Tax Slab Rate

Professional Tax Slab Rate in West Bengal FY 2022-23

The West Bengal professional tax slab rates for salary and wages for the FY 2022-23 are mentioned below. Salaried individuals having a monthly salary of more than INR 10,000 are liable to pay professional tax in West Bengal.

Professional Tax Slab in West Bengal on Salary / Wages

Monthly Gross Salary    P.Tax Amount
Up to Rs.10,000 Nil
Rs. 10,001 to Rs. 15,000 Rs. 110
Rs. 15,001 to Rs. 25000 Rs. 130
Rs. 25,001 to Rs. 40,000 Rs. 150
Above Rs. 40,000 Rs. 200

 

Note:-  Salary and wages shall include - Pay, Dearness Allowance, and any other amount paid by way of allowance, all remunerations received on a 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.

Remember: Encashment of leave amount (excluding payable on retirement or on the death of the employee); subsistence allowance, leave concessional pay. Salary and Wage shall not include Medical reimbursement, traveling allowance, reimbursement of conveyance charges, the stipend paid to the trainee, salary paid to apprentice under the Apprentices Act, leave travel assistance payment, statutory Bonus, gratuity, lay of compensation an ex-gratia payment. Pension granted to an employee is not salary and hence pensioners are not liable to pay Profession Tax on the pension.

Profession Tax will be paid online through “GRIPS” (web portal of the Finance Department, Government of West Bengal). For registered employers, the professional tax will be paid monthly. If an employer fails to pay tax, within the due time, he shall be liable to pay simple interest @ 1% per month or part thereof, on due tax.

Disclaimer: Rates given above are updated on 23 June 2022 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please consult with our professional tax experts.

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