Professional Tax in West Bengal 2025
Professional Tax Registration is mandatory for all individual involved in any trade or business activity or any profession
Table of Contents
Frequently Asked Questions
Why is professional tax deducted?
Professional tax is deducted as a statutory obligation by state governments to generate revenue for welfare programs and ensure legal compliance.
Is professional tax compulsory in West Bengal?
Yes, professional tax is compulsory in West Bengal for employers, salaried individuals, and professionals as per the West Bengal State Tax on Professions, Trades, Callings, and Employments Act, 1979.
Can we skip professional tax?
No, skipping professional tax is illegal, and non-compliance can result in penalties and legal action.
Can professional tax can be refunded?
No, professional tax cannot be refunded as it is a statutory tax and not eligible for refunds once paid.
Is professional tax the same for all employees?
No, professional tax varies based on the employee's monthly salary slab as determined by the state government.
Who is exempt from professional tax in West Bengal?
Professional tax in West Bengal is exempted for members of the Indian Navy, Air Force and Army serving in any part of West Bengal.
How to pay professional tax in West Bengal?
In West Bengal, professional tax can be paid online through the official website by providing the government ID, registration number, enrolment number, or application number for new enrolment.
Is professional tax part of CTC?
Yes, professional tax is part of CTC as it is deducted from the employee’s gross salary by the employer.
Is professional tax deductible in the new tax regime?
No, Professional Tax deduction is permitted under Section 16 of the Income Tax Act, but it is only allowed under the Old Tax Regime, not the New Tax Regime.
Is there any professional tax for partners?
Yes, partners of a firm are liable to pay professional tax if they are earning income through their profession or business, as per state laws.
