West Bengal Professional Tax Calculator (FY 2026-27)
Exact PT for every category under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 – salaried, company, partner, professional or trader. Verified by a practising CA.
West Bengal runs PT through two systems. Employers register and deduct PT from employees on a PTRC (Registration Certificate); every business or self-employed person pays its own PT on a PTEC (Enrolment Certificate). Unlike most states, WB does not use a single flat enrolment rate – the self-employed pay on a graded slab by income or turnover, up to the Rs 2,500 maximum. Everything is filed online on the WB Profession Tax portal (wbprofessiontax.gov.in) and paid through GRIPS.
WB deducts PT monthly on a five-band slab, the same for men and women. The most a salaried employee pays is Rs 2,400 a year (Rs 200 x 12).
| Monthly gross salary | PT per month |
|---|---|
| Up to Rs 10,000 | Nil |
| Rs 10,001 to Rs 15,000 | Rs 110 |
| Rs 15,001 to Rs 25,000 | Rs 130 |
| Rs 25,001 to Rs 40,000 | Rs 150 |
| Above Rs 40,000 | Rs 200 |
A company registered under the Companies Act and engaged in any profession, trade or calling pays Rs 2,500 a year on its own PTEC enrolment, and separately deducts employee PT under its PTRC. Each partner engaged in the firm’s profession or trade is enrolled and pays on the annual-income slab below. A director drawing remuneration is taxed under the salaried slab through the employer’s PTRC.
Individuals engaged in a profession or calling – legal practitioners, doctors, technical and professional consultants, chartered accountants, members of stock exchanges and similar – pay on a slab by annual gross income:
| Annual gross income | PT per year |
|---|---|
| Up to Rs 60,000 | Nil |
| Rs 60,001 to Rs 72,000 | 480 |
| Rs 72,001 to Rs 84,000 | 540 |
| Rs 84,001 to Rs 96,000 | 600 |
| Rs 96,001 to Rs 1,08,000 | 1,080 |
| Rs 1,08,001 to Rs 1,80,000 | 1,320 |
| Rs 1,80,001 to Rs 3,00,000 | 1,560 |
| Rs 3,00,001 to Rs 5,00,000 | 2,000 |
| Above Rs 5,00,000 | 2,500 |
Traders, dealers and other business owners pay on a slab by annual gross turnover:
| Annual gross turnover | PT per year |
|---|---|
| Up to Rs 5,00,000 | Nil |
| Rs 5,00,001 to Rs 7,50,000 | 300 |
| Rs 7,50,001 to Rs 25,00,000 | 600 |
| Rs 25,00,001 to Rs 50,00,000 | 1,200 |
| Above Rs 50,00,000 | 2,500 |
Apply within 90 days of becoming liable on the WB Profession Tax portal (wbprofessiontax.gov.in); a 12-digit Enrolment (PTEC) or Registration (PTRC) number is issued. Payments are made through the GRIPS government receipt portal using the enrolment, registration, application or Government ID number. Physical forms have been done away with – the whole process is online.
| Compliance event | Due date |
|---|---|
| Enrolled persons (PTEC) annual payment | 31 July |
| New enrolment | Within 90 days of becoming liable |
| Registered employers (PTRC) payment + return | Monthly |
Late enrolment or payment attracts a penalty of 1% per month on the unpaid amount (and applies where enrolment or payment is delayed beyond 90 days of eligibility). Fully exempt from WB PT: members of the armed forces (Army, Air Force or Navy) and auxiliary forces serving in the State; persons with a disability; and homeopathy and unani doctors practising in non-municipal areas. Salaried employees earning up to Rs 10,000 a month also pay nil.
If you opt for the old income-tax regime, the PT deducted from salary in the year is fully deductible under Section 16(iii). The new regime does not allow this deduction.
Also required for your business: almost every establishment must register under its state West Bengal Shop & Establishment Registration — check whether it is mandatory, plus the fee, validity, renewal and documents for your state.