Professional Tax in West Bengal
West Bengal levies professional tax under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. Here's the full slab table, due dates, registration process, and exemptions.
Updated: 16 August 2026West Bengal Professional Tax Slab Rates
| Income Range (monthly) | Tax Amount |
|---|---|
| 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 |
* Annual maximum: ₹2,500. Rates are set by the West Bengal government and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979
Due Date
21st of the following month, via the West Bengal Profession Tax portal (GRIPS payment gateway)
Registration
Employers register for a Certificate of Enrolment (self) and Certificate of Registration (as deductor) on wbprofessiontax.gov.in.
Exemptions
- Individuals earning up to ₹10,000/month
West Bengal also runs a separate slab structure for self-employed professionals (based on annual income, up to 9 bands) and for businesses (based on turnover). The table above applies to salaried employees only.
Frequently Asked Questions: West Bengal Professional Tax
What is the maximum PT deduction in West Bengal?
How do I pay professional tax in West Bengal?
Does West Bengal have different PT slabs for self-employed professionals?
Professional Tax in Other States
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