Professional Tax Slabs for all government employees

Any salaried person (বেতনভোগী ব্যক্তি) or individual who generates an income either by doing business, by having a job, being part of an association is liable to pay the Profession Tax (পেশা কর) often also known as Professional Tax. The government (সরকার) of the state where the individual resides collects this particular Tax (কর) and therefore, it varies from state to state. There are some states (Chhattisgarh, Delhi, Himachal Pradesh, Haryana etc.) do not even levy the Profession Tax.

The following are the Professional Tax (প্রোফেশনাল ট্যাক্স) slabs and applicable monthly tax amount in West Bengal.

Professional Tax Slabs
       
Memorandum

Revision of rates of Professional Tax

The Special Secretary, Finance Department, Revenue Branch, Government of West Bengal
Writers Building, Kolkata 700 001
No. 454-FT  Dated the 12th. April, 2013

The West Bengal State Tax on Professions, Trades, Calling and Employments Act, 1979 has been amended through the West Bengal Finance Act, 2013 with effect from 1st April, 2013. The serial no 1of the Schedule appended to the Profession Tax Act, as amended, relating to the rates of tax payable by salaried persons and wag earning only, with effect from 01.04.2013 is given below 


The schedule
Schedule of rate (হার) of tax on professions, trades, calling and employment 

PROFESSIONAL TAX SLABS

Sl No

Class of  Persons

Rate of Tax
1

2

3

1.

Salary and wage earns, Such persons whose monthly salaries or wages are-

i

Rs. 3,000 or less

Nil

ii

Rs. 3, 001 or more but less than Rs.5,000

Nil

iii

Rs. 5, 001 or more but less than Rs.6,000

 Nil

 iv

Rs. 6, 001 or more but less than Rs.7,000

 Nil

 v

Rs. 7, 001 or more but less than Rs.8,000

Rs. 50 per month

 vi

Rs. 8, 001 or more but less than Rs.9,000

Rs. 90 per month

 vii

Rs. 9, 001 or more but less than Rs.15,000

Rs. 110 per month

 viii

Rs. 15, 001 or more but less than Rs.25,000

Rs. 130 per month

 ix

Rs. 25, 001 or more but less than Rs.40,000

Rs. 150 per month

 x

Rs. 40, 001 and above

Rs. 200 per month

Necessary steps may kindly be taken to deduct Profession Tax (Professional Tax) accordingly with effect from 01.04.2013

Sd/- S. Pal
Special Secretary, Finance Department
Government of West Bengal