Professional Tax · West Bengal
West Bengal Professional Tax
Professional Tax in West Bengal: the Act, slab rates, who is exempt, registration and the dates to pay and file.
At a glance
- Slabs
- 5
- Top slab
- ₹208
- Payment and return dates
- 2
- Registration
- Online
The law
- Act
- West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979
- Rules
- West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979
- Who pays
- Employers deduct it from the salaries of staff working in the state; professionals, traders and businesses pay their own tax.
- Up to ₹20,000 a month
- Tax
- Nil
- ₹20,001 to ₹30,000 a month
- Tax
- ₹100 a month
- ₹30,001 to ₹50,000 a month
- Tax
- ₹140 a month
- ₹50,001 to ₹1,00,000 a month
- Tax
- ₹170 a month
- ₹1,00,001 a month and above
- Tax
- ₹208 a month
| Salary or income | Tax | Remarks |
|---|---|---|
| Up to ₹20,000 a month | Nil | — |
| ₹20,001 to ₹30,000 a month | ₹100 a month | — |
| ₹30,001 to ₹50,000 a month | ₹140 a month | — |
| ₹50,001 to ₹1,00,000 a month | ₹170 a month | — |
| ₹1,00,001 a month and above | ₹208 a month | — |
- Monthly payment for each of the first eleven months, online through GRIPS
- Due
- Within 21 days of the end of the month
- Annual return, with the balance paid before filing
- Due
- 30 April
- Form
- Form III
| What | Due | Form |
|---|---|---|
| Monthly payment for each of the first eleven months, online through GRIPS | Within 21 days of the end of the month | — |
| Annual return, with the balance paid before filing | 30 April | Form III |
Registration
- How
- Online, within 90 days of becoming liable. A company, firm or other business also takes a certificate of enrolment for its own tax, paid by 31 July each year.
- Documents
- Memorandum of Association and certificate of incorporation
- Articles of Association
- PAN card
- Lease agreement
- Shops and Establishments certificate or trade licence
- Employer's address proof and ID proof
- Email address and phone number
- Bank details with a cancelled cheque
- List of employees with gross salary
- Website
- wbprofessiontax.gov.in
Official sources
This schedule applies to salaries from 1 October 2026, under notification 1607-F.T. of 16 September 2026. The part of the schedule for a company's own tax applies from 1 April 2027.
Last checked 23 October 2026. Rates and rules change: ask us to confirm before you rely on them.
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