Professional Tax in West Bengal
Current as of May 2026. Professional tax rates are set by West Bengal and can change by notification; confirm against the state portal before relying on them for payroll.
West Bengal runs a graduated monthly professional tax with five bands, which makes it more granular than the flat-rate states. Nothing is payable up to ₹10,000 a month. From there the tax steps up: ₹110 between ₹10,001 and ₹15,000, ₹130 up to ₹25,000, ₹150 up to ₹40,000, and ₹200 above ₹40,000. Because the top band is ₹200, the annual liability for a high earner is ₹2,400, which sits under the ₹2,500 cap. Employers register through the West Bengal Commercial Taxes portal (wbcomtax.gov.in) using Form I, deduct PT each month against the employee salary band, and pay by the 21st of the following month. An annual return in Form III is due by 30 April. As with every state, applicability follows the employee work location: a Kolkata-based employee of a company headquartered elsewhere is a West Bengal PT case. The graduated structure means payroll has to map each employee to the right band rather than applying one flat figure, so a salary revision mid-year can move someone into a higher PT slab.
West Bengal professional tax slabs
| Monthly salary | PT per month |
|---|---|
| Up to ₹10,000 | ₹0 |
| ₹10,001 to ₹15,000 | ₹110 |
| ₹15,001 to ₹25,000 | ₹130 |
| ₹25,001 to ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Annual liability at the top band is ₹2,400, under the ₹2,500 cap.
Registration
- Register the employer using Form I on the wbcomtax.gov.in portal.
- Map each employee to the correct salary band before the first deduction.
Portal: West Bengal Commercial Taxes (wbcomtax).
Filing and due dates
- Pay the monthly PT by the 21st of the following month.
- File the annual return in Form III by 30 April.
FAQs
What are the professional tax slabs in West Bengal for 2026?
Nil up to ₹10,000 a month, ₹110 from ₹10,001 to ₹15,000, ₹130 up to ₹25,000, ₹150 up to ₹40,000, and ₹200 above ₹40,000.
When is West Bengal professional tax due?
Monthly PT is paid by the 21st of the following month, and the annual return in Form III is due by 30 April.
Where do I register for professional tax in West Bengal?
On the West Bengal Commercial Taxes portal (wbcomtax.gov.in), using Form I for the employer.
What is the maximum professional tax in West Bengal?
The top band is ₹200 a month, so the annual maximum is ₹2,400, under the ₹2,500 constitutional ceiling.
Does a mid-year salary hike change the PT slab in West Bengal?
Yes. West Bengal uses graduated bands, so a raise that crosses a threshold moves the employee to a higher monthly PT figure.