Professional Tax Slab | Professional Tax Rates in State wise [ NEW UPDATE ]

 

 

As Per Constitution of India Professional tax Slab is a tax collector at the 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.

An Individuals person who consulting and earn through profession, such as a Chartered Accountant, Lawyer, Company Secretary, Cost Accountant, Doctor, or are a Trader / Businessman are liable to pay professional tax in some states of India.  And also Professional tax is payable by the government company or private company employees by people who earn a salary in general as per the Professional Tax Act.

 

As Per Constitution of India Clause (2) of Article 276 provides the right to the State Government for collection of professional tax or tax on the profession. Professional tax is collected through tax slabs and is paid on a monthly basis only.

Some of the states which 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 maximum deduction up to Rs.2500 as per Section 16 of Income Tax Act, 1961.

 

 

List of 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 Rs.300000 Nil
Salary Between Rs.300000 to Rs.500000 Rs.1000
Salary Between Rs.500000 to Rs.1000000 Rs.2000
Salary of Rs.1000001 and above Rs.2500

 

 

Professional Tax Slab Rate in Bihar:

Other Then Salary

Particulars Rate of Tax
Any Taxi Passenger Car Rs.1000
Trucks or buses Rs.1500
Cable operators, Film Distributors Rs.2500
Persons owning/running Cinema hall, 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 Persons owning/running Brick klin
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
Salary up to Rs.3000 Nil
Salary Between Rs.3000 To Rs.6000 Rs.20 per month
Salary Between Rs.6000 to Rs.9000 Rs.40 per month
Salary Between Rs.9000 to Rs.12000 Rs.60 per month
Salary Between Rs.12000 to Above Rs.80 per month

 

Professional Tax Slab Rate in Gujarat:

For Profession Income

S.No Particulars Rate of Tax
Profession Income  
1 Lawyer,  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 Rs.150 p.a.
> 10 yrs. Rs.500 p.a.)
2 Medical Consultants, Medical Practitioners,    Dentist, and Other Medical Service
3 Professional consultants and Technical Service 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 contactors 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 Type  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 Type of Marriage Hall and Party Hall
15 Courier and Other Post Service
16 Health Clubs,  Recreation clubs, Gym clubs

 

 

Professional Tax Slab Rate in Gujarat:

For Other then Profession Income

S.No Particulars Professional Tax Rate
Others Business Service
Rs.500 every year
1 Forward Contract or Transport Regulation Act
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 Rs.1000 every year
6 Private Limited Companies Rs. 500 every year
7 Individuals of Institutions Chit Funds Rs.1000 every year
8 Any Banking Companies Rs.1000 every year
9 Co-operative Societies Rs.250 every year
10 All Estate agents, estate brokers, All building contractors Rs.500 every year
11 All Video Parlors and Video Libraries owners or lessee Rs.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 – Rs. 1000.
  • In between 5-10 employees – Rs. 1,500.
  • More than 10 employees – Rs. 2,500.

 

 

Professional Tax Slab Rate in Kerala:

For Salary

Half Yearly Income Half Yearly Professional Tax
Salary up to Rs.11999 Nil
Salary Between Rs.12000 To Rs. 17999 Rs. 120
Salary Between Rs.18000 To Rs. 29999 Rs. 180
Salary Between Rs.30000 To Rs. 44999 Rs. 300
Salary Between Rs.45000 To Rs. 59999 Rs. 450
Salary Between Rs.60000 To Rs. 74999 Rs. 600
Salary Between Rs.75000 To Rs. 99999 Rs. 750
Salary Between Rs.100000 To Rs. 124999 Rs. 1000
Salary Between Rs.125000 To above Rs. 1250

 

 

Professional Tax Slab Rate in Kerala:

For Other than Salary

S.No Particular Half Yearly Professional 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 Rs. 18750/- Nil
Salary Rs. 18751 to 25000/- 125
Salary Rs. 25001 to 33333/- 167
Salary Rs. 33334/- or above 208*

 

 

Professional Tax Slab Rate in Maharashtra:

 For Salary

Monthly salary  Rate of Tax
Salary Up to Rs. 2500/- Nil
Salary Rs. 2500 to 3500/- Rs.60 Per Month
Salary Rs. 3500 to 5000/- Rs.120 Per Month
Salary Rs. 5000 to 10000/- Rs.175 Per Month
Salary Rs. 10000/- or above Rs.2500 Per year

 

 

Professional Tax Slab Rate in Maharashtra:

For Other than Salary

S.No Particular Half Yearly Professional 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 Agent, Chief Agents, Principal Agents, Insurance Agents and Surveyors, and Loss Assessors registered or licensed under the Insurance Act, 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 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 Rs.4166 Nil
Salary Rs.4167 to Rs.6250 Rs.16.50 per month
Salary Rs.6251 to Rs.8333 Rs. 25 per month
Salary Rs.8333 to Rs.12500 Rs. 41.50 per month
Salary Rs.12501 to Rs. 16666 Rs. 62.50 per month
Salary Rs.16667 to Rs. 20833 Rs. 83.33 per month
Salary Rs.20834 to Rs. 25000 Rs.104.16 per month
Salary Rs.25001 to Rs. 29166 Rs.125 per month
Salary Rs.29,167 to Rs. 33,333 Rs.150 per month
Salary Rs.33334 to Rs. 37500 Rs.175 per month
Salary Rs.37501 to Rs. 41666 Rs. 200 per month
Above 41667 Rs. 208 per month

 

 

Professional Tax Slab Rate in Odisha:

For Salary

MONTHLY SALARY RATE OF TAX
Salary Up to Rs.13304 Nil
Salary up to Rs.13305 to Rs.25000 Rs.125 per month
Salary up to Rs. 25001 and above Rs.200 per month
Rs.300 for the month of Feb not more than Rs.2500

 

 

Professional Tax Slab Rate in Sikkim:

For Salary

MONTHLY SALARY RATE OF TAX
Salary Up to Rs.20000 Nil
Salary up to Rs.20001 to Rs.30001 Rs.125 per month
Salary up to Rs.30001 to Rs.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 Company, Signal provider, cable operator, and cable hirer, in television network, and their agents

 

TURN OVER RATE OF TAX
Rs.25000 or less Nil
Rs. 25001 or more but less than Rs.35001 Rs. 100 per annum
Rs. 35001 or more but less than Rs. 60001 Rs. 150 per annum
Rs. 60001 or more but less than Rs.75001 Rs. 200 per annum
Rs.75001 or more but less than Rs.85001 Rs. 300 per annum
Rs.85001 or more but less  than Rs.95001 Rs. 400 per annum
Rs.95001 or more but less than RS.110000 Rs. 500 per annum
Rs.11000OormorebutlessthanRs. 170001 Rs. 1000 per annum
Rs.170001 or more but less than Rs.180001 Rs. 1500 per annum
Rs.180001 or more but less than Rs.270001 Rs. 2000 per annum
Rs.270001 and above Rs.2500 per annum

 

Professional Tax Slab Rate in Sikkim:

Partnership firms

TURN OVER RATE OF TAX
less than Rs.1 lakh Nil
Rs.1 lakh to Rs 2 lakhs Rs. 150 per annum
Rs. 2 lakhs to Rs. 5 lakhs Rs. 300 per annum
Rs. 5 lakhs to Rs.20 lakhs Rs.500 per annum
Rs. 20 lakhs to Rs.50 lakhs Rs.1000 per annum
Rs. 50 lakhs to Rs.1 crore Rs.1500 per annum
Rs. 1crore to Rs. 2 crores Rs.2000 per annum
Above Rs. 2 crores Rs.2500 per annum

 

Professional Tax Slab Rate in Sikkim:

For Other Business and Profession

1 Courier Services Rs.2000 per annum
2 Telephone Booth
in Town Rs.400 per annum
in a village Rs.200 per annum
3 Petrol / Diesel filling stations and service stations, Centre and agents, dealers and distributors Rs.2500 per annum
4 Licensed foreign liquor vendors Rs.1500 Per annum
5 occupiers of distilleries and bottling plants Rs.2500 per annum
6 Warehouse owners / ]icencees Rs.2500 per annum
7 Owners or occupiers or lessees of residential hotels of three-star category and above Rs.2500 per annum
8 Owners of eateries, non-residential hotels, fast food centers Rs.500 per annum
9 Nursing homes and pathological laboratory Rs.2500 per annum
10 Cinema houses and theatres Rs.2500 per annum
11 Video parlors, video game centers or play stations, video halls, and video rental libraries, pool parlors Rs. 1000 per annum
12 Tours and travel agencies Rs. 1000 per annum
13 Cyber Cafes Rs. 1000 per annum
14 transport firms, companies or agencies Rs. 2500 per annum
16 Motor garages (running conventionally), motor driving schools RS.1000 per annum
motor garages running with modem technologies equipment RS. 1500 per annum
17 Audio recordings and editing studios, video filming Rs. 1000 per annum
18 Cinematic moving pictures or feature filming Rs.2500 per annum
19 Adventure sports Rs. 500 per annum
20 Holiday home
21 Owners or occupiers of cold storages Rs. 2000 per annum
22 Health resorts, gym centers, and aerobic centers Rs.100
23 Hair-dressing saloons Rs. 500 per annum
24 Banking companies Rs.2500 per annum
25 Holders of permits granted under the Motor Vehicles Act, 1988
Each taxi Rs. 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 Rs.15000 Nil
Salary up to Rs.15001 to Rs.20000 Rs.150 per month
Salary up to Rs. 20001 and above Rs.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 Rs.2500 per annum
2 Contractors
Below Rs.10 lakhs Nil
From Rs.10 lakh to Rs.50 lakhs Rs.1250 per annum
Above Rs 50 lakhs Rs.2500 per annum
3 Directors of Register Company Rs.2500 per annum
4 Racehorse owners, Trainers and Book Makers licensed Rs.2500 per annum
5 Jockeys licensed by the Turf clubs Rs.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. Rs.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 Rs.1250 per annum
Above Rs. 50 lakhs Rs.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 Rs.1250 per annum
Above Rs. 50 lakhs Rs.2500 per annum
9 Owners or Lessees of Petrol/Diesel/Gas filling stations and Service stations, Garage, and Workshops of automobiles. Rs.2500 per annum
10 Owners or Lessees of Nursing Homes or Hospitals Rs.2500 per annum
11 Owners or Lessees of Pathological Testing Labs, X-Ray Clinics and Medical Diagnostic Centers Rs.2500 per annum
12 Owners or Lessees of Beauty Parlours/Saloons and Interior Decorators. Rs.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 Rs.1250 per annum
Above Rs 50 lakhs Rs.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 Rs.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 Rs.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. Rs.1250 per annum
State-level societies. Rs.2500 per annum
18 Banking Companies as defined in the Banking Regulations Act, 1949 Rs.2500 per annum
19 All Companies registered under the Companies Act, 1956 Rs.2500 per annum
20 Each partner of a firm drawing remuneration from the firm engaged in any profession Rs.1250 per annum
21 Travel Agencies Rs.2500 per annum
22 Advertising Firms / Agencies Rs.2500 per annum
24 Persons using Photocopying machines for job works:
Less than 3 Photocopying machines. Nil
Three or more number of Photocopying machines. Rs.1250 per annum
25 Video Cassette, DVD, CD Libraries. Rs.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 Rs.2500 per annum
27 Each branch and Head Office of Educational Institutions and Tutorial Colleges or such other Institutes Rs.2500 per annum
28 Property Developers including Land Developers and Building / Flat Developers Rs.2500 per annum
29 Owners or Lessees of Marriage Halls/Kalyana Mandapams/Auditorium/Convention Halls Rs.2500 per annum
30 Transport Companies and Transport contractors including Forwarding and Clearing agents Rs.2500 per annum
31 Weigh Bridge Operators Rs.1250 per annum
32 Courier Service Operators Rs.2500 per annum
33 Broadcasting and Telecasting Service Providers Rs.2500 per annum
34 Mobile phone or fixed-line phone service providers, Internet Service Providers, Leased Lines Service providers Rs.2500 per annum
35 Owners of Call centers and BPO/KPO Centers Rs.2500 per annum
36 ISD, STD and PCO Operators
One Telephone line Nil
More than one Telephone line Rs.1250 per annum
37 Cyber Cafes Rs.2500 per annum
38 Owners or Lessees of premises rented or leased out for commercial or industrial purposes Rs.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/ Rs.1250 per annum

 

 

Professional Tax Slabs

Professional Tax Slabs

 

 

 

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 th1n 15 workers are working Rs.600 per annum
6 shop dealers, Shopkeepers (Employers) of establishment 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