Professional Tax in West Bengal
West Bengal levies Professional Tax. This page gives the slab, checked against the state's own Act.
Need Professional Tax handled in West Bengal? We file the registration and keep it current.
What Professional Tax is
Professional Tax is a tax Indian state governments charge on professions, trades, callings and employment. There is no single national version of it. Each state runs its own Act, its own rate table and its own due dates, and quite a few states do not charge it at all.
Article 276(2) of the Constitution caps what any state or local authority can charge one person in Professional Tax at ₹2,500 a year, combined across every state and local body. The cap started at ₹250 a year and was raised to ₹2,500 by the Constitution (Sixtieth Amendment) Act, 1988. It hasn't moved since.
Professional Tax in West Bengal
West Bengal levies Professional Tax. We checked the slab below against the state's own Act. It is one of three states where we give the figures.
- Salaried (monthly gross): nil up to ₹10,000, ₹110 from ₹10,001–₹15,000, ₹130 from ₹15,001–₹25,000, ₹150 from ₹25,001–₹40,000, ₹200 above ₹40,000.
- Self-employed uses a separate annual-income table instead of the monthly one above. It runs from nil at the low end up to ₹2,500 a year for annual income of ₹5,00,000 or more.
What to do next
If you need to register in West Bengal, our Professional Tax registration service prepares and files the application for you.
- 1.Article 276(2), Constitution of India, as amended by the Constitution (Sixtieth Amendment) Act, 1988
This is compliance-planning insight, not legal advice, and should be verified by qualified counsel before being relied on.