West Bengal professional tax slab rates (effective 1 October 2026)
West Bengal levies professional tax under the West Bengal State Tax on Professions,
Trades, Callings and Employments Act, 1979, as amended by Notification No. 756-L of 7
August 2026. This was the first full revision of the schedule in over a decade.
| Monthly salary (₹) | Professional tax (₹) |
|---|---|
| Up to 20,000 | Nil |
| 20,001 – 30,000 | ₹100/month |
| 30,001 – 50,000 | ₹140/month |
| 50,001 – 1,00,000 | ₹170/month |
| Above 1,00,000 | ₹208/month |
Annual maximum: ₹2,496. Rates are for reference only; verify the latest state notification
before publishing.
Who needs to pay professional tax in West Bengal?
Professional tax applies to anyone earning a salary or wage in West Bengal through employment, trade, calling or profession, once income crosses the exemption threshold. Employers deduct the tax and remit it to the state. Self-employed professionals and traders will register and pay directly once the new income- and turnover-based slabs take effect on 1 April 2027
Employer responsibility
Employers handle registration, deduction and remittance through the GRIPS
gateway.
- Register for a Certificate of Registration (as deductor) on wbprofessiontax.gov.in
- Deduct professional tax from eligible employees using the current slab
- Pay the deducted amount via GRIPS by the due date
- File returns through the West Bengal Profession Tax portal
- Maintain records for audit
Due date and filing
Professional tax deducted from employees must be paid by the 21st of the following month, through the GRIPS payment gateway linked from the West Bengal Profession Tax portal.
Registration process in West Bengal
Employers register for a Certificate of Enrolment (for themselves) and a Certificate of Registration (as a deductor for employees) on wbprofessiontax.gov.in. Once registered, use the certificate details for all subsequent deductions, payments and filings via GRIPS.
Old vs. new slab comparison (transition note)
The old salaried slabs still govern salary for September 2026 and earlier; arrears and
corrections for those months use the old table, not the new one.
| Monthly salary (₹) | Old tax (through Sept 2026) | New tax (from Oct 2026) |
|---|---|---|
| Up to 10,000 | Nil | Nil (threshold now 20,000) |
| 10,001 – 15,000 | ₹110/month | Nil |
| 15,001 – 20,000 | ₹110/month | Nil |
| 20,001 – 25,000 | ₹130/month | ₹100/month |
| 25,001 – 40,000 | ₹150/month | ₹100–140/month |
| Above 40,000 | ₹200/month | ₹140–208/month |
This comparison is derived from the two slab tables as stated on the source page; verify
exact old-table breakpoints against the pre-2026 notification before publishing, as the
source text summarized the thresholds narratively rather than as a full table.
Common payroll mistakes to avoid
- Applying the old slab table to October 2026 salary onward instead of the new one
- Applying the new table retroactively to September 2026 or earlier arrears
- Assuming self-employed professionals and traders are covered by the new slabs already — their rates don't start until 1 April 2027
- Missing the 21st-of-the-month GRIPS payment deadline
- Treating West Bengal's ₹2,496 annual cap as ₹2,500 when reconciling totals
Let HONO apply West Bengal professional tax in every payroll run
HONO applies state specific payroll rules, including the new West Bengal schedule effective October 2026, based on employee location and payroll configuration.