Professional Tax · West Bengal
Calculating Professional Tax on Salary
PTax is a flat slab amount, not a percentage — the calculation is simply matching gross salary to the right band each month.
Method
- 1Take the employee's gross monthly salary for the month.
- 2Match it to the slab notified by the state where the employee works.
- 3Deduct the slab amount in that month's payroll.
- 4Check the cumulative deduction against the ₹2,500 annual ceiling.
- 5Deposit the total deducted and report it in the return.
Example using West Bengal slabs
| Gross monthly salary | Slab | Monthly PTax |
|---|---|---|
| ₹9,500 | Up to ₹10,000 | Nil |
| ₹14,000 | ₹10,001–₹15,000 | ₹110 |
| ₹22,000 | ₹15,001–₹25,000 | ₹130 |
| ₹35,000 | ₹25,001–₹40,000 | ₹150 |
| ₹60,000 | Above ₹40,000 | ₹200 |
Frequently asked questions
- Is Professional Tax a percentage of salary?
- No — it is a fixed amount per month determined by the salary slab notified by the state.
- What if an employee joins mid-month?
- The slab is applied on the salary for that month as computed under the state rules; most employers apply the slab matching the salary actually paid.
Sources & references
Last Updated: 2026-09-06
Information is based on applicable laws, rules, notifications and government sources and should be verified for the latest amendments.
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