Professional Tax Office in West Bengal:
Professional Tax Slab Rate in West Bengal
For Salary
| MONTHLY SALARY | RATE OF TAX |
| Salary Up to Rs.3000 | Nil |
| Salary up to Rs.3001 to Rs.5001 | Nil |
| Salary up to Rs.5001 to Rs.6001 | Nil |
| Salary up to Rs.6001 to Rs.7001 | Nil |
| Salary up to Rs.7001 to Rs.8001 | Rs. 50 per month |
| Salary up to Rs.8001 to Rs.9001 | Rs. 90 per month |
| Salary up to Rs.9001 to Rs.15001 | Rs. 110 per month |
| Salary up to Rs.15001 to Rs.25001 | Rs. 130 per month |
| Salary up to Rs.25001 to Rs.40001 | Rs. 150 per month |
| Rs. 40,001 and above | Rs. 200 per month |
Professional Tax Slab Rate In West Bengal:
For Other than Salary
| S. NO | TURN OVER | RATE OF TAX |
| 1 | Legal practitioners, Medical practitioners, Directors, Technical and professional consultants including architects, engineers, Chartered accountants, actuaries, management, consultants and tax consultants | |
| Annual gross income of the persons | ||
| Rs. 18,000 or less | Nil | |
| Rs. 18,001 to Rs. 24,001 | Rs. 216 per annum | |
| Rs. 24,001 to Rs. 36,001 | Rs. 300 per annum | |
| Rs. 36,001 to Rs. 60,001 | Rs. 360 per annum | |
| Rs. 60,001 to Rs. 72,001 | Rs. 480 per annum | |
| Rs. 72,001 to Rs. 84,001 | Rs. 540 per annum | |
| Rs. 84,001 to Rs. 96,001 | Rs. 600 per annum | |
| Rs. 96,001 to Rs. 108,001 | Rs. 1080 per annum | |
| Rs. 108,001 to Rs. 180,001 | Rs 1320 per annum | |
| Rs. 180,001 to Rs. 300,001 | Rs.1560 per annum | |
| Rs. 300,001 to Rs. 480,001 | Rs. 1800 per annum | |
| Rs. 480001 and above | Rs. 2400 per annum | |
| 2 | Postal agents under the National Small Savings Scheme or Chief agents, principal agents, special agents, insurance agents, and surveyors or loss assessors registered or licensed under the Insurance Act, 1938 | |
| Annual gross income of the persons | ||
| Rs. 18,000 or less | Nil | |
| Rs. 18,001 to Rs. 24,001 | Rs. 216 per annum | |
| Rs. 24,001 to Rs. 36,001 | Rs. 300 per annum | |
| Rs. 36,001 to Rs. 60,001 | Rs. 360 per annum | |
| Rs. 60,001 to Rs. 72,001 | Rs. 480 per annum | |
| Rs. 72,001 to Rs. 84,001 | Rs. 540 per annum | |
| Rs. 84,001 to Rs. 96,001 | Rs. 600 per annum | |
| Rs. 96,001 to Rs. 108,001 | Rs. 1080 per annum | |
| Rs. 108,001 to Rs. 180,001 | Rs 1320 per annum | |
| Rs. 180,001 to Rs. 300,001 | Rs.1560 per annum | |
| Rs. 300,001 to Rs. 480,001 | Rs. 1800 per annum | |
| Rs. 480001 and above | Rs. 2400 per annum | |
| 3 | Members of Associations recognized under the Forward Contracts (Regulation) Act, 1952 | Rs. 900 per annum |
| 4 | Members of Stock Exchanges recognized under the Securities Contracts (Regulation) Act, 1956 | Rs. 900 per annum |
| 5 | Estate agents or promoters or brokers or commission agents or del credere agents or mercantile agents | Rs2,500 per annum |
| 6 | Contractors of all descriptions engaged in any work | |
| Less than Rs. 1,00,000 | Nill | |
| Rs. 1,00,000 to Rs.5,00,000 | Rs .300 per annum | |
| Rs. 5,00,000 to Rs.10,00,000 | Rs. 750 per annum | |
| Rs. 10,00,000 or more | Rs. 900 per annum | |
| 7 | Stevedores, clearing agents, customs agents, licensed shipping brokers or licensed boat suppliers | Rs2,500 per annum |
| 8 | Owners of Telephone Booth | Rs.300 per annum |
| 9 | Persons engaged in courier services | Rs. 500 per annum |
| 10 | Signal provider, cable operator, and cable hirer, in cable television network, and their agents | Rs. 500 per annum |
| 11 | Bookmakers and trainers licensed by the Royal Calcutta Turf Club | Rs2,500 per annum |
| 12 | Jockeys licensed by any Turf Club in the State | Rs.150 per annum |
| 13 | Dealers liable to pay tax under the West Bengal Sales Tax Act,1994 | |
| Less than Rs. 2,00,000 | Rs.150 per annum | |
| Rs. 2,00,000 to Rs.7,50,000 | Rs .300 per annum | |
| Rs. 7,50,000 to Rs.25,00,000 | Rs.600 per annum | |
| Rs. 25,00,000 to Rs.50,00,000 | Rs.1200 per annum | |
| Rs. 50,00,000 to Rs.2,00,00,000 | Rs.2000 per annum | |
| Rs. 2,00,00,000 to Above | Rs.2500 per annum | |
| 14 | Any dealer as occupier of a jute mill, or a shipper of jute | Rs.2,500per annum |
| 15 | Occupiers, owners, lessees or licensees, as the case may be, of rice mills | Rs.2,500per annum |
| 16 | Occupiers of factories as defined in the Factories Act, 1948 | |
| Not more than fifteen workers are working | Rs. 600 per annum. | |
| More than fifteen workers are working | Rs.1500 per annum | |
| 17 | Employers or shop-keepers as defined in the West Bengal Shops and Establishments Act, 1963 | |
| Such employers or shop-keepers | ||
| Where there are no employees | Rs. 50 per annum. | |
| Where there are less than five employees | Rs. 50 per annum. | |
| where there are five or more employees but less than eleven employees | Rs. 250 per annum | |
| where there are eleven or more employees but less than twenty employees | Rs. 350 per annum | |
| where there are twenty or more employees | Rs. 600 per annum | |
| 18 | Owners or lessees of petrol/diesel filling stations and service Stations and agents and distributors including retail dealers of liquefied petroleum gas | Rs.2,500per annum |
| 19 | Owners or occupiers of distilleries, breweries and bottling plants | Rs.2500 per annum |
| 20 | Licensed foreign liquor vendors | Rs 2500 per annum |
| 21 | Owners or occupiers or lessees of residential Hotels of 3-star category | Rs 2500 per annum |
| 22 | Licensed country liquor vendors and owners or occupiers or lessees of residential Hotels below 3-star category | Rs 500 per annum |
| 23 | Nursing homes and pathological laboratories | Rs.2500 per annum |
| 24 | cinema hoses and theatres | Rs. 500 per annum |
| 25 | Video parlors, video halls, and video rental libraries | Rs. 500 per annum |
| 26 | Owners, licensees or lessees, as the case may be of premises let out for social functions | Rs.2500 per annum |
| 27 | Owners or occupiers of cold storages | Rs. 900 per annum |
| 28 | beauty parlors (non-air-conditioned) | Rs.900 per annum |
| 29 | Beauty parlors ( air-conditioned) | Rs.2,500 perannum |
| 30 | Health resorts or slimming centers | Rs2,500 per annum |
| 31 | Air-Conditioned Hair Dressing Saloons | Rs.2,500 perannum |
| 32 | Air-conditioned restaurants | Rs.2,500 perannum |
| 33 | Holders of permits granted and issued under The Motor Vehicles Act,1988 | |
| Each taxi including auto-rickshaw or three-wheeler goods vehicle | Rs. 50 per annum | |
| Each truck or bus | Rs. 100 per annum | |
| 34 | Individuals or institutions conducting cheat funds and lotteries | Rs 2,500per annum |
| 35 | Authorized stockists of lottery tickets | Rs 2,500per annum |
| 36 | Co-operative societies registered under the West Bengal Co-operative Societies Act,1983 | |
| State-level societies | Rs. 900 per annum | |
| District level societies | Rs. 450 per annum | |
| 37 | Banking companies as the Banking Regulation Act,1949 | Rs.2500 per annum |
| 38 | Companies registered under the Companies Act, 1956 | Rs.2500 per annum |
| 39 | Partnership firms | |
| Rs.25 lakhs or less | Rs.600 per annum | |
| above Rs.25 lakhs to Rs.1 crore | Rs.1200 per annum | |
| Rs.1 crore or above | Rs.2500 per annum | |
| 40 | Owners, licensees or lessees, Tutorial Homes, and training institute | Rs.2500 per annum |
| 41 | Internet Cafe | Rs.1500 per annum |
| 42 | Security agency in relation to the security of any property or person | Rs.2500 per annum |
| 43 | weighbridge | Rs.1500 per annum |