WBState
Professional Tax in West Bengal
Year:
- views- shares
Latest professional tax slabs effective from 1 October 2026
Tax Slabs
10 Slabs
Max Monthly Tax
Rs 208
Deduction Frequency
MONTHLY
Effective From
1 Oct 2026
Notification No. 1607-F.T. dated 16 September 2026
Effective from 1 October 2026
Professional Tax Slabs - West Bengal
Rates changed during 2026. The current schedule, effective 1 October 2026, is listed first; the schedule that applied earlier in the year follows it.
| Salary Range (From - To) | Monthly Tax (Rs) | Gender | Effective From |
|---|---|---|---|
| Rs 0 - Rs 20,000 | 0 | All | 1 Oct 2026 |
| Rs 20,001 - Rs 30,000 | 100 | All | 1 Oct 2026 |
| Rs 30,001 - Rs 50,000 | 140 | All | 1 Oct 2026 |
| Rs 50,001 - Rs 1,00,000 | 170 | All | 1 Oct 2026 |
| Rs 1,00,001 - No limit | 208 | All | 1 Oct 2026 |
| Rs 0 - Rs 10,000 | 0 | All | 1 Apr 2025 |
| Rs 10,001 - Rs 15,000 | 110 | All | 1 Apr 2025 |
| Rs 15,001 - Rs 25,000 | 130 | All | 1 Apr 2025 |
| Rs 25,001 - Rs 40,000 | 150 | All | 1 Apr 2025 |
| Rs 40,001 - No limit | 200 | All | 1 Apr 2025 |
Calculate your exact Professional Tax deduction for West Bengal
Open PT CalculatorProfessional Tax under Code on Social Security 2020
- Professional Tax is levied by state governments under Article 276 of the Constitution. The maximum amount is capped at Rs 2,500 per year per individual.
- Under the Code on Social Security 2020, professional tax continues to be governed by respective state enactments. Employers must register and deduct PT from employee salaries.
- PT paid is fully deductible under Section 16(iii) of the Income Tax Act 1961 as a deduction from salary income.