Free forever for unlimited employees — no card, no per-seat minimum. See pricing New — the AI Payroll Agent runs the month for you. Meet the agent India-built HRMS & compliance — live in minutes, not months. How it works
  • Products
  • Solutions
  • Marketplace
  • Resources
  • Pricing
  • Company
    • Sign in
    Start Free Book a Demo
    Home › Compliance › Professional Tax in West Bengal 2026: Slab Rates, Due Dates & Registration
    Compliance

    Professional Tax in West Bengal 2026: Slab Rates, Due Dates & Registration

    Professional Tax in West Bengal is levied under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. Employers deduct it monthly from salaries and deposit it with the state, within the ₹2,500 annual ceiling.

    West Bengal uses a graded slab that rises with monthly salary, reaching ₹200 a month above ₹40,000.

    Professional Tax slabs (as of July 2026)

    Monthly salaryProfessional Tax / month
    Up to ₹10,000Nil
    ₹10,001 – ₹15,000₹110
    ₹15,001 – ₹25,000₹130
    ₹25,001 – ₹40,000₹150
    Above ₹40,000₹200
    • Graded slabs from ₹110 to ₹200 per month.
    • Registration and e-payment are handled on the WBComTax portal.
    • Employers file returns as notified by their liability band.

    Due dates

    Employers deduct PT monthly and file returns (monthly or annually by liability) on the WBComTax portal. Confirm your frequency and due dates there.

    Penalties

    Late payment attracts interest and penalty as notified under the Act. Verify current rates on the WBComTax portal.

    Source: WB Commercial Taxes (wbcomtax.gov.in) / ClearTax. Verify against the official portal before filing.

    FAQ

    Frequently asked questions

    What is the professional tax in West Bengal?
    Professional tax in West Bengal is a state levy on salaried employees and professionals, deducted monthly by the employer and remitted to the state. It is capped at ₹2,500 per person per year, as it is across India.
    Who deducts and pays professional tax?
    The employer deducts professional tax from each employee's monthly salary and deposits it with the state, after registering for a PT Enrolment Certificate (EC) and Registration Certificate (RC). Self-employed professionals pay it directly.
    Is professional tax the same in every state?
    No. Professional tax is a state subject, so the slabs, amounts and due dates differ by state. The one common rule is the ₹2,500 annual ceiling set under Article 276 of the Constitution. Kredily computes the right state PT for every employee automatically.

    Explore the platform

    PT Calculator Compliance Payroll software

    Payroll & compliance, on autopilot.

    Free for unlimited employees — PF, ESI, PT & TDS handled every cycle.

    Start FreeBook a Demo