West Bengal · tax year 2026-27 · in force 1 Oct 2026

Professional tax in West Bengal (2026-27): the slabs from 1 October 2026

From 1 Oct 2026 salary up to ₹20,000 a month pays nil, and the top slab, above ₹1,00,000, pays ₹208. The year 2026-27 runs April to September on the old schedule and October to March on the new: at ₹40,000 a month that is ₹1,740.

Professional tax · West Bengal

₹140 in November

A month: ₹140

For the year: ₹1,740

because ₹40,000 is in the “₹30,001–₹50,000” slab: ₹140 a month, no special month; the schedule changed on 1 Oct 2026, so the year adds both.

West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, s.3 as amended by West Bengal Act XIII of 2026 (rates set by notification); Finance Department notification of rates for salary and wage earners, effective 1 Oct 2026 · in force 1 Oct 2026

Another state? Use the professional tax calculator for all of them.

No. 01

Slabs

What is the professional tax slab in West Bengal?

West Bengal professional tax, before and after 1 Oct 2026
Monthly salary	Up to 30 Sep 2026	From 1 Oct 2026
up to ₹10,000	nil	nil
₹10,001–15,000	₹110	nil
₹15,001–20,000	₹130	nil
₹20,001–25,000	₹130	₹100
₹25,001–30,000	₹150	₹100
₹30,001–40,000	₹150	₹140
₹40,001–50,000	₹200	₹140
₹50,001–1,00,000	₹200	₹170
above ₹1,00,000	₹200	₹208

up to ₹10,000
Up to 30 Sep 2026
nil
From 1 Oct 2026
nil
₹10,001–15,000
Up to 30 Sep 2026
₹110
From 1 Oct 2026
nil
₹15,001–20,000
Up to 30 Sep 2026
₹130
From 1 Oct 2026
nil
₹20,001–25,000
Up to 30 Sep 2026
₹130
From 1 Oct 2026
₹100
₹25,001–30,000
Up to 30 Sep 2026
₹150
From 1 Oct 2026
₹100
₹30,001–40,000
Up to 30 Sep 2026
₹150
From 1 Oct 2026
₹140
₹40,001–50,000
Up to 30 Sep 2026
₹200
From 1 Oct 2026
₹140
₹50,001–1,00,000
Up to 30 Sep 2026
₹200
From 1 Oct 2026
₹170
above ₹1,00,000
Up to 30 Sep 2026
₹200
From 1 Oct 2026
₹208

No month differs from the slab in West Bengal: there is no February amount.

West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, as amended by West Bengal Act XIII of 2026 · in force 1 Oct 2026

No. 02

Who pays

Who deducts PT in West Bengal, and who registers?

The employer deducts it from salary before paying it, holds a registration to do so and pays the state; a business, a professional or a trader can also owe PT in its own right (enrolment).

All states, A to Z: professional tax slabs by state. Other state pages: professional tax in Karnataka · professional tax in Maharashtra · professional tax in Telangana · professional tax in Tamil Nadu · professional tax in Gujarat.

No. 03

Questions

Questions about professional tax in West Bengal

What are the new professional tax slabs in West Bengal?

From 1 Oct 2026: nil up to ₹20,000, then ₹100, ₹140, ₹170, ₹208 a month, up to ₹208 above ₹1,00,000.

What happens to PT for April to September 2026 in West Bengal?

Those months stay on the old schedule (nil up to ₹10,000, then ₹110, ₹130, ₹150, ₹200); the new slabs apply from the October salary.

How much PT is deducted in West Bengal for 2026-27 at ₹40,000 a month?

₹1,740: six months at ₹150 and six at ₹140.

Is there a February amount in West Bengal?

No. The top slab is ₹208 every month, ₹2,496 a year, within the ₹2,500 cap.

Who pays professional tax in West Bengal?