Professional Tax Slab Rates in State-wise
As Per the Constitution of India Professional Tax Slab is a tax collector state-wise in India. This tax is claimed by the State Government by every individual who earns income mediums like trade business, employment, or any type of professional.
Some of the states that currently implement a professional tax in India are Andhra Pradesh, Assam, Bihar, Gujarat, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Meghalaya, Odisha, Sikkim, Tamil Nadu, Telangana, Tripura, and West Bengal. Also, the Professional tax is a maximum deduction of up to Rs.2500 as per Section 16 of the Income Tax Act, 1961.
Professional Tax Slabs In India :
Professional Tax Slabs in Andhra Pradesh
Professional Tax Slabs in Assam
Professional Tax Slabs in Bihar
Professional Tax Slabs in Gujarat
Professional Tax Slabs in Karnataka
Professional Tax Slabs in Kerala
Professional Tax Slabs in Madhya Pradesh
Professional Tax Slabs in Maharashtra
Professional Tax Slabs in Meghalaya
Professional Tax Slabs in Odisha
Professional Tax Slabs in Sikkim
Professional Tax Slabs in Assam
Professional Tax Slabs in Tamil Nadu
Professional Tax Slabs in Telangana
Professional Tax Slabs in Tripura
Professional Tax Slabs in West Bengal
Professional Tax Slab Rate in Andhra Pradesh:
For Salary
| Monthly Total Income | Rate of Tax |
| Salary up to Rs.15,000 | Nil |
| Salary Between Rs.15,001 to Rs.20,000 | Rs.150 per month |
| Salary of Rs.20,001 and above | Rs.200 per month |
Professional Tax Slab Rate in Assam:
For Salary
| Monthly Total Income | Rate of Tax |
| Salary up to Rs.10,000 | Nil |
| Salary Between Rs.10,001 to Rs.15,000 | Rs.150 per month |
| Salary Between Rs.15,001 to Rs.25,000 | Rs.180 per month |
| Salary of Rs.25,001 and above | Rs.208 per month |
Professional Tax Slab Rate in Bihar:
For Salary
| Total Income | Rate of Tax |
| Salary up to 300000 | Nil |
| Salary Between 300000 to 500000 | 1000 |
| Salary Between 500000 to 1000000 | 2000 |
| Salary of 1000001 and above | 2500 |
Professional Tax Slab Rate in Bihar:
Other Then Salary
| Particulars | Rate of Tax |
| Any Taxi Passenger Car | 1000 |
| Trucks or buses | 1500 |
| Cable operators, Film Distributors | 2500 |
| Persons owning/running Cinema halls, Theatres | |
| Running Marriage Halls, Conference Halls, Commercial Halls, and Residential hotels | |
| Health Centers | |
| Coaching Classes | |
| Owners or lessees of Petrol / Diesels/Oil Pumps and Service Stations. | |
| Licensed Foreign Liquor Vendors | |
| A Person owning/running a Brick kiln | |
| Banking Companies, per under the Banking Regulation Act, 1949 | |
| Companies registered under the Companies Act, 1956 |
Professional Tax Slab Rate in Gujarat:
For Salary
| Monthly Total Income | Rate of Tax (per month) |
| Salary up to Rs . 3000 | Nil |
| Salary Between 3000 To Rs.6000 | 20 month |
| Salary Between 6000 to Rs.9000 | 40 month |
| Salary Between Rs.9000 to Rs.12000 | 60 month |
| Salary Between Rs.12000 to Above | 80 month |
Professional Tax Slab Rate in Gujarat:
For Profession Income
| S.No | Particulars | Rate of Tax |
| Profession Income | ||
| 1 | Lawyers, Legal Consultant, Legal Practitioners, and notaries | If Any Person is not liable to Income tax Under Profession (Up to 5 yrs. Nil 5-10 Yrs 150 p.a. > 10 yrs. 500 p.a.) |
| 2 | Medical Consultants, Medical Practitioners, Dentists, and Other Medical Service | |
| 3 | Professional consultants and Technical Services like Architects, Engineers, RCC Consultants, Chartered Accountant, Actuaries, Management consultants, And Other Consultant | |
| 4 | Insurance Agents, Chief Agents, Principal Agents, Special Agents, Other Insurance Agents | |
| 5 | All contractors other than building contractors | |
| 6 | Commission agents, Dalal, Other Brokers, brokers other than estate brokers | If Any Person liable to Income tax Under Profession (Rs. 1000 Per Year) |
| 7 | Automobile brokers | |
| 8 | Travel agents And Tour operator | |
| 9 | All Types of Cable TV operator | |
| 10 | Film distributors | |
| 11 | Owners of advertising agencies | |
| 12 | Computer Centre, Computer institutes selling time, Computer training institutes | |
| 13 | Driving Licence schools | |
| 14 | All Types of Marriage Hall and Party Halls | |
| 15 | Courier and Other Post Service | |
| 16 | Health Clubs, Recreation clubs, Gym clubs |
Professional Tax Slab Rate in Gujarat:
For Other than Profession Income
| S.No | Particulars | Professional Tax Rate |
| Others Business Service | ||
| 1 | Forward Contract or Transport Regulation Act | 500 every year |
| 2 | All Members of Stock Exchanges Company and others | |
| 3 | Petrol / Diesel Filling Stations or Centre | |
| 4 | All Licensed Liquor vendor, Owners of Residential Hotels, Owners of Theaters | |
| 5 | Public Limited Companies | 1000 every year |
| 6 | Private Limited Companies | 500 every year |
| 7 | Individuals of Institutions Chit Funds | 1000 every year |
| 8 | Any Banking Companies | 1000 every year |
| 9 | Co-operative Societies | 250 every year |
| 10 | All Estate agents, estate brokers, All building contractors | 500 every year |
| 11 | All Video Parlors and Video Libraries owners or lessee | 500 every year |
Professional Tax Slab Rate in Karnataka:
For Salary
| Monthly Total Income | Rate of Tax |
| Salary up to Rs.15000 | Nil |
| Salary Between Rs.15000 To above | Rs.200 per month |
Professional Tax Employer Registration in Karnataka
- No employees – No tax
- In between 1-5 employees – 1000.
- In between 5-10 employees – 1,500.
- More than 10 employees – 2,500.
Professional Tax Slab Rate in Kerala:
For Salary
| Half-Yearly Income | Half-Yearly Tax |
| Salary up to 11999 | Nil |
| Salary Between 12000 To 17999 | 120 |
| Salary Between 18000 To 29999 | 180 |
| Salary Between 30000 To 44999 | 300 |
| Salary Between 45000 To 59999 | 450 |
| Salary Between 60000 To 74999 | 600 |
| Salary Between 75000 To 99999 | 750 |
| Salary Between 100000 To 124999 | 1000 |
| Salary Between 125000 To above | 1250 |
Professional Tax Slab Rate in Kerala:
For Other than Salary
| S.No | Particular | Half-Yearly Tax |
| 1 | All Consultants, Advocates, Private Doctors, Lawyer, and others engaged in similar professions | Rs.1250 |
| 2 | Business establishments registered as per the General Sales Tax Act. | |
| 3 | All companies registered as per the Companies Act, 1956, | |
| 4 | Banking Company as per the Banking Act. | |
| 5 | Co-operative societies registered as per the Co-operative Societies Act | |
| 6 | All Liquor Shops, Bar Hotels, Star Hotels. | |
| 7 | All Petrol, Diesel Pumps, Service Station and Centre | |
| 8 | All Film Studio, Film Producers, Distributors Cine Artists connected with the Production. | |
| 9 | All factory as per Factories Act and shop or business establishment | |
| 10 | As Per vehicles having granted a permit to operate vehicles on rent or as stage carriage or as goods carriage as per the Motor Vehicle Act,- (i) Taxi Car, Van or Jeep. (ii) Lorry, Truck or Bus (iii) Autorickshaw | |
| 11 | In the case of contractors |
Professional Tax Slab Rate in Madhya Pradesh:
For Salary
| Monthly salary | Rate of Tax |
| Salary Up to 18750/- | Nil |
| Salary 18751 to 25000/- | 125 |
| Salary 25001 to 33333/- | 167 |
| Salary 33334/- or above | 208* |
Professional Tax Slab Rate in Maharashtra:
For Salary
| Monthly salary | Rate of Tax |
| Salary Up to 2500/- | Nil |
| Salary 2500 to 3500/- | 60 Per Month |
| Salary 3500 to 5000/- | 120 Per Month |
| Salary 5000 to 10000/- | 175 Per Month |
| Salary 10000/- or above | 2500 Per year |
Professional Tax Slab Rate in Maharashtra:
For Other than Salary
| S.No | Particular | Half-Yearly Tax |
| 1 | Legal Practitioners, Advocates, Private Doctors, Lawyer, Medical Practitioners, Medical Consultants, Technical and Professional Consultants, Architects, Engineers, R.C.C. Consultants, TaxConsultant, Chartered Accountants, Actuaries and Management Consultants and others engaged in similar professions |
2500 per annum |
| 2 | Postal Agents, Chief Agents, Principal Agents, Insurance Agents and Surveyors, and Loss Assessors registered or licensed under the Insurance Act, of 1938. | |
| 3 | Commission Agents, Dallas, and Brokers (other than estate Agents) | |
| 4 | All types of Contractors (other than building contractors) | |
| 5 | Diamond dressers and diamond polishers | |
| 6 | Members of Forwarding Contracts | |
| 7 | Member of Stock Exchanges | |
| 8 | Building Contractors | |
| 9 | Estate Agents, Brokers or Plumbers | |
| 10 | Directors as per Company Act | |
| 11 | Bookmakers and Trainers | |
| 12 | Motion Picture Industry, Theatre, Orchestra, Television, Modelling or Advertising Industries | |
| 13 | Editors, Lyricists, Writers, Directors, Actors and Actresses, Musicians, Play-back Singers, Cameramen, Recordist and Still-Photographers, | |
| 14 | Junior Artists, Production Managers, Assistant Directors, Assistant Recordists, Assistant Editors, and Dancers. | 1000 per annum |
| 15 | Dealers registered under Maharashtra | |
| Turnover Less than 25 Lacs | 2000 per annum | |
| Turnover More than 25 Lacs | 2500 per annum | |
| 16 | Factories as per Factories Act, 1948 | |
| No employee is employed | 1000 per annum | |
| up to Two employees are employed | 2000 per annum | |
| More than two employees are employed | 2500 per annum | |
| 17 | Employers of establishments as per Bombay Shops and Establishments Act, 1948 | |
| No employee is employed | 1000 per annum | |
| up to Two employees are employed | 2000 per annum | |
| More than two employees are employed | 2500 per annum | |
| 18 | Running Telephone booths or Cyber Cafes | 1000 per annum |
| 19 | Conductors of Video or Audio Parlours, Video or Audio Cassette Libraries, Video Game Parlours; | 2500 per annum |
| 20 | Cable Operators, Film Distributors | |
| 21 | Running marriage halls, conference halls, beauty parlors, health centers, pool parlors; | |
| 22 | Petrol, Diesel, Oil Pumps, Service Stations, Service Centre / Garages and Workshops of Automobiles | |
| 23 | All Type of Licensed Foreign Liquor Vendors and employers of Residential Hotels and Theatres | |
| 24 | Three-wheeler goods vehicles | 750 per annum |
| 25 | Any type of taxi, passenger car, for each such vehicle | 1000 per annum |
| 26 | Trucks or Buses, vehicle, Goods vehicles other than those covered by | 1500 per annum |
| 27 | Moneylenders licensed under the Bombay Money-lender Act, 1946 | |
| 28 | Individuals or Institutions of ChitFunds. | |
| 29 | Co-operative Societies | |
| District level Societies | 750 per annum | |
| Handloom weavers co-operative societies | 500 per annum | |
| 30 | Banking Companies, as per the Banking Regulation Act, 1949 | 2500 per annum |
| 31 | Companies registered under the Companies Act, 1956 | 2500 per annum |
| 31 | Each Partner of a firm | 2500 per annum |
Professional Tax Slab Rate in Meghalaya:
For Salary
| MONTHLY SALARY | RATE OF TAX |
| Salary Up to 4166 | Nil |
| Salary 4167 to 6250 | 16.50 per month |
| Salary 6251 to 8333 | 25 per month |
| Salary 8333 to 12500 | 41.50 per month |
| Salary 12501 to 16666 | 62.50 per month |
| Salary 16667 to 20833 | 83.33 per month |
| Salary 20834 to 25000 | 104.16 per month |
| Salary 25001 to 29166 | 125 per month |
| Salary 29,167 to 33,333 | 150 per month |
| Salary 33334 to 37500 | 175 per month |
| Salary 37501 to 41666 | 200 per month |
| Above 41667 | 208 per month |
Professional Tax Slab Rate in Odisha:
For Salary
| MONTHLY SALARY | RATE OF TAX |
| Salary Up to 13304 | Nil |
| Salary up to 13305 to 25000 | 125 per month |
| Salary up to 25001 and above | 200 per month |
| 300 for the month of Feb not more than 2500 |
Professional Tax Slab Rate in Sikkim:
For Salary
| MONTHLY SALARY | RATE OF TAX |
| Salary Up to 20000 | Nil |
| Salary up to 20001 to 30001 | 125 per month |
| Salary up to 30001 to 40001 | Rs.50 per month |
| Salary up to Rs. 40001 and above | Rs.200 per month |
Professional Tax Slab Rate in Sikkim:
For Other than Salary
Legal Practitioners, Advocates, Private Doctors, Lawyer, Medical Practitioners, Medical Consultants, Technical and Professional, Consultants, Architects, Engineers, R.C.C. Consultants, Tax Consultant, Chartered Accountants, Actuaries and Management Consultants and others engaged in similar professions, Directors of Companies, Signal provider, cable operator, and cable hirer, in television network, and their agents
| TURN OVER | RATE OF TAX |
| 25000 or less | Nil |
| 25001 or more but less than Rs.35001 | 100 per annum |
| 35001 or more but less than Rs. 60001 | 150 per annum |
| 60001 or more but less than Rs.75001 | 200 per annum |
| 75001 or more but less than Rs.85001 | 300 per annum |
| 85001 or more but less than Rs.95001 | 400 per annum |
| 95001 or more but less than RS.110000 | 500 per annum |
| 11000OormorebutlessthanRs. 170001 | 1000 per annum |
| 170001 or more but less than Rs.180001 | 1500 per annum |
| 180001 or more but less than Rs.270001 | 2000 per annum |
| 270001 and above | 2500 per annum |
Professional Tax Slab Rate in Sikkim:
Partnership firms
| TURN OVER | RATE OF TAX |
| less than Rs.1 lakh | Nil |
| 1 lakh to Rs 2 lakhs | 150 per annum |
| 2 lakhs to Rs. 5 lakhs | 300 per annum |
| 5 lakhs to Rs.20 lakhs | 500 per annum |
| 20 lakhs to Rs.50 lakhs | 1000 per annum |
| 50 lakhs to Rs.1 crore | 1500 per annum |
| 1crore to Rs. 2 crores | 2000 per annum |
| Above 2 crores | 2500 per annum |
Professional Tax Slab Rate in Sikkim:
For Other Business and Profession
| 1 | Courier Services | 2000 per annum |
| 2 | Telephone Booth | |
| in Town | 400 per annum | |
| in a village | 200 per annum | |
| 3 | Petrol / Diesel filling stations and service stations, Centre and agents, dealers and distributors | 2500 per annum |
| 4 | Licensed foreign liquor vendors | 1500 Per annum |
| 5 | occupiers of distilleries and bottling plants | 2500 per annum |
| 6 | Warehouse owners / ]icencees | 2500 per annum |
| 7 | Owners or occupiers or lessees of residential hotels of three-star category and above | 2500 per annum |
| 8 | Owners of eateries, non-residential hotels, fast food centers | 500 per annum |
| 9 | Nursing homes and pathological laboratory | 2500 per annum |
| 10 | Cinema houses and theatres | 2500 per annum |
| 11 | Video parlors, video game centers or play stations, video halls, and video rental libraries, pool parlors | 1000 per annum |
| 12 | Tours and travel agencies | 1000 per annum |
| 13 | Cyber Cafes | 1000 per annum |
| 14 | transport firms, companies or agencies | 2500 per annum |
| 16 | Motor garages (running conventionally), motor driving schools | 1000 per annum |
| motor garages running with modem technologies equipment | 1500 per annum | |
| 17 | Audio recordings and editing studios, video filming | 1000 per annum |
| 18 | Cinematic moving pictures or feature filming | 2500 per annum |
| 19 | Adventure sports | 500 per annum |
| 20 | Holiday home | |
| 21 | Owners or occupiers of cold storage | 2000 per annum |
| 22 | Health resorts, gym centers, and aerobic centers | 100 |
| 23 | Hair-dressing saloons | 500 per annum |
| 24 | Banking companies | 2500 per annum |
| 25 | Holders of permits granted under the Motor Vehicles Act, 1988 | |
| Each taxi | . 500 per annum | |
| Each truck or bus | Rs. 1000 per annum |
Professional Tax Slab Rate in Tamil Nadu:
For Salary
| Six months Income (Rs.) | Old Tax Rate (Rs) | New Tax Rate (Rs) |
| up to 21,000 | – | – |
| 21,001 – 30,000 | 75 | 100 |
| 30,001 – 45,000 | 188 | 235 |
| 45,001 – 60,000 | 390 | 510 |
| 60,001 – 75,000 | 585 | 760 |
| 75,001 and above | 810 | 1095 |
Professional Tax Slab Rate In Telangana:
For Salary
| MONTHLY SALARY | RATE OF TAX |
| Salary Up to 15000 | Nil |
| Salary up to 15001 to 20000 | 150 per month |
| Salary up to 20001 and above | 200 per month |
Professional Tax Slab Rate In Telangana:
For Other than Salary
| S. NO | TURN OVER | RATE OF TAX |
| 1 |
Legal practitioners, Solicitors, Notaries, Tax Consultants, Chartered Accountants, Technical and Professional Consultants, Engineers, RCC Consultants, Architects, Management Consultants, Estate Agents, Chief Agents, Principal Agents, Special Agents, Insurance Agents, Pigmy Agents, UTI agents, Authorized assistants, and Sub brokers recognized by SEBI, Commission Agents, Dallas, Brokers, Auctioneers, Medical Practitioners, Journalists, Medical Consultants (Other than Practitioners of Ayurvedic, Homeopathic and Unani systems of Medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a Paramedical nature |
|
| Up to 5 years | Nil | |
| More than 5 years | 2500 per annum | |
| 2 | Contractors | |
| Below Rs.10 lakhs | Nil | |
| From Rs.10 lakh to Rs.50 lakhs | 1250 per annum | |
| Above Rs 50 lakhs | 2500 per annum | |
| 3 | Directors of Register Company | 2500 per annum |
| 4 | Racehorse owners, Trainers and Book Makers licensed | 2500 per annum |
| 5 | Jockeys licensed by the Turf clubs | 1250 per annum |
| 5 | Film Producers, Film Distributors, Film Directors, Cinematograph Film Processors, Directors of Photography, Music Directors, Choreographers, Lyricists, Actors and Actresses, Story writers, Play-back singers, Recordists, Editors, Owners or Lessees of outdoor film units | Rs.2500 per annum |
| 6 | Assistant Music Directors, Assistant Director of Photography, Cameraman, Still photographers, Junior Artists, Production Managers, Assistant Directors, Assistant Cameraman, Assistant Recordists, Assistant Editors, Musicians, and Dancers. | 1250 per annum |
| 7 | shop dealers, Shopkeepers (Employers) of establishment as AP Shops and Establishment Act 1988 | |
| Below Rs.10 Lakhs | Nil | |
| From Rs.10 lakhs to Rs.50 lakhs | 1250 per annum | |
| Above Rs. 50 lakhs | 2500 per annum | |
| 8 | Owners or Lessees of factories as defined under the Factories Act, 1948 | |
| Below Rs.10 Lakhs | Nil | |
| From Rs.10 lakhs to Rs.50 lakhs | 1250 per annum | |
| Above Rs. 50 lakhs | 2500 per annum | |
| 9 | Owners or Lessees of Petrol/Diesel/Gas filling stations and Service stations, Garage, and Workshops of automobiles. | 2500 per annum |
| 10 | Owners or Lessees of Nursing Homes or Hospitals | 2500 per annum |
| 11 | Owners or Lessees of Pathological Testing Labs, X-Ray Clinics and Medical Diagnostic Centers | 2500 per annum |
| 12 | Owners or Lessees of Beauty Parlours/Saloons and Interior Decorators. | 2500 per annum |
| 13 | Owners or Lessees of Hotels, Restaurants, Bars or Lodging Houses | |
| Below Rs.10 lakhs | Nil | |
| From Rs.10 lakh to Rs.50 lakhs | 1250 per annum | |
| Above Rs 50 lakhs | 2500 per annum | |
| 14 | Owners or Lessees or operators of Convention Centers, Cinema theatres, Amusement Parks, Clubs, Resorts, Video parlors, Master Cable TV, Cable TV, DTH, Video games, and Computer Games | Rs.2500 per annum |
| 15 | Holders of permits of less than Three(3) transport vehicles | Nil |
| Holders of permits of Three( 3) or more transport vehicles | 2500 per annum | |
| 16 | Moneylenders, licensed under the law relating to money lenders, Micro Finance Institutions(MFIs) and Individuals or institutions conducting/running Chit Funds | 2500 per annum |
| 17 | Co-operative Societies registered under the A.P. Co-operative Societies Act, 1964 | |
| Village and Mandal level societies | Nil | |
| District Level societies. | 1250 per annum | |
| State-level societies. | 2500 per annum | |
| 18 | Banking Companies as defined in the Banking Regulations Act, 1949 | 2500 per annum |
| 19 | All Companies registered under the Companies Act, 1956 | 2500 per annum |
| 20 | Each partner of a firm drawing remuneration from the firm engaged in any profession | 1250 per annum |
| 21 | Travel Agencies | 2500 per annum |
| 22 | Advertising Firms / Agencies | 2500 per annum |
| 24 | Persons using Photocopying machines for job works: | |
| Less than 3 Photocopying machines. | Nil | |
| Three or more number of Photocopying machines. | 1250 per annum | |
| 25 | Video Cassette, DVD, CD Libraries. | 1250 per annum |
| 26 | Institutes such as Motor Driving Institutes, Technical Training Institutes, Computer Institute selling time, Computer training Institute, Typewriting, and shorthand training Institutes | 2500 per annum |
| 27 | Each branch and Head Office of Educational Institutions and Tutorial Colleges or such other Institutes | 2500 per annum |
| 28 | Property Developers including Land Developers and Building / Flat Developers | 2500 per annum |
| 29 | Owners or Lessees of Marriage Halls/Kalyana Mandapams/Auditorium/Convention Halls | 2500 per annum |
| 30 | Transport Companies and Transport contractors including Forwarding and Clearing agents | 2500 per annum |
| 31 | Weigh Bridge Operators | 1250 per annum |
| 32 | Courier Service Operators | 2500 per annum |
| 33 | Broadcasting and Telecasting Service Providers | 2500 per annum |
| 34 | Mobile phone or fixed-line phone service providers, Internet Service Providers, Leased Lines Service providers | 2500 per annum |
| 35 | Owners of Call centers and BPO/KPO Centers | 2500 per annum |
| 36 | ISD, STD and PCO Operators | |
| One Telephone line | Nil | |
| More than one Telephone line | 1250 per annum | |
| 37 | Cyber Cafes | 2500 per annum |
| 38 | Owners or Lessees of premises rented or leased out for commercial or industrial purposes | 2500 per annum |
| 39 | Persons, other than those mentioned in any of the preceding entries, who are engaged in any profession, trade or calling or employment with an annual income of more than Rs 1,80,000/ | 1250 per annum |
Professional Tax Slab Rate In Tripura:
For Salary
| MONTHLY SALARY | RATE OF TAX |
| Salary Up to Rs.2500 | Nil |
| Salary up to Rs.2500 to Rs.3300 | Rs.42 per month |
| Salary up to Rs.3301 to Rs.4200 | Rs.58 per month |
| Salary up to Rs.4201 to Rs.6000 | Rs.66 per month |
| Salary up to Rs. 6001 and above | Rs.84 per month |
Professional Tax Slab Rate In Tripura:
For Other than Salary
| S. NO | TURN OVER | RATE OF TAX |
| 1 | Legal practitioners, Solicitors, Notaries, Tax Consultants, Chartered Accountants, Technical and Professional Consultants, Engineers, RCC Consultants, Architects, Management Consultants, Estate Agents, Chief Agents, Principal Agents, Special Agents, Insurance Agents, Pigmy Agents, UTI agents, Authorized assistants and Sub brokers recognized by SEBI, Commission Agents, Dalals, Brokers, Auctioneers, Medical Practitioners, Journalists, Medical Consultants (Other than Practitioners of Ayurvedic, Homeopathic and Unani systems of Medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a Paramedical nature | |
| Up to 5 years | Rs.200 per annum | |
| More than 5 years to 10 Years | Rs.400 per annum | |
| More than 10 years to 15 Years | Rs.600 per annum | |
| More than 15 years to More | Rs.1000 per annum | |
| 2 | Contractors | |
| Below Rs.1 lakhs | Rs.200 per annum | |
| From Rs.1 lakh to Rs.5 lakhs | Rs.600 per annum | |
| Above Rs 5 lakhs | Rs.1000 per annum | |
| 3 | Directors of Register Company | Rs.1000 per annum |
| 4 | Dealers under the Tripura Sales Tax Act | |
| Below Rs.1 lakhs | Nil | |
| From Rs.1 lakh to Rs.2 lakhs | Rs.400 per annum | |
| From Rs.2 lakh to Rs.3 lakhs | Rs.600 per annum | |
| From Rs.3 lakh to More | Rs.1000 per annum | |
| 5 | Owners or Lessees of factories as defined under the Factories Act | |
| Not more. than 15 workers are working | Rs.600 per annum | |
| Where more than 15 workers are working | Rs.600 per annum | |
| 6 | shop dealers, Shopkeepers (Employers) of establishments as Shops, and Establishment Act | |
| Where there is no employee | Nil | |
| Where not more than five employees | Rs.400 per annum | |
| Where not more than ten employees | Rs.800 per annum | |
| Where more than ten employees | Rs.1000 per annum | |
| 7 | Owners or Lessees of Petrol/Diesel/Gas filling stations and Service stations, Garage, and Workshops of automobiles. | Rs.1000 per annum |
| 8 | Owners or lessees of Flour mills, Rice mills, Oil mills, Oil grannies, and Sugar factories, Oil lotteries, (with powers) Huller mills, Cashew factories. | Rs.1000 per annum |
| 9 | Film Producers, Film Distributors, Film Directors, Cinematograph Film Processors, Directors of Photography, Music Directors, Choreographers, Lyricists, Actors and Actresses, Story writers, Play-back singers, Recordists, Editors, Owners or Lessees of outdoor film units | Rs.1000 per annum |
| 10 | Assistant Music Directors, Assistant Director of Photography, Cameraman, Still photographers, Junior Artists, Production Managers, Assistant Directors, Assistant Cameraman, Assistant Recordists, Assistant Editors, Musicians, and Dancers. | Rs.1250 per annum |
| 9 | Owners or Lessees of Beauty Parlours/Saloons and Interior Decorators. | Rs.1000 per annum |
| 10 | Owners or Lessees of Nursing Homes or Hospitals | Rs.1000 per annum |
| 11 | Owners or Lessees of Pathological Testing Labs, X-Ray Clinics and Medical Diagnostic Centers | Rs.1000 per annum |
| 12 | Owners or Lessees of Hotels, Restaurants, Bars or Lodging Houses | Rs.1000 per annum |
| 13 | Owners or Lessees or operators of Convention Centers, Cinema theatres, Amusement Parks, Clubs, Resorts, Video parlors, Master Cable TV, Cable TV, DTH, Video games, and Computer Games | Rs.1000 per annum |
| 14 | Moneylenders, licensed under the law relating to money lenders, Micro Finance Institutions(MFIs) and Individuals or institutions conducting/running Chit Funds | Rs.1000 per annum |
| 15 | Co-operative Societies registered under the A.P. Co-operative Societies Act, 1964 | |
| Village and Mandal level societies | Rs.400 per annum | |
| District Level societies. | Rs.1000 per annum | |
| State-level societies. | Rs.1000 per annum | |
| 16 | Banking Companies as defined in the Banking Regulations Act, 1949 | Rs.1000 per annum |
| 17 | All Companies registered under the Companies Act, 1956 | Rs.1000 per annum |
| 18 | Each partner of a firm drawing remuneration from the firm engaged in any profession | Rs.1000 per annum |
| 19 | Travel Agencies | Rs.1000 per annum |
| 20 | Advertising Firms / Agencies | Rs.1000 per annum |
| 21 | Video Cassette, DVD, CD Libraries. | Rs.1000 per annum |
| 22 | Institutes such as Motor Driving Institutes, Technical Training Institutes, Computer Institute selling time, Computer training Institute, Typewriting, and shorthand training Institutes | Rs.1000 per annum |
| 23 | Each branch and Head Office of Educational Institutions and Tutorial Colleges or such other Institutes | Rs.1000 per annum |
| 24 | Owners or Lessees of Marriage Halls/Kalyana Mandapams/Auditorium/Convention Halls | Rs.1000 per annum |
| 25 | Transport Companies and Transport contractors including Forwarding and Clearing agents | Rs.1000 per annum |
| 26 | Mobile phone or fixed-line phone service providers, Internet Service Providers, Leased Lines Service providers | Rs.1000 per annum |
| 27 | Owners of Call centers and BPO/KPO Centers | Rs.1000 per annum |
| 28 | Cyber Cafes | Rs.1000 per annum |
| 29 | Owners or Lessees of premises rented or leased out for commercial or industrial purposes | Rs.1000 per annum |
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 |