Professional Tax Rate or P. tax Slab rates in West Bengal for FY 2022-23 is mentioned in West Bengal Professional Tax Schedule specifying the rate at which the professional tax will be paid.
1. Employer - It is required to deduct P. Tax from Salary or Wages at the rate mentioned below.
|Monthly Gross Salary||(P. Tax Amount)|
|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|
Note:- Salary and wages will include - Basic Pay, Dearness Allowance, and any other allowance received on a regular basis whether payable in cash or kind and profit in lieu of salary as defined in Section-17 of the Income Tax Act, 1961.
2. Profession or Calling - Persons being individuals engaged in any Profession or Calling (but not engaged as an employee) being—
(a) Legal practitioners including solicitors and notaries public.
(b) Medical Practitioners including medical consultants and dentists.
(c) Directors (other than those nominated by the Government) of companies registered under the Companies Act, 1956 (1 of 1956) or under the Companies Act, 2013 (18 of 2013).
(d) Technical or professional consultants, or service providers, other than those mentioned elsewhere in the Schedule.
(e) Members of Associations recognized under the Forward Contracts (Regulation) Act, 1952 (74 of 1952).
(f) Members of Stock Exchanges recognized under the Securities Contracts (Regulation) Act, 1956 (42
(g) Remisiers recognized by a Stock Exchange.
(h) Holders of permits granted or issued under the Motor Vehicles Act, 1988 (59 of 1988), for transports vehicles, which are adapted to be used for hire or reward, like auto-rickshaws, three-wheeler goods vehicles, taxis including luxury taxis, trucks, trailers or buses.
(i) Postal agents, chief agents, principal agents, special agents, insurance agents, surveyors, and loss assessors.
(j) Jockeys licensed by any Turf Club in the State.
where the annual gross income in the preceding year or part thereof of any such person mentioned above is—
|Annual Gross Income||(Tax Amount)|
|Up to Rs.60,000/-||Nil|
|Rs. 60,001 - Rs.72,000/-||Rs. 480|
|Rs. 72,001 - Rs.84,000/-||Rs. 540|
|Rs. 84,001 - Rs.96,000/-||Rs. 600|
|Rs. 96,001 - Rs.1,08,000/-||Rs. 1080|
|Rs. 1,08,001 - Rs.1,80,000/-||Rs. 1320|
|Rs. 1,80,001 - Rs.3,00,000/-||Rs. 1560|
|Rs. 3,00,001 - Rs.5,00,000/-||Rs. 2000|
|Above - Rs.5,00,000 /-||Rs. 2500|
3. Any Other Profession or Trade - Persons engaged in any Profession or Trade involving the supply of goods or services or both, being—
(a) Dealers as defined under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) or the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) or the Central Sales Tax Act, 1956 (74 of 1956), whether or not liable to pay tax under the aforesaid Acts, but excluding departments of the Central or the State Governments.
(b) Employers and/or Shopkeepers as defined in the West Bengal Shops And Establishments Act, 1963 (West Ben. Act XIII of 1963), whether or not their establishments or shops are situated within an area to which the aforesaid Act applies and also whether registered or not registered under that Act;
(c) Co-operative societies registered or deemed to be registered under the West Bengal Co-operative Societies Act, 1983 (West Ben . Act XLV of 1983) or the West Bengal Co-operative Societies Act, 2006 (West Ben . Act XL of 2006) and other registered societies.
(d) Cable operator, signal provider including.
M.S.O. and cable hirer in cable television networks and their agents.
(e) Contractors of all descriptions engaged in any work.
(f) Owners or occupiers or licensees or lessees of factories as defined in the Factories Act, 1948 (63 of 1948).
(g) Owners, occupiers, licensees, or lessees of internet cafes.
(h) Owners, occupiers, licensees, or lessees of the weighbridge.
(i) Owners of Subscribers Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths.
(j) Owners or occupiers of cold storage.
(k) Owners or occupiers or licensees or lessees of tutorial homes and training institutes of any description.
(l) Owners or occupiers or licensees or lessees of residential hotels including guest houses, lodges, holiday homes or any other similar property let
out on rent or against user fee.
(m) Owners or occupiers or licensees or lessees of cinema houses and theatres including multiplexes, video parlors, video halls, and video rental libraries.
(n) Licensed vendors of country liquor, opium, bhang, pathway, or toddy.
(o) Owners, occupiers, licensees, or lessees of non-air conditioned beauty parlors or spas, or hairdressing saloons.
(p) Persons providing courier services.
(q) Partnership firms constituted under the Indian Partnership Act, 1932 (9 of 1932) and limited liability partnership firms established under the Limited Liability Partnership Firms Act, 2008 (6 of 2009).
where the annual gross turnover or annual gross receipt in the preceding year or part thereof of any such person mentioned above is—
|Annual Gross turnover||(P. T. Amount)|
|Up to - Rs. 5,00,000 /-||Nil|
|Rs. 5,00,001 - Rs. 7,50,000 /-||Rs. 300|
|Rs. 7,50,001 - Rs. 25,00,000 /-||Rs. 600|
|Rs. 25,00,001 - Rs. 50,00,000 /-||Rs. 1200|
|Above - Rs.50,00,000 /-||Rs. 2500|
4. All other assessees do not fall in the above category they have to pay a professional tax of Rs.2500/- Perannun if the assessee is not exempted from professional 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 or visit www.wbprofessiontax.gov.in
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