| More than Rs 20 lakh | 7% of vehicle cost |
Four wheelers which move from a different state to Assam need to be re-registered by paying a one-time tax which is calculated based on depreciation. A depreciation of 7% per annum is allowed, keeping the cost of a new vehicle of the same category as a benchmark.
Note: This one-time tax is valid for 15 years post which an amount ranging from Rs 5,000 to Rs 12,000 should be paid once every 5 years, depending on the original vehicle cost.
How to pay Road Tax in Assam?
Individuals who wish to pay the road tax on their vehicles can do so at any Regional Transport Office in Assam. They will have to fill up certain forms, providing vehicle details, post which they can pay the respective tax in the cash section of the office. On payment they will receive a challan which needs to be kept as proof of payment.
