West Bengal Professional Tax Calculator (FY 2026-27)
Exact PT deduction under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 – four slabs from Rs 110 to Rs 200 a month. Verified by a practising CA.
West Bengal deducts PT monthly across four slabs, with no February adjustment – so the maximum a salaried employee pays is Rs 2,400 a year (Rs 200 x 12), within the Rs 2,500 constitutional cap.
| 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 |
Employers in West Bengal obtain a Registration Certificate, deduct PT from employees as per the slab and deposit it with returns. Self-employed professionals and businesses – companies, firms, directors, partners, CAs, doctors, lawyers, consultants and traders – obtain an Enrolment Certificate and pay a fixed Rs 2,500 per year by 31 July. Payments and returns are filed online on the West Bengal Profession Tax portal (wbprofessiontax.gov.in).
PT deducted from employees in a month must be deposited within 21 days of the end of that month, with returns as prescribed. Enrolled persons pay their annual Rs 2,500 by 31 July. Late payment attracts interest at 1% per month, and a penalty of up to 50% of the amount due can be levied.
Under the old income-tax regime, the PT deducted in the year is fully allowed as a deduction from salary under Section 16(iii); the new regime does not allow it.