The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 regulates the levy of professional tax in the state. For the current financial year 2026-27, the slabs remain consistent with previous years, targeting all individuals earning above ₹10,000 monthly.
Official West Bengal PT Slabs
| Salary Range (₹) | Tax Payable | Assessment Cycle |
|---|---|---|
|
0 to 10,000
(Monthly Basis) |
Nil (Exempt) | Monthly salary up to ₹10,000 is exempt. |
|
10,001 to 15,000
(Monthly Basis) |
₹110 / month | Standard Slab |
|
15,001 to 25,000
(Monthly Basis) |
₹130 / month | Standard Slab |
|
25,001 to 40,000
(Monthly Basis) |
₹150 / month | Standard Slab |
|
Above 40,001
(Monthly Basis) |
₹200 / month | Standard Slab |
Compliance Deadline
Within 21 days of the end of the month for which the tax is due.
Penal Provisions
Interest at 1% per month for delay + Penalty up to 50% of the tax amount as per WB Act.
Registration & Enrollment:
Form I (Enrollment) or Form II (Registration) via the WB PT portal.
Visit Official West Bengal Portal