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Professional tax in West Bengal

Get the latest information about professional tax slab rates applicable in West Bengal for the individuals based on their profession and income level.

According to the West Bengal State Tax on Profession, Trade, Callings and Employment Act 1979, salaried employees or professionals having a monthly salary of more than ₹ 10,000 are liable to pay professional tax in West Bengal.

This tax is mandatory for individuals providing professional services such as doctors, CAs, lawyers etc. On the other hand, respective employers charge professional tax on their employees.

West Bengal Professional Tax Rule

According to Clause 2 of Article 276 of the Indian Constitution, the amount of professional tax charged in West Bengal will be levied according to the West Bengal Tax on Profession, Trade, Callings and Employment Act 1979. If you are someone who is working under any employer or organization the professional tax will be charged by the employer automatically.

If you are self-employed, you must pay the tax on your own by visiting any of the offices of West Bengal Professional. The maximum amount of professional tax an individual can pay in a month is fixed at ₹2,500 per month.

Applicability of Professional Tax in West Bengal

Here’s the complete list of the types of individuals to whom the professional tax is applicable:

  • Those self-employed individuals who are earning a specific amount of income are required to pay professional tax
  • Professionals who are involved in either government or private organizations are required to pay this tax
  • Some other categories of taxpayers are: licensed boat suppliers, occupiers of factories

Tax Slab Rate in West Bengal

Here’s the list of applicable tax slab rates in West Bengal for salaried individual based on their income level:

Monthly Gross Salary Range Payable Tax Amount
Salary upto ₹ 10,000 Nil
Between ₹ 10,000 and ₹ 14,999 ₹ 110
Between ₹ 15,000 to ₹ 25,000 ₹ 130
Between ₹ 25,001 and ₹ 40,000 ₹ 150
Above ₹ 40,001 ₹ 200

West Bengal Tax Payment Due Date

An individual can make use of an online portal to pay professional tax in West Bengal. The last date to pay the tax amount is July 31 for every fiscal year. If the individual fails to pay professional tax on time he would be liable to pay a penalty amount.

West Bengal Professional Tax Late Payment Penalty

Salaried individuals as well as self-employed individuals are subject to a penalty of 1% if they fail to make payment before the due date.

Exemption in Professional Tax in West Bengal

Those individuals who are working in 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?

Here are the steps an individual has to follow while paying Professional Tax in West Bengal:

  • Visit the website of the Professional Tax Directorate of Commercial Taxes, Government of West Bengal
  • Now hover over the “ E-payment” option under “E- services”

You can follow either of the four options to complete the payment:

1. With Enrollment Number

  • Choose the “ Enrollment Number” option and provide the 12-digit enrollment number with you
  • Click on the “Submit” button to complete the payment
  • Select the mode of payment, financial year and payment. Follow the instructions and choose the “Pay” option

2. With Registration Number

  • Provide a “12-digit registration number”
  • Click on the “Submit” button to get the details of the payment
  • Follow the provided instructions on the screen and click on the “Pay Now” button

3. With Application Number for New Professional Tax Payment

  • Enter the “11-digit application number” on the website
  • Click on the ”Submit” button and get the details of the payment
  • Select payment made and click on “Pay” option

4. With Government Id

  • On the professional tax website select the “government ID” and enter the number of govt ID
  • Click on the “Submit” button and get the details
  • Finally “Select Mode of Payment”, “Month of Payment” and “Year of Payment” and then click on “Pay Now” button

FAQs (Frequently Asked Questions)

Yes, like other states professional tax is compulsory in West Bengal for earning individuals. Moreover business owners and salaried individuals are required to pay professional tax.

The maximum amount of professional tax an individual has to pay in West Bengal is ₹ 2,500. Rest all depends on the income of the individual.

Every individual whether business owner, salaried employee who are earning more than ₹ 10,000 is eligible to pay professional tax in West Bengal. Individuals who provide professional services like doctors, consultants, CAs are required to pay professional tax.

An individual can pay professional tax in West Bengal using online portal of West Bengal government. To pay professional tax online an individual can follow above-mentioned steps.

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