Upper Assam is an administrative division of the state of Assam comprising the undivided Lakhimpur and Sivasagar districts, of the upper reaches of the Brahmaputra valley. The other divisions are: Lower Assam, North Assam and Hills and Barak Valley. The division is under the jurisdiction of a Commissioner, stationed at Jorhat.

Assam is a state in northeastern India, south of the eastern Himalayas along the Brahmaputra and Barak River valleys. Assam covers an area of 78,438 km2 (30,285 sq mi). It is the second largest state in northeastern India by area and the largest in terms of population. The state is bordered by Bhutan and Arunachal Pradesh to the north; Nagaland and Manipur to the east; Meghalaya, Tripura, Mizoram and Bangladesh to the south; and West Bengal to the west via the Siliguri Corridor, a 22-kilometre-wide (14 mi) strip of land that connects the state to the rest of India. Assamese and Boro are the official languages of Assam. Meitei (Manipuri) is the official language of Hojai district and the entirety of the Barak Valley districts, while Bengali is an official language in the three districts of Barak Valley.