Abstract: An incense powder base assembly has a base, a spacer and a powder mold. The spacer is detachably attached to the top of the base and is annular to form a central hole. The powder mold is detachably attached to the spacer and has a powder channel tortuously defined through the powder mold and having multiple turning points. Accordingly, a separating layer is formed on the top of the base to keep oil sludge generated during the burning of incense from permeating into the base, so the base assembly is easily cleaned and the appearance of the base assembly is neat.