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West Bengal — Professional Tax 2026

Navigate the complete Professional Tax (PT) rates in West Bengal for 2026. In West Bengal, Professional Tax is levied across 5 specific salary slabs. Understand your exact compliance obligations: employee salary deductions (PTRC) are remitted monthly, while the mandatory employer corporate registration (PTEC) is remitted yearly (₹2,500). Avoid penalties and maintain statutory payroll compliance.

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Employee Remittance (PTRC)

FrequencyMonthly
Payment Due21st of every month
Return Due30th April yearly

Employer Remittance (PTEC)

FrequencyYearly (₹2,500)
Payment Due31st July
Return DueNot Required

Salary slabs

Monthly Salary Slab (₹) PT Rate (₹)
Upto 10,000 Nil
10,001 to 15,000 110
15,001 to 25,000 130
25,001 to 40,000 150
Above 40,001 200