Professional Tax in West Bengal
Current PT slabs, a calculator, due dates and registration rules for employers in West Bengal.
Last reviewed: September 2026 · West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979
Monthly deduction
₹150
per month
Tax per month
₹150
Monthly salary: ₹40,000
Annual PT
₹1,800
Max ₹2,500 under Art. 276
For estimation only. This calculator applies the rules as we understand them on September 2026. It is not legal or tax advice. Verify with the official notification or consult a Chartered Accountant / labour-law professional before filing or changing payroll.
West Bengal PT slabs
| Monthly salary | Professional tax |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 – ₹15,000 | ₹110 |
| ₹15,001 – ₹25,000 | ₹130 |
| ₹25,001 – ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Due dates
Paid by the 21st of the following month.
Registration
Enrolment and registration on the WB Directorate of Commercial Taxes portal (egov.wbcomtax.gov.in).
Penalty for non-payment
Interest at 1% per month on delayed payment plus penalty.
Frequently asked questions
What is the professional tax slab in West Bengal?
West Bengal charges PT on monthly salary. The highest slab is ₹200 per month for income above ₹40,000.
When is professional tax due in West Bengal?
Paid by the 21st of the following month.
How do employers register for PT in West Bengal?
Enrolment and registration on the WB Directorate of Commercial Taxes portal (egov.wbcomtax.gov.in).
What is the penalty for late PT payment in West Bengal?
Interest at 1% per month on delayed payment plus penalty.
Can professional tax exceed ₹2,500 a year?
No. Article 276(2) of the Constitution caps professional tax at ₹2,500 per person per year.