If you are a salaried professional, you will notice a particular deduction on your pay-slip known as professional tax. The West Bengal state government imposes a specific tax on earning individuals associated with various professions.
Maximum professional tax payable will not exceed Rs.2,500 per annum irrespective of income level of the person. The professional tax applicable depends on whether the person is an employee, a specified professional or others. For FY 2025-26, the professional tax due date is 31st July, 2025.
Professional tax payment can be made online, following simple steps. In this article, we will learn about professional tax in West Bengal.
The West Bengal state government imposed a professional tax on every salaried employee working in government, private sectors and self-employed individuals in any business or profession, such as doctors, engineers, lawyers, chartered accountants, freelance professionals, etc. Those working in West Bengal must pay professional tax according to the applicable income slab and professional tax rate. It must be paid within 31st July of the financial year.
Employers deduct professional tax from employees' salaries every month, and self-employed people deposit professional tax annually. However, professional tax paid by salaried employees can be claimed as a deduction under the old income tax regime while filing an ITR. The professional tax amount in West Bengal ranges between Rs.1300-2500.
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
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:
To know the professional tax applicability in West Bengal, scroll down.
The West Bengal state government professional tax rates according to the applicable income slab for salaried individuals, follow the table below:
Monthly Gross Salary | Professional Tax Amount Per Month |
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 40,000 | Rs 200 |
The West Bengal State government professional tax rate according to the applicable income slab for person being individually engaged in any profession or calling, such as legal practitioners, doctors, technical or professional consultants, members of the stock exchange, etc, follow the table below:
Annual Gross Income | Professional Tax Amount Per Annum |
Up to Rs.60,000 | Nil |
Rs.60,000 – Rs.72,000 | Rs.480 Per Annum |
Rs.72,000- Rs.84,000 | Rs.540 Per Annum |
Rs.84,000 – Rs.96,000 | Rs.600 Per Annum |
Rs.96,000 – Rs.1,08,000 | Rs.1,080 Per Annum |
Rs1,08,000 – Rs.1,80,000 | Rs.1,320 Per Annum |
Rs.1,80,000 – Rs.3,00,000 | Rs.1,560 Per Annum |
Rs.3,00,000 – Rs.5,00,000 | Rs.2,000 Per Annum |
Rs.5,00,000 or more | Rs.2,500 Per Annum |
For other professionals and business owners, the following are the professional tax slab rates
Annual Gross Turnover | Professional Tax per annum |
Up to Rs. 5,00,000 | Nil |
Rs. 5,00,000 - Rs.7,50,000 | Rs. 300 |
Rs. 7,50,000 - Rs.25,00,000 | Rs. 600 |
Rs. 25,00,000 - Rs. 50,00,000 | Rs. 1,200 |
Rs. 50,00,000 | Rs. 2,500 |
West Bengal professional tax schedule PDF download
Below is the process for paying professional tax in West Bengal:
Step 1: Navigate to the website of the Profession Tax Directorate of Commercial Taxes, Government of West Bengal.
Step 2: Click on 'e-payment' under 'E-services'. This will lead you to 'GRIPS' through which you can complete your transaction.
To complete the payment, you can opt for any of the three options below:
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.
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. A person with disability, a homeopathy, yunani doctor practising in non municipal area are all exempted from paying tax.
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.
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