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Professional Tax West Bengal: Tax Slab, Payment, Applicability, Login, Due Date, Exemption

Updated on: Jun 6th, 2024

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12 min read

If you are a salaried professional, you will notice a particular deduction on your payslip known as professional tax. The West Bengal state government imposes a certain tax on earning individuals associated with various professions. Workers, self-employed or salaried individuals, and other professionals who earn above a specified income level have to pay this tax compulsorily. 

This article provides complete details on professional tax in West Bengal and other related information. 

Professional Tax In West Bengal

As per the West Bengal State Tax on Profession, Trades, Callings and Employment Act, 1979, salaried individuals or professionals with a gross monthly salary of more than Rs 10,000 are liable to pay professional tax. This signifies that you must pay this tax if your gross monthly salary is Rs 10,001.

West Bengal Professional Tax Rule

As per Clause 2 of Article 276 of the Indian Constitution, professional tax in West Bengal is levied as per the provisions under the West Bengal Tax on Profession, Trade, Callings and Employment Act, 1979. Professional Tax is broadly classified into two types:

  1. Professional Tax Registration (PTRC): If you are a salaried employee, your establishment will have to obtain PTRC, this tax is automatically deducted by your employer and deposited to the state government. 
  2. Professional Tax Enrollment (PTEC): If you are self-employed, you must pay it on your own by visiting any of the WB professional tax offices. The maximum amount you must pay as professional tax in West Bengal is Rs 2,500 per month. 

Professional Tax Applicability In West Bengal

To know the professional tax applicability in West Bengal, scroll down.

  • Self-employed individuals earning a specific amount are required to pay such tax.
  • Professionals involved in government and private organisations are eligible to pay this tax.
  • Other categories of taxpayers include- licensed boat suppliers, occupiers for factories, tax consultants, management consultants, architects, etc.

Professional Tax Slab Rate In West Bengal

The respective state government decides the professional tax slab rates. To know the revised rates of West Bengal professional tax for salaried individuals, follow the table below:

Gross Salary

Amount Payable

Up to Rs 10,000

Nil

Rs 10,001 – Rs 15,000

Rs 110

Rs 15,001- Rs 25,000

Rs 130

Rs 25,001 – Rs 40,000

Rs 150

Above Rs 40,001

Rs 200

West Bengal Professional Tax Online Payment

Below is the process for paying professional tax in West Bengal:

  • Navigate to the website of the Profession Tax Directorate of Commercial Taxes, Government of West Bengal. 
west bengal professional tax
  • Click on 'e-payment' under 'E-services'. This will lead you to 'GRIPS' through which you can complete your transaction.
e-payment under e-service WB professional tax

To complete the payment, you can opt for four options. Check them out below:

  1. With Enrolment Number
  • Select the 'Enrolment Number' option and provide the 12-digit PT Enrolment number. 
  • Click on 'submit' to get payment details. 
  • Select the mode of payment, year and payment. Follow the instructions and click on the 'Pay' option.
  1. With Registration Number
  • Select 'Registration Number' and provide your 12-digit registration number. 
  • Select the submit option to get payment details. 
  • After following the instructions on the screen, click on the 'Pay' option.
  • With Application Number for New Profession Tax Enrolment
  • On the website, enter the 11-digit application number. 
  • Select on 'submit' option, and you will get payment details. 
  • Select 'payment mode'. After entering the required details, click on the 'Pay' option.
  1. With Government ID
  • On the website, select the 'Government ID' option and enter 12 12-digit government ID number.
  • Click on 'Submit', and you will get details of payment.
  • Finally, select 'payment mode', 'month of payment', and 'year of payment' and click the 'Pay' option to complete payment.

West Bengal Professional Tax Payment Due Date

You can use the online portal to pay the professional tax. The enrolled individuals are required to pay the professional tax by July 31 of every fiscal year. On the other hand, monthly payment is required for registered employers. If any individual/company fails to do so, they would be liable to pay a 1% penalty per month on the due tax amount.

West Bengal Professional Tax Late Payment Penalty

Individuals and businesses in West Bengal are subject to a 1% penalty charge if they fail to enrol within 90 days of the eligibility date or delay professional tax payment.

West Bengal Professional Tax Exemption

The West Bengal state government has decided to offer tax exemption to a particular group of professionals, which includes members of the auxiliary forces, the Army, Air-force or Navy who serve in any West Bengal region.

Final Word

This article has all the relevant information about professional tax in West Bengal. You may be subject to a hefty penalty if the payment is not made on time. Make sure to pay the professional tax on time. 

Related Articles
1. Professional Tax in Maharashtra
2. Professional Tax in Karnataka
3. Professional Tax in Delhi
4. Professional Tax in Telangana
5. Professional Tax in Gujarat
6. Professional Tax in Bihar
7. Professional Tax in Jharkhand
8. Professional Tax in Odisha
9. Professional Tax in Tamil Nadu
10. Professional Tax in Punjab
11. Professional Tax in Kerala
12. Professional Tax in Assam
13. Professional Tax in Andhra Pradesh

Frequently Asked Questions

Is professional tax compulsory in West Bengal?

Every person engaged in any trade, profession, employment or calling is liable to pay professional tax in West Bengal. 

How much is the professional tax in West Bengal?

The tax rate may vary based on your income. Individuals earning up to Rs 10,000 per month don't have to pay any professional tax. Moreover, the maximum amount that anyone has to pay is Rs 2500. 

The tax rate may vary based on your income. Individuals earning up to Rs 10,000 per month don't have to pay any professional tax. Moreover, the maximum amount that anyone has to pay is Rs 2500.

Every salaried and self-employed individual earning more than Rs 10,000 is eligible for professional tax in this state.

Who is exempt from professional tax in West Bengal?

Members of the Indian Navy, Air Force and Army serving in any part of West Bengal do not have to pay any professional tax to the state government. 

How to pay professional tax in West Bengal?

You can pay this tax through the official website of Profession Tax West Bengal. You can pay by providing your enrolment number, government ID, registration number or application number of the new enrolment.

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Quick Summary

West Bengal imposes professional tax on salaried professionals or self-employed individuals earning above a specified income. Tax categories include PTRC and PTEC, with a maximum monthly payment of Rs 2,500. Tax rates vary based on gross salary. Online payment options are available, and payment should be made by July 31 each fiscal year to avoid penalties. Certain professionals, like auxiliary forces members, may be exempt from paying professional tax.

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