WB Professional Tax Slab
Professional Tax or P. Tax is a form of direct tax levied by various State Governments for income from Salary, Profession, Trade, Callings and Business. State Governments are empowered to levy and collect Professional Tax as per the powers conferred upon in Article 276(2) of the Constitution of India.
As per the Constitution of India, the maximum amount of Professional Tax that can be levied and collected by a State Govt. during a financial year is ₹2,500/-.
Therefore, West Bengal Professional Tax is governed by the “West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979” in the exercise of the power conferred by the Article 276(2) of the Constitution of India.
WB Professional Tax in West Bengal is levied on the income/wages of salaried individuals both Govt. and Non-Govt. employees, individuals engaged in various professions such as Doctors, Chartered Accountants(CA), Cost and Management Accountants(CMA), Lawyers or persons carrying out business activities.
Therefore, as per the WB Professional Tax Act, the following engaged in any profession, trade, calling, employment is liable to pay Professional Tax in West Bengal:
- Salaried persons;
- Individual professionals;
- Company;
- Firm;
- Hindu Undivided Family;
- Corporation, or other Corporate body
- Society;
- Club ;
- Association.
West Bengal Professional Tax is levied and collected based on certain pre-determined income slab. For salaried individuals, it is collected on a monthly basis depending upon the income slab and for others, it is collected on an annual basis.
How is Professional Tax calculated in salary in West Bengal?
Professional Tax Slab 2020-21:-
| Gross Income/Wages (per month) | Professional Tax Slab (per month) |
|---|---|
| Up to ₹10,000 | NIL |
| ₹10,001 to ₹15,000 | ₹110 |
| ₹15,001 to ₹25,000 | ₹130 |
| ₹25,001 to ₹40,000 | ₹150 |
| ₹40,001 and above | ₹200 |
What is the rate of Professional Tax in West Bengal?
So, from the above table, you can see that the minimum P. Tax in West Bengal is ₹110 per month for income or wages earned between ₹10,001 to ₹15,000 and the maximum amount of P.Tax is ₹200 for income earned over and above ₹40,000 for salaried individuals.
Now let’s have a look at the below tables regarding at what rates P. Tax is levied for professions and business activities.
Professional Tax in West Bengal as per the “Schedule” to the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 is as follows:
| 2.Professional Tax West Bengal-Persons being individuals engaged in any profession or calling (but not engaged as an employee) |
|---|
| Gross Income or Receipts in the preceding year | Professional Tax Slab |
| i) Not more than ₹60,000 | Nil |
| (ii) Above ₹60,000 but not exceeding ₹ 72,000 | ₹ 480 per annum |
| (iii) Above ₹72,000 but not exceeding ₹84,000 | ₹ 540 per annum |
| (iv) Above ₹84,000 but not exceeding ₹96,000 | ₹ 600 per annum |
| (v) Above ₹96,000 but not exceeding ₹1,08,000 | ₹ 1,080 per annum |
| (vi) Above ₹1,08,000 but not exceeding ₹1,80,000 | ₹ 1,320 per annum |
| (vii) Above ₹1,80,000 but not exceeding ₹3,00,000 | ₹1,560 per annum |
| (viii) Above ₹3,00,000 but not exceeding ₹5,00,000 | ₹ 2,000 per annum |
| (ix) Above ₹5,00,000 | ₹ 2,500 per annum |
| 3. Professional Tax West Bengal-Persons engaged in any profession or trade involving the supply of goods or services or both- |
|---|
| Gross Turnover or Receipts in the preceding year | Professional Tax Slab |
| (i) Not more than ₹5,00,000 | Nil |
| (ii) Above ₹. 5,00,000 but not exceeding ₹7,50,000 | ₹ 300 per annum |
| (iii) Above ₹7,50,000 but not exceeding ₹.25,00,000 | ₹ 600 per annum |
| (iv) Above ₹25,00,000 but not exceeding ₹50,00,000 | ₹ 1,200 per annum |
| (v) Above ₹ 50,00,000 | ₹ 2,500 per annum |
| Annual Gross Turnover irrespective of the amount | Professional Tax Slab |
| 4. Persons who are engaged in any profession, trade, or calling in West Bengal. | ₹ 2,500 per annum |
Is Professional tax applicable on bonus in West Bengal?
The answer is NO. Bonus, Ex-gratia, festival advances do not form a part of Salary or Wages. Professional tax is applicable only on the salary or wages components, i.e. the components which are regular in nature.
Therefore, Professional Tax is no way applicable on Bonus in West Bengal and P. Tax should not be deducted on this.
You may want to read the following:
Due date of payment of Professional Tax West Bengal?
P. Tax: Those employers whose total P. Tax liabilities exceed ₹ 3,500 per annum are required to pay Professional Tax West Bengal within 21 days of the subsequent month, from the month in which such deduction was made.
Enrollment fees: On the other hand, enrollment fees @₹ 2,500 per annum per establishment(unit-wise) are mandatory to be paid within 31st July every year for any particular financial year.
How to download Professional Tax Certificate?
Ptax certificate or professional tax registration certificate download procedure is very simple. The system has been designed in a very simple way so that you can download this with just a few clicks.
Professional tax registration certificate download procedure is shown below:
Step-1: Visit the website Click Here
Step-2: After clicking on the above link you will see the below page
Step-3: Now you can either put your Enrollment No. in the first field or your Registration No. in the second field. Then click on “Click Here” as shown in the above image.
Step-4: Finally you are now successful to download your Professional Tax Certificate using your enrollment no. or registration no. The sample Ptax certificate is given below
