Professional tax in West Bengal: slabs, rules and deadlines for 2026
West Bengal uses the most finely graded professional tax scale in India — five separate bands rather than the two or three most states manage — which means a payroll here has to recalculate whenever someone gets a raise, not merely when they cross a single threshold.
| Monthly salary | Professional tax |
|---|---|
| Up to ₹10,000 / month | Nil |
| ₹10,001 – ₹15,000 / month | ₹110/month |
| ₹15,001 – ₹25,000 / month | ₹130/month |
| ₹25,001 – ₹40,000 / month | ₹150/month |
| Above ₹40,000 / month | ₹200/month |
Four slabs from ₹110 to ₹200/month; nil up to ₹10,000/month.
The law that applies in West Bengal
Professional tax in West Bengal is levied under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, administered by the West Bengal Directorate of Commercial Taxes. Article 276 of the Constitution caps what any state may charge a person under this head at ₹2,500 a year, which is why no slab anywhere in India exceeds that figure.
Who must register in West Bengal
Employers take a Certificate of Registration; persons in a profession, trade or calling on their own account take a Certificate of Enrolment. Both are obtained online through the Directorate of Commercial Taxes portal, and enrolment is required of a wide list of notified callings regardless of whether they employ anyone.
When it must be paid
Employers pay monthly, by the 21st of the following month, and file an annual return. Enrolled persons pay annually, by 31 July.
Five bands, so a raise can change the deduction
West Bengal's scale steps at ₹10,000, ₹15,000, ₹25,000 and ₹40,000 — ₹110, ₹130, ₹150 and ₹200 respectively. Most states have one or two steps; here there are four.
The practical effect is that an increment of a few thousand rupees can move an employee into a new band mid-year. Payroll that assigns a professional tax figure once at joining and never revisits it will drift out of correctness for anyone who gets promoted. The deduction should be recomputed from gross every month, not carried forward.
Who is exempt in West Bengal
- Anyone earning ₹10,000 a month or less.
- Members of the armed forces.
- Persons with a permanent physical disability, and parents or guardians of a child with a disability.
- Certain categories of agricultural and rural workers.
If you pay late
Interest is charged on late payment and the Directorate may impose a penalty for delayed registration or filing. Enrolment obtained late generally carries liability for earlier years in which you were carrying on the profession.
How it affects your income tax
Professional tax paid is fully deductible from salary income under Section 16(iii) of the Income-tax Act, in both the old and the new regime. Your employer normally accounts for it when computing TDS, so it reduces taxable salary rather than being claimed separately. If you are enrolled and pay directly, keep the challans — the deduction is still available to you.
On a payslip the line usually reads "PT", "Prof. Tax" or "Professional Tax", and sits with provident fund and income tax under deductions. Our free salary slip generator includes it automatically for West Bengal.
Common questions about professional tax in West Bengal
What is professional tax on ₹30,000 in Kolkata?
₹150 a month. The ₹150 band covers ₹25,001 to ₹40,000; above ₹40,000 it becomes ₹200.
My salary rose from ₹24,000 to ₹26,000. Does my deduction change?
Yes — from ₹130 to ₹150 a month. West Bengal's bands step at ₹25,000, so a raise across that line changes the amount.
What is the annual maximum in West Bengal?
₹2,400, at the top band of ₹200 a month, within the ₹2,500 constitutional ceiling.
When must an enrolled professional pay?
Annually, by 31 July, as distinct from the monthly employer remittance due on the 21st.
Professional tax in other states
Slabs, thresholds and filing cycles differ substantially between states. If you employ people in more than one, you will generally need a registration in each.
The maths behind this calculator is open source and tested — try it in the interactive reference, where the edge cases most calculators get wrong are worked through with real numbers, or read the source on GitHub.