West Bengal Professional Tax Slabs

West Bengal Professional Tax Slabs

Profession Tax is a tax levied on a person engaged in any profession, trade, calling and employment in West Bengal. The West Bengal State Legislature enacted the “West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979” in exercise of the power conferred by the Article 276 of the Constitution of India (under Entry No. 60 of the “State List” relating to taxes on professions, trades, callings and employments). The Act came into effect on and from 1-4-1979. 

Those who are liable to pay Profession Tax under the act may be divided into two categories:

i) Persons* engaged in professions, trades, callings and employments

ii) Employer** (Government, Public and Private Sectors who disburse salary/wages to the employees)

The West Bengal Professional Tax Rates are as follow for Employee's earning salary from the employer. The Professional Tax Amount is to be Deducted from the Salary and submitted by the Employer to the West Bengal Government:-

West Bengal Professional Tax Rates

Employees earning monthly salary or wage -	Rate of Tax
Not exceeding Rs.8,500	Nil
Above Rs.8,500 but not above Rs.10,000	Rs.NIL per month
Above Rs.10,000 but not above Rs.15,000	Rs.110 per month
Above Rs.15,000 but not above Rs.25,000	Rs.130 per month
Above Rs.25,000 but not above Rs.40,000	Rs.150 per month
Above Rs.40,000	Rs.200 per month

      Salary and wages shall include - Pay, Dearness Allowance and any other amount paid by way of allowance, all remunerations received on regular basis whether payable in cash or kind; honorarium, perquisites and profit in lieu of salary as defined in Section-17 of the Income Tax Act, 1961; encashment of leave amount (excluding payable on retirement or on death of the employee); subsistence allowance, leave concessional pay. Salary and Wage shall not include: Medical reimbursement, traveling allowance, reimbursement of conveyance charges, stipend paid to trainee, salary paid to apprentice under Apprentices Act, leave travel assistance payment, statutory Bonus, gratuity, lay of compensation and ex-gratia payment.

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