Professional Tax · West Bengal · checked 26 September 2026
Nil up to ₹10,000, then ₹110, ₹130, ₹150 and ₹200 a month above ₹40,000.
Professional tax in West Bengal is deducted by employers from monthly salaries under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
₹2,400maximum a year per employee
₹200a month in the top slab
Nilsalary up to ₹10,000
Employerdeducts it every month, on monthly salary or wages
West Bengal professional tax slabs
Tax is worked out on monthly salary or wages, and deducted every month.
| Monthly salary | 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 |
| More than ₹40,000 | ₹200 |
Change coming: A new schedule has been notified (Notification No. 756-L, 7 August 2026). As reported, it raises the nil limit to ₹20,000 a month, then ₹100 up to ₹30,000, ₹140 up to ₹50,000, ₹170 up to ₹1,00,000 and ₹208 above. Reports differ on whether it applies from 1 October 2026 or from 1 April 2027, and we could not yet read the official gazette copy. We will update this page as soon as the date is confirmed; check with the Directorate of Commercial Taxes before your October payroll.
Maximum per year: ₹2,400. The Constitution caps professional tax at ₹2,500 a year for any one person.
What employers need to know
Rule
Salaries from ₹8,501 to ₹10,000 were brought down to nil from 1 August 2016, so nothing is deducted up to ₹10,000 a month.
Effective
The current salary schedule has applied since 1 August 2016.
How HivePayroll handles West Bengal professional tax
Set a work location’s professional-tax state to West Bengal and HivePayroll applies these slabs to every employee based there, deducts the tax in each monthly payroll run, shows it on the payslip and builds the PT return from the same numbers.
Sources
Checked against these sources on 26 September 2026. State governments revise these rates from time to time; confirm on the official site before filing.
Run West Bengal professional tax inside your payrollHivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses.
Other states
Professional tax in other states, and related tools.
