Professional Tax in West Bengal
West Bengal levies Professional Tax under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, administered by the Directorate of Commercial Taxes.
Monthly salary slabs for salaried employees
| Monthly gross salary / wages | Professional Tax per 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 |
The total Professional Tax payable by a person cannot exceed ₹2,500 in a financial year.
Employer obligations in West Bengal
- Obtain an Enrolment Certificate for the establishment and pay the annual enrolment tax.
- Obtain a Registration Certificate to deduct PTax from employees.
- Deduct the correct slab amount from each employee's monthly salary.
- Deposit the deducted tax and file the return within the prescribed period.
- Keep the certificate displayed at the place of business.
Professional Tax consultancy in Kolkata and Howrah
SafePoint handles West Bengal Professional Tax end to end for businesses in Kolkata, Howrah and across the state — enrolment, registration, monthly deduction workings, deposits, returns and responses to departmental notices. Where a business has been operating without enrolment, we assess the back-period exposure before filing so there are no surprises.
Frequently asked questions
- What is the Professional Tax slab in West Bengal?
- Nil up to ₹10,000 monthly salary, ₹110 for ₹10,001–₹15,000, ₹130 for ₹15,001–₹25,000, ₹150 for ₹25,001–₹40,000 and ₹200 above ₹40,000.
- What is the maximum Professional Tax in a year?
- ₹2,500 per person per financial year, which is the constitutional ceiling applicable across India.
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.
Need help with professional tax compliance?
SafePoint provides professional compliance consultancy and assistance for businesses across Kolkata, West Bengal and the rest of India — registrations, monthly filings, records and representation before the authorities.