West Bengal Professional Tax: slab rates, due dates and rules

How Professional Tax works in West Bengal: the slab rates, when the tax is due, the annual ceiling and the law behind it, taken from the official notifications and explained in plain English.

CycleMonthly
BasisSlab on monthly salary (in force from 1 October 2026)
DueBy the 21st of the following month (quarterly where the liability is under Rs. 3,000)
Monthly salaryTax
Up to Rs. 20,000Nil
Rs. 20,001 to Rs. 30,000Rs. 100 a month
Rs. 30,001 to Rs. 50,000Rs. 140 a month
Rs. 50,001 to Rs. 1,00,000Rs. 170 a month
Above Rs. 1,00,000Rs. 208 a month
Governing instrument
West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (Notification No. 1607-F.T. dated 16 September 2026)
Annual ceiling
Rs. 2,496 a year (Rs. 208 x 12)

What to watch

The exemption threshold doubled from Rs. 10,000 to Rs. 20,000 a month and the whole slab was reset. Payroll still running the earlier slabs will over-deduct. Rates for professionals and traders take effect from 1 April 2027.

Latest Professional Tax notifications for West Bengal

Professional Tax in other states

Summaries are for guidance only and are not a substitute for the official notification or professional advice.