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Professional Tax in West Bengal

West Bengal levies professional tax under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, as amended by Notification No. 756-L of 7 August 2026. Here's the full slab table, due dates, registration process, and exemptions.

Updated: 31 October 2026

West Bengal Professional Tax Slab Rates

Income Range (monthly)Tax Amount
Up to ₹20,000/monthNil
₹20,001 – ₹30,000/month₹100/month
₹30,001 – ₹50,000/month₹140/month
₹50,001 – ₹1,00,000/month₹170/month
Above ₹1,00,000/month₹208/month

* Annual maximum: ₹2,496. 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, as amended by Notification No. 756-L of 7 August 2026

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.

West Bengal Profession Tax portal ↗

Exemptions

  • Individuals earning up to ₹20,000/month
  • Persons on active duty with the Border Security Force
  • Classes exempted under notifications 941-F.T. of 1981 and 368-F.T. of 2013

West Bengal replaced its entire schedule from 1 October 2026, under Finance Department Notification No. 1407-F.T. of 18 August 2026. It was the first revision in over a decade. The old salaried slabs (nil to ₹10,000, then ₹110, ₹130, ₹150 and ₹200 above ₹40,000) still govern salary for September 2026 and earlier, so arrears and corrections for those months use the old table. Most employees pay less under the new one: anyone up to ₹20,000 drops out entirely, and only salaries above ₹1,00,000 pay more than before, at ₹208 against ₹200. The new self-employed and turnover-based slabs for professionals and traders start a year later, on 1 April 2027.

MM

Mannu Matta

Updated on: 31 October 2026

Frequently Asked Questions: West Bengal Professional Tax

Nil up to ₹20,000/month, ₹100 up to ₹30,000, ₹140 up to ₹50,000, ₹170 up to ₹1,00,000, and ₹208/month above ₹1,00,000, effective 1 October 2026.
The old ones. The new schedule applies from 1 October 2026, so September salary still uses nil to ₹10,000, ₹110 to ₹15,000, ₹130 to ₹25,000, ₹150 to ₹40,000 and ₹200 above that.
₹208/month for salaries above ₹1,00,000, which is ₹2,496 a year, just under the ₹2,500 constitutional ceiling.
Payments are made online through the GRIPS gateway linked from the West Bengal Profession Tax portal (wbprofessiontax.gov.in).
Yes. From 1 April 2027 self-employed professionals pay by annual gross income (nil up to ₹2.5 lakh, then ₹1,000, ₹2,000 and ₹2,500 a year) and traders by turnover (nil up to ₹10 lakh, rising to ₹2,500 above ₹40 lakh).

Professional Tax in Other States

KarnatakaMaharashtraTelanganaTamil NaduGujaratDelhi (NCT)Uttar PradeshHaryanaAndhra PradeshAssamBiharJharkhandKeralaMadhya PradeshManipurOdishaPunjabTripura

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