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 specific 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. 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 and 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.
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 40,001 | 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:
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 |
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:
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.
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.
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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