Professional Tax is a state-level tax levied on individuals and businesses based on their income or profession. In India, it is typically paid by employees, self-employed professionals, and business owners. The tax amount varies depending on the state and income level and is deducted from the salary or paid directly by individuals.
Schedule of Rates of Tax on Professions, Trades, Callings and Employments, 2026 vide No. 1407-FT dated 18.08.2026. This Schedule will come into force from the financial year starting on and from the 1st day of April, 2027.
West Bengal Finance Act, 2014 is An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, and the West Bengal Value Added Tax Act, 2003.
The profession tax payable by an employee is to be deducted by employer from salary and wage payable to the employee as per Profession Tax Act.
Scheduled Rates of Professions Tax to be recovered by DDO from the salary and wages earners as per the West Bengal State Tax on Professions, Trades, Callings and Employment Act, 1979, (commonly known as Profession Tax Act).