Quick answer: West Bengal replaced its professional tax schedule from 1 October 2026. Salaried employees now pay nil up to ₹20,000 a month, then ₹100 (up to ₹30,000), ₹140 (up to ₹50,000), ₹170 (up to ₹1 lakh) and ₹208 (above ₹1 lakh). Employers deposit P Tax by the 21st of the next month and file the annual Form III by 30 April; enrolled persons pay their own tax by 31 July.
Professional tax in West Bengal, usually called P Tax, is levied under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and administered by the Directorate of Commercial Taxes. 2026 brought the biggest change in more than a decade: the West Bengal Finance Act, 2026 amended the Act, and Notification No. 1607-F.T. dated 16 September 2026 substituted a new Schedule, with new salary slabs from 1 October 2026. Many websites still show the old ₹110–₹200 slab. This guide gives the current rates, how to calculate P Tax, due dates, how to pay and the penalties. For how professional tax works across states, see our professional tax guide.
West Bengal professional tax slab from 1 October 2026
| Monthly salary or wages | P Tax a month | For a full year at this rate |
|---|---|---|
| Up to ₹20,000 | Nil | Nil |
| Above ₹20,000 up to ₹30,000 | ₹100 | ₹1,200 |
| Above ₹30,000 up to ₹50,000 | ₹140 | ₹1,680 |
| Above ₹50,000 up to ₹1,00,000 | ₹170 | ₹2,040 |
| Above ₹1,00,000 | ₹208 | ₹2,496 |
These are the rates in Part A, serial 1 of the new Schedule (TeamLease RegTech on Notification 1607-F.T.). The same slab applies to men and women, and there is no February top-up: the highest band, ₹208 × 12 = ₹2,496, stays within the ₹2,500 constitutional limit.
The old slab (salary months up to September 2026)
| Monthly salary or wages | P Tax a month (old) |
|---|---|
| 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 |
Employees earning up to ₹20,000 now pay nothing, most others pay less, and only those above ₹1 lakh a month pay ₹8 more. Apply the new slab to salary for October 2026 onwards. For September salary paid in October, or arrears for earlier months, the notification gives no specific rule; most payrolls use the slab for the month the salary relates to, but confirm with the Directorate if amounts are material.
How to calculate P Tax in West Bengal
- Take the month's salary: the salary or wages for the month, which in practice is gross monthly pay including allowances.
- Pick the slab for that month: the old slab for months up to September 2026, the new slab from October 2026.
- Find the band and deduct: deduct the amount for that band from the month's salary.
Example: P Tax for 2026-27
An employee in Kolkata earns ₹45,000 a month throughout 2026-27. April to September (old slab, above ₹40,000): 6 × ₹200 = ₹1,200. October to March (new slab, above ₹30,000 up to ₹50,000): 6 × ₹140 = ₹840. Total for the year: ₹2,040, compared with ₹2,400 under the old slab alone. A colleague on ₹18,000 paid ₹130 a month to September (₹780) and nothing from October. Check any salary with our professional tax calculator.
Who pays: registration and enrolment
- Employers (Certificate of Registration): every employer with an employee liable to P Tax must register, deduct the tax from salaries, deposit it monthly and file an annual return. From 1 October 2026 (Notification 1406-F.T.), the Finance Act, 2026 also widened the definition of employee to cover staff working in West Bengal even when the employer's headquarters or salary-paying office is outside the State.
- Enrolled persons (Certificate of Enrolment): companies, banking companies, directors, professionals, traders and other persons in the Schedule pay their own tax once a year and do not file a return.
- Exempt (Part B): persons already exempt under earlier section 26 notifications (such as specified persons with disabilities and members of the armed forces) and BSF personnel on active duty.
Apply for registration or enrolment online on the State's profession tax portal within 90 days of becoming liable; a person who wilfully delays enrolment can be charged a penalty for each month of delay.
Rates for professionals and businesses (from 2027-28)
The new Schedule also changes the tax for professionals, traders and businesses, but from the financial year starting 1 April 2027, not October 2026. Individuals in a profession or calling will pay by annual gross income (nil up to ₹2.5 lakh, rising to ₹2,500 above ₹10 lakh), suppliers of goods or services by annual turnover (nil up to ₹10 lakh, then ₹1,000, ₹1,500 and ₹2,500 above ₹40 lakh), and listed categories such as companies, banking companies, factories, hospitals, consultants and digital professionals a flat ₹2,500 a year. Enrolled persons' 2026-27 tax was due by 31 July 2026 under the old Schedule. The commencement dates of the Finance Act changes are set by Notification 1406-F.T. (Directorate of Commercial Taxes).
P Tax due dates in West Bengal
| Compliance | Who | Due date |
|---|---|---|
| Deposit P Tax deducted from April–February salaries | Employer | 21st of the following month |
| Deposit P Tax deducted from March salary | Employer | Before filing the annual return |
| Annual return (Form III) | Employer | 30 April |
| Own annual tax | Enrolled person | 31 July of the financial year |
| Registration or enrolment | New employer or person | Within 90 days of liability |
So P Tax deducted from October 2026 salary, the first month on the new slab, is due by 21 November 2026. From 1 October 2026 the Act requires the annual return to also show details of manpower hired or supplied by the employer, so expect this in the 2026-27 Form III; check the portal for the revised form. The State sometimes extends the return date; for 2025-26 the Commissioner extended the Form III date without late fee by an order of 29 May 2026. Add these dates to your payroll compliance calendar.
How to pay P Tax online in West Bengal
- Log in: sign in to the West Bengal profession tax portal of the Directorate of Commercial Taxes with your registration or enrolment number.
- Choose e-payment: select the period (month for employers, year for enrolled persons) and the amount, including any interest.
- Pay through GRIPS: payment is made online through GRIPS, the State's government receipt portal, by net banking or the other modes it offers.
- Keep the challan: save the GRN or challan receipt with the payroll for that month; employers use these when filing Form III.
Interest, late fee and penalties
- Interest: simple interest at 1% a month or part of a month on tax not paid by the due date, for employers and enrolled persons.
- Late return: a late fee under section 6(2) applies when Form III is filed after the due date, unless the date is extended.
- Offences (section 19): the Finance Act, 2026, with effect from 18 August 2026, replaced imprisonment with fines: up to ₹2,000 (with up to ₹100 a day for a continuing offence) under section 19(1), and up to ₹10,000 under sections 19(2) and 19(3) (West Bengal Finance Act, 2026).
How these compare with PF, ESI and TDS penalties is covered in our payroll penalties guide.
Payroll checklist for the new slab
- Update the West Bengal PT table in your payroll software for salary months from October 2026.
- Stop deducting P Tax from employees earning ₹20,000 or less a month.
- Do not add a February top-up: unlike Maharashtra and Karnataka, West Bengal's top rate is a flat ₹208.
- Recheck staff based in West Bengal but paid from another State's office: they are now clearly within the definition of employee.
- Under the old income-tax regime, P Tax paid is deductible from salary income; the new regime does not allow it.
Related reading: Professional tax in India · Payroll deductions · Payroll compliance
Get PT, PF, ESI and TDS right every month. The Indian Salary & Payroll Management e-Book explains every statutory deduction with worked examples, due dates and checklists.
Frequently asked questions
What is the professional tax rate in West Bengal?
For salary months from October 2026, West Bengal charges no professional tax on monthly salary up to 20,000 rupees, 100 rupees a month above 20,000 up to 30,000 rupees, 140 rupees above 30,000 up to 50,000 rupees, 170 rupees above 50,000 up to 1 lakh rupees, and 208 rupees above 1 lakh rupees. Up to September 2026 the old slab applied, from nil up to 10,000 rupees to 200 rupees above 40,000 rupees.
How do I calculate P Tax in West Bengal?
Take the employee's salary or wages for the month, find the band it falls in under the slab in force for that month, and deduct that amount. For example, a monthly salary of 45,000 rupees attracts 140 rupees a month from October 2026. Multiply by the months in the band for the yearly figure: 6 months at 140 rupees is 840 rupees.
What is the due date for P Tax in West Bengal?
Employers deposit the tax deducted from April to February salaries by the 21st of the following month, and the tax for March before filing the annual return. The employer's annual return in Form III is due by 30 April. Enrolled persons pay their own tax by 31 July of the financial year.
Who has to pay professional tax in West Bengal?
Every employee whose monthly salary is above the exemption limit pays through the employer, which must register and deposit the tax. Companies, banking companies, directors, professionals, traders and other persons listed in the Schedule pay their own tax under an enrolment certificate. Specified physically handicapped persons, members of the Indian defence forces and BSF personnel on active duty are exempt.
Is P Tax the same for men and women in West Bengal?
Yes. West Bengal uses one slab for all salaried employees, with no separate limit for women.
What is the penalty for not paying P Tax in West Bengal?
Late payment attracts simple interest at 1% a month or part of a month on the tax due, and a late return attracts a late fee. After the West Bengal Finance Act, 2026, offences under section 19 of the Act are punishable with fines (up to 2,000 rupees or 10,000 rupees depending on the offence) instead of imprisonment.
Position as of 15 November 2026. Based on the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and Rules, 1979, as amended by the West Bengal Finance Act, 2026, and the Schedule substituted by Notification No. 1607-F.T. dated 16 September 2026. General information, not legal or tax advice.