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WB PT Guide 2025-26 Verified

Professional Tax in West Bengal 2025-26

West Bengal professional tax slabs, the five salary brackets, due dates, and employer compliance steps through the GRIPS portal for HR and payroll teams.

Source: West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. Verify the current slab on the GRIPS portal before payroll lock.

West Bengal PT at a Glance

Rs.200

Top rate

per month

Rs.110

Lowest slab

per month

Rs.2,400

Annual max

per year

Rs.10,000

Exempt up to

per month

Quick Read

West Bengal levies professional tax under the 1979 Act on a five-bracket scale, from Rs.110 to Rs.200 per month. Salaries up to Rs.10,000 are exempt, and the top rate of Rs.200 applies above Rs.40,000. Employers deduct PT each pay run and remit through the GRIPS portal.

West Bengal PT is a five-slab monthly deduction

Employees in Kolkata, Howrah, Durgapur, and across West Bengal pay between Rs.110 and Rs.200 per month by salary band. The top rate of Rs.200 applies above Rs.40,000, giving an annual maximum of Rs.2,400, within the Rs.2,500 constitutional cap.

Slab Rates

West Bengal Professional Tax Slabs 2025-26

PT is based on gross monthly salary. Slabs apply equally to men and women in West Bengal.

Monthly Salary Professional Tax
Up to Rs.10,000 Nil
Rs.10,001 to Rs.15,000 Rs.110 / month
Rs.15,001 to Rs.25,000 Rs.130 / month
Rs.25,001 to Rs.40,000 Rs.150 / month
Above Rs.40,000 Rs.200 / month

PT is based on gross monthly salary. Confirm the current slab on the WB Directorate of Commercial Taxes portal before payroll lock.

Compliance Checklist

West Bengal PT Compliance, Step by Step

1

Obtain enrolment and registration

Register on the WB Commercial Taxes portal. Obtain the Certificate of Enrolment for the employer's own liability and the Certificate of Registration to deduct PT from employees.

2

Deduct PT each pay run

Apply the correct bracket to each employee's gross monthly salary, from nil up to Rs.10,000 to Rs.200 above Rs.40,000.

3

Remit through GRIPS

Remit the PT deducted online through the GRIPS portal. Late payment or delayed enrolment beyond 90 days attracts a penalty of 1% per month.

4

File PT returns

File the periodic PT return reconciling PT deducted with remittances. Keep month-wise records of salary, PT deducted, and challans.

5

Maintain records

Keep registers of employees, gross salary, PT deducted, and payment challans for inspection by the WB Directorate of Commercial Taxes.

factoHR India

Auto-apply West Bengal professional tax

factoHR India applies the West Bengal five-bracket slab automatically, deducts PT each pay run, and generates GRIPS remittance and return reports each period.

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Professional Tax in Other States

BR Bihar JH Jharkhand OD Odisha AS Assam TR Tripura SK Sikkim

See all state professional tax rates

FAQ

West Bengal Professional Tax FAQ

What is the professional tax rate in West Bengal for 2025-26?
West Bengal charges PT on a rising scale: nil up to Rs.10,000, Rs.110 for Rs.10,001 to Rs.15,000, Rs.130 for Rs.15,001 to Rs.25,000, Rs.150 for Rs.25,001 to Rs.40,000, and Rs.200 per month above Rs.40,000.
What is the maximum professional tax in West Bengal?
The top slab is Rs.200 per month, which works out to Rs.2,400 per year. No state can charge more than Rs.2,500 per year under Article 276 of the Constitution.
How is professional tax paid in West Bengal?
Employers deduct PT monthly and remit it online through the GRIPS portal of the West Bengal Directorate of Commercial Taxes. A penalty of 1% per month applies for late payment or delayed enrolment.
What is the due date for West Bengal professional tax?
Employers deduct and remit PT monthly. Self-employed professionals enrolled under PT pay annually, with the enrolment payment due by 31 July each financial year.
Is West Bengal professional tax deductible from income tax?
Yes. Professional tax paid is allowed as a deduction under Section 16(iii) of the Income Tax Act 1961. The amount is deducted from gross salary before computing taxable income and appears in Form 16 Part B.
How does factoHR India handle West Bengal professional tax?
factoHR India applies the West Bengal slab automatically across all five brackets, deducts PT each pay run, and generates GRIPS remittance and return reports for every work location.

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factoHR India keeps professional tax, payroll, and statutory compliance in sync across every state you operate in.

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If you employ staff in West Bengal, the same workforce is also covered by minimum wage rates in West Bengal, working-hour and overtime rules in West Bengal, Labour Welfare Fund rates in West Bengal, and the public holiday calendar for West Bengal. Keep every West Bengal statutory obligation aligned across your payroll.