Professional tax · FY 2026-27
Professional tax in West Bengal
The slabs for salaried employees in West Bengal, when the employer pays, and a calculator. For companies in Kolkata and across the state.
Slabs
Based on monthly gross salary.
| Monthly gross salary | Professional tax |
|---|---|
| Up to ₹20,000 | Nil |
| ₹20,001 to ₹30,000 | ₹100 a month |
| ₹30,001 to ₹50,000 | ₹140 a month |
| ₹50,001 to ₹1,00,000 | ₹170 a month |
| Above ₹1,00,000 | ₹208 a month |
These slabs apply to salaries from October 2026 (Notification 1607-F.T., 16 September 2026). Up to September 2026 the old schedule applied: nil up to ₹10,000, then ₹110, ₹130, ₹150 and ₹200.
When the employer pays: By the 21th of the following month.
Calculator
Professional tax in West Bengal
₹1,200 a year
₹100 a month.
Let payroll work it out every month
Vijaya Rise deducts professional tax for each employee by their state, along with PF, ESI and TDS, and reminds you before every due date. Free for up to 10 employees.
Free for up to 10 employees · No card needed
Common questions
Who has to pay professional tax in West Bengal?
Salaried employees working in West Bengal whose salary is above the nil slab. The employer deducts it from salary and pays it to the state.
What is the maximum professional tax in West Bengal?
The Constitution caps professional tax at ₹2,500 a year per person, so no state can charge more than that.
When does the employer pay professional tax in West Bengal?
By the 21th of the following month.
Is professional tax deductible from income tax?
Yes, in the old tax regime the professional tax paid is deducted from salary income. The new tax regime does not allow it.
Does the employer need to register?
Yes. Employers with staff in West Bengal register with the state for professional tax (and in many states the business itself pays an annual amount). Register before the first salary that attracts PT.
Rates as used in Vijaya Rise payroll, re-checked against state notifications on 25 October 2026. States revise these from time to time: confirm with your CA or the state commercial tax department before filing.