West Bengal charges PT monthly on salary: nil up to ₹10,000, ₹110 to ₹15,000, ₹130 to ₹25,000, ₹150 to ₹40,000 and ₹200 above ₹40,000. There is no higher February instalment. The employer deducts it, holds a certificate of registration (apply within 90 days of becoming liable) and pays simple interest of 1% a month on late payment.
Professional tax slabs in West Bengal
Professional tax in West Bengal is levied under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. It is charged on monthly salary and deducted every month. The rates below are the Schedule in force from 1 April 2014, with the ₹8,501 to ₹10,000 slab reduced to nil from 1 August 2016 (Notification 682-L), as published on the official source listed at the end of this page (checked 21 October 2026). Article 276 of the Constitution caps professional tax at ₹2,500 a year per person.
| Monthly salary | Professional tax a month |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 to ₹15,000 | ₹110 |
| ₹15,001 to ₹25,000 | ₹130 |
| ₹25,001 to ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
West Bengal has no special February amount, so the maximum is ₹2,400 a year (₹200 × 12).
Who deducts it and registration
Section 4 makes the employer liable to deduct the tax from salary. Section 5 requires the employer to obtain a certificate of registration within 90 days of becoming liable; persons paying their own tax obtain a certificate of enrolment.
The employee does not pay separately when the employer deducts: the deduction on the payslip is the employee's tax, and the employer is liable if it fails to deduct or pay.
Due dates and payment
- Employer returns are due on the dates prescribed in the Rules (section 6); confirm the current date on comtax.wb.gov.in.
- Enrolled persons pay their own tax on or before 31 July of the year (section 8(2)).
Keep the challan or payment receipt for each period and reconcile it with the payroll register: a mismatch between what payslips show and what was paid is the most common finding when the department checks an employer.
Penalties and interest
From the Act and Rules as published on the official site:
- Late return: penalty of up to ₹10 for each calendar month of delay (section 6(3)).
- Late payment by an employer: simple interest of 1% a month (section 9(2)).
- Non-payment after a demand notice: penalty of up to 50% of the tax (section 10).
Worked example: West Bengal
A Kolkata trading company pays four staff: ₹9,500, ₹14,000, ₹28,000 and ₹52,000 a month.
| Monthly salary | PT a month | PT a year |
|---|---|---|
| ₹9,500 | Nil | Nil |
| ₹14,000 | ₹110 | ₹1,320 |
| ₹28,000 | ₹150 | ₹1,800 |
| ₹52,000 | ₹200 | ₹2,400 |
| Employer pays | ₹460 | ₹5,520 |
A raise that moves someone from ₹25,000 to ₹25,500 increases PT from ₹130 to ₹150 from that month.
Getting PT right on every payslip
- Use the gross salary for the month to pick the slab, and recheck after every raise or arrears payment.
- Register in each state where you employ people: PT follows the place of work, not the head office.
- Show PT as a separate deduction on the payslip, next to PF, ESI and TDS.
- Under the new income-tax regime PT is not deductible from salary income; under the old regime it is.
Check take-home pay with the salary calculator, the employer and employee shares with the PF calculator and ESI calculator, and show every deduction clearly using the salary slip format. FundRaksha HR calculates professional tax with PF, ESI and TDS on each payroll run and produces the PT, PF ECR and ESI files, so the deduction on the payslip and the amount paid agree. Compare all states on the professional tax slabs by state page.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.