Professional Tax in West Bengal 2026: Slabs & Rates

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. Here are the current slabs, the yearly maximum and what employers need to know.

West Bengal professional tax slabs

Tax is worked out on monthly salary or wages, and deducted every month.

West Bengal professional tax
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

Maximum per year: ₹2,400. The Constitution caps professional tax at ₹2,500 a year for any one person.

What employers need to know

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.
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.

Each work location carries the state whose professional tax applies (demo company, fictional data).

Professional tax appears as a statutory deduction on the payslip. Example shown: a Maharashtra employee (demo company).

HivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses. See pricing or book a free demo.

Sources

West Bengal State Rates of Tax on Professions — Government of West Bengal (Silpasathi)

Checked against these sources on 26 September 2026. State governments revise these rates from time to time; confirm on the official site before filing.