Professional Tax in West Bengal (2026): New Slabs, Registration, GRIPS Payment and Due Dates

West Bengal rewrote its professional tax schedule in 2026, and the first payroll on the new slabs is October 2026. If you run salaries in Kolkata, Howrah, Siliguri or Durgapur, practise as a professional, or own a company or shop in the state, this guide gives you the new rates, what changed and what hasn't changed yet, how to register or enrol on the Profession Tax portal, a step-by-step GRIPS payment walk-through, the deposit and return dates, penalties, and worked examples in rupees.

Quick answer

From 1 October 2026, West Bengal's professional tax on salaries is nil up to ₹20,000 a month, then ₹100 a month, ₹140 a month, ₹170 a month and ₹208 a month above ₹1 lakh. Employers pay through GRIPS from the portal at professiontax.wb.gov.in by the 21st of the following month and file Form III after the year ends.

• Exemption limit doubled from ₹10,000 to ₹20,000; the top rate rose from ₹200 to ₹208 a month

• New rates for professionals, traders and companies start only from 1 April 2027

• Enrolled persons pay their annual tax by 31 July

• Annual Form III return due 30 April (one month after the year ends); the 2025-26 return was extended to 30 June 2026

West Bengal professional tax slabs from 1 October 2026

West Bengal levies professional tax under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. The new rates come in three steps. The West Bengal Finance Act, 2026 (Notification 756-L, 7 August 2026) amended section 3 so that the state can notify a fresh schedule with monthly or annual rates. The Finance Department published a draft schedule for objections on 18 August 2026 (Notification 1407-F.T.) and, after receiving no objections, notified the final schedule on 16 September 2026 (Notification 1607-F.T.).

For salaried employees, Part A, entry 1 applies from 1 October 2026:

The bands above are laid out so you can see each employee's old and new deduction side by side. Salary means monthly salary, wages, remuneration or reward — the gross figure, not just basic pay.

Almost everyone pays less. An employee on ₹45,000 drops from ₹200 to ₹140 a month; someone on ₹18,000 drops from ₹130 to nothing. Only people earning more than ₹1 lakh a month pay more: ₹208 a month instead of ₹200, which over twelve months comes to ₹2,496 — just under the ₹2,500 a year constitutional cap. There is no extra deduction in February or March, unlike Maharashtra and Karnataka.

What changes for professionals, traders and companies — and when

The new schedule also rebuilds the rates for everyone who isn't salaried, but those parts start later. According to the final notification, entries 2 and 3 of Part A and the whole of Part C apply from the financial year beginning 1 April 2027. The draft had proposed Part C from October 2026; the final version pushed it to 2027-28. Part B — the exemptions — took effect on 1 October 2026 with the salary slabs.

From 2027-28 the structure will be:

• Individual professionals (Part A, entry 2) pay on annual gross income from the profession in West Bengal in the preceding year: nil up to ₹2,50,000; ₹1,000 a year above that up to ₹5,00,000; ₹2,000 up to ₹10,00,000; and ₹2,500 above ₹10,00,000.
• Traders and service providers (Part A, entry 3) pay on annual gross turnover or receipts: nil up to ₹10,00,000; ₹1,000 up to ₹20,00,000; ₹1,500 up to ₹40,00,000; ₹2,500 above ₹40,00,000.
• Part C — a flat ₹2,500 a year, whatever the income — covers companies and their directors (other than government nominees), banks, factories registered under the Factories Act, hospitals, nursing homes and diagnostic centres, security agencies, estate agents and brokers, jute and rice mills, shops inside malls, petrol pumps and LPG dealers, air-conditioned restaurants, hotels, homestays, beauty parlours and gyms, and a new group of digital and consulting professions: cloud engineers, data scientists, UI/UX designers, online educators, digital marketing agencies, OTT production houses and management, financial, IT and HR consultants.

Two notes in the schedule matter. Where a person falls under more than one entry, the highest rate applies. And each branch or office of a company, firm or society pays the same rate as the entity itself — a company with three branches in the state should expect three liabilities.

For 2026-27, enrolled persons keep paying under the old schedule; most of them paid their annual tax by 31 July 2026 already.

Other 2026 changes to the Act

The Finance Act, 2026 did more than make room for the new schedule:

• Wider definition of employee. An employee now includes anyone working for an employer anywhere in West Bengal, and any Central or State Government servant, whether or not the employer's headquarters or the place salary is drawn is in the state. A Bengaluru company with a sales team in Kolkata must deduct West Bengal PT for them.
• The old website address is gone from the law. Section 4A(4) used to name www.wbprofessiontax.gov.in; the amendment deleted the reference. Services now run on professiontax.wb.gov.in, which the Directorate of Commercial Taxes links from its home page.
• More detail in employer returns. Section 6(1) now asks employers to report the manpower they hire or supply, alongside salaries paid and tax deducted. If you use a manpower contractor, keep the contractor's name, registration and headcount ready.
• Offences decriminalised. Imprisonment under section 19 was replaced with fines: up to ₹2,000 (plus up to ₹100 a day if continuing) for offences under sub-section (1), and up to ₹10,000 under sub-sections (2) and (3).
• Later assessments. The time limit in section 7(4a) now runs to 30 September after two years from the end of the financial year.

Registration and enrolment: which one you need

West Bengal uses two certificates, like Maharashtra's PTRC and PTEC.

Registration vs enrolment in West Bengal

	Certificate of registration (employer)	Certificate of enrolment (own tax)
Who needs it	Every employer (other than a government office) with staff liable to PT	Companies, firms, professionals, traders and others paying PT on their own account
What you pay	Tax deducted from each employee's salary	Your own annual tax under the schedule
Apply within	90 days of becoming liable	90 days of becoming liable
How often you pay	Monthly	Once a year
Return	Annual Form III	No return in most cases

Who needs it

Certificate of registration (employer)

Every employer (other than a government office) with staff liable to PT

Certificate of enrolment (own tax)

Companies, firms, professionals, traders and others paying PT on their own account

What you pay

Certificate of registration (employer)

Tax deducted from each employee's salary

Certificate of enrolment (own tax)

Your own annual tax under the schedule

Apply within

Certificate of registration (employer)

90 days of becoming liable

Certificate of enrolment (own tax)

90 days of becoming liable

How often you pay

Certificate of registration (employer)

Monthly

Certificate of enrolment (own tax)

Once a year

Return

Certificate of registration (employer)

Annual Form III

Certificate of enrolment (own tax)

No return in most cases

The Act says the authority should grant a registration certificate within 30 days of an application that is in order. Apply on professiontax.wb.gov.in with the PAN of the business, the address of each place of work, the GSTIN or incorporation certificate, details of the proprietor, partners or directors, and the number of employees. A company with staff needs both certificates: registration to deduct from salaries, and enrolment for its own ₹2,500.

How to pay West Bengal professional tax through GRIPS

West Bengal collects the tax through GRIPS, the Finance Department's government receipts portal. The Profession Tax portal hands you over to GRIPS for the actual payment.

Paying WB professional tax online

1. 1

   Open the Profession Tax portal

   Go to professiontax.wb.gov.in and log in with your registration (employer) or enrolment number. If you only need to pay, use the e-Payment option without a full login.

   Tip: Bookmarks and older guides pointing to wbprofessiontax.gov.in no longer load — use the new address.

   Open the Profession Tax portal
2. 2

   Choose what you are paying

   Pick the certificate (registration for tax deducted from staff, enrolment for your own tax), the period (month for employers, year for enrolled persons) and the amount. Add interest separately if you are late.

3. 3

   Proceed to GRIPS

   Click Proceed to GRIPS for payment. GRIPS generates a Government Reference Number (GRN) for the challan.

4. 4

   Pay

   Pay through net banking or another mode GRIPS lists, or print the challan and pay at an authorised bank counter.

5. 5

   Save the receipt and link it

   Download the GRIPS acknowledgement with the GRN and bank reference. If you paid directly on GRIPS, use Already paid through GRIPS on the portal to link the GRN to your account.

6. 6

   File the annual return

   Employers file Form III after the year ends, listing salaries, tax deducted and paid, and now manpower hired or supplied.

Due dates in West Bengal

West Bengal professional tax calendar

Within 90 days of liability

Apply for registration (employer) or enrolment (own tax)

21st of the following month

Employer deposits the PT deducted from the previous month's salaries

30 April (one month after the year ends)

Employer files the annual Form III return for the year to 31 March

31 July

Enrolled persons — companies, professionals, traders — pay the year's tax

1 Oct 2026

New salary slabs apply from October 2026 payroll

1 April 2027

New rates for professionals, traders and Part C entities

The return date comes from section 6 of the Act and rule 12 of the 1979 Rules: the Form III return is due within one month of the end of the financial year, so by 30 April. The Commissioner can extend it, and has done so repeatedly. For the year ended 31 March 2026, an order dated 29 May 2026 moved electronic filing to 30 June 2026 and the upload of the signed, scanned copy to 15 July 2026, and said no late fee would apply within those dates. The monthly deposit date of the 21st and the 31 July date for enrolled persons are what payroll references consistently report; check the portal's notices before your first payment.

Worked examples in ₹

Example 1 — the 2026-27 transition year. A salaried employee in Kolkata earns ₹35,000 a month. April to September 2026 at the old ₹150 = ₹900; October 2026 to March 2027 at ₹140 a month = ₹840. Total for the year: ₹1,740 (it was ₹1,800).

Example 2 — a senior employee. Salary ₹1,20,000 a month. Old rate ₹200 for six months = ₹1,200; new rate ₹208 a month for six months = ₹1,248. Total: ₹2,448. From 2027-28, a full year at ₹208 a month is ₹2,496.

Example 3 — a 15-person firm in Howrah. Four employees earn ₹18,000, six earn ₹26,000, three earn ₹45,000 and two earn ₹75,000.

• September 2026 deduction (old slabs): 4 × ₹130 + 6 × ₹150 + 3 × ₹200 + 2 × ₹200 = ₹2,420
• October 2026 deduction (new slabs): 4 × nil + 6 × ₹100 a month + 3 × ₹140 a month + 2 × ₹170 a month = ₹1,360
• The October tax is due by 21 November 2026. The firm's own enrolment tax stays under the old schedule until March 2027.

Example 4 — a freelance UI/UX designer from 2027-28. Under Part C, the designer pays a flat ₹2,500 a year regardless of income. If the same person also has a salaried job in West Bengal, the highest-rate rule and the ₹2,500 cap mean the total cannot exceed ₹2,500.

Example 5 — a trader from 2027-28. A Burrabazar wholesaler with turnover of ₹32 lakh in 2026-27 would pay ₹1,500 for 2027-28 under Part A, entry 3 — unless the business is also on the Part C list (for example, a shop inside a mall), in which case ₹2,500 applies.

Our free salary slip generator lets you set the professional tax line per employee, so the October drop to the new slabs shows on each payslip.

Joiners, leavers, arrears and variable pay

West Bengal's salary slabs are monthly, so the test is the salary paid for each month. That makes most edge cases simple, but a few catch payroll teams out.

Arrears and bonuses. The slab applies to what is paid as salary or wages for the month. If an employee on ₹28,000 receives ₹15,000 of arrears in the same month, the month's salary becomes ₹43,000 and the deduction moves from ₹100 a month to ₹140 a month. Many employers spread large arrears over the months they relate to, which is easier to defend if an assessing officer asks.

Joiners and leavers. Someone who joins on 20 October and is paid for 12 days is taxed on what is actually paid that month. A part-month salary of ₹14,000 for a person whose full salary is ₹35,000 attracts nil in October and ₹140 a month from November. There is no annual top-up, so a leaver's last month is just the slab for the last salary.

Two employers. A person with two salaried jobs in the state has tax deducted by both employers. The constitutional cap of ₹2,500 a year still applies to the person, so an employee who would cross it can ask one employer to stop deducting and show the other's payslips as proof.

Directors on salary. A director who draws a salary has PT deducted like any other employee. From April 2027, directors also appear in Part C at ₹2,500; under the highest-rate rule they pay one amount, not two.

Monthly WB professional tax run

Step 1

Gross salary paid this month

Step 2

Apply Oct 2026 slab

nil up to ₹20,000

Step 3

Deduct on payslip

Step 4

Pay via GRIPS

by the 21st

Step 5

Save GRN

Step 6

Form III

after 31 March

When to register: a practical example

Suppose a Siliguri trading firm hires its first two staff in November 2026 at ₹22,000 a month. Both are above the new ₹20,000 exemption, so the firm becomes liable to deduct ₹100 a month a month from each from November payroll. It has 90 days to apply for a certificate of registration, but the tax is due monthly from the start, so the sensible course is to apply straight away and pay the November and December deductions through GRIPS as soon as the registration number is issued, with interest if any month has passed its due date. If the firm had hired the same two people in September 2026 at the same pay, they would have been liable at the old ₹130 rate for September and then ₹100 a month from October.

Exemptions

Part B of the new schedule exempts everyone already exempted by earlier government notifications under section 26 of the Act — No. 941-F.T. of 7 March 1981 and No. 368-F.T. of 28 March 2013 — and adds persons on active duty with the Border Security Force. Payroll references describe the earlier notifications as covering members of the armed forces serving in the state and specified persons with disabilities. Get the employee's service certificate or disability certificate before marking anyone exempt, and keep it on file.

Penalties and how mistakes get fixed

Late payment. Interest runs on tax paid after the due date; payroll references cite 1% a month. Pay the interest with the tax through GRIPS as a separate line.

Late return. Section 6(2) charges a late fee for a Form III return filed after the due date. Extensions such as the May 2026 order waive the fee only for returns filed within the extended dates.

Late registration or enrolment. The Act gives 90 days from the date you become liable. Apply as soon as you hire your first employee earning more than ₹20,000.

Still on the old slabs in October. If October 2026 payroll used the old table, you over-deducted from most employees and under-deducted from those above ₹1 lakh. Refund the excess in November payroll, recover the ₹8 shortfall for the top earners, and pay the correct total for October by its due date.

Deducting for staff outside the state. PT follows the place of work. An employee in Bhubaneswar pays no professional tax at all — Odisha repealed its PT law from April 2026 — and one in Chennai pays Tamil Nadu's half-yearly tax instead.

West Bengal professional tax checklist

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• Switch payroll to the new slabs from October 2026 salaries
• Hold a registration certificate for staff and an enrolment certificate for the business
• Deposit each month's deduction through GRIPS by the 21st of the following month
• Keep GRN receipts and link any direct GRIPS payments on the portal
• File Form III after 31 March, including manpower hired or supplied
• Pay enrolment tax by 31 July — on the old schedule until March 2027
• Check your Part C status before April 2027
• Update bookmarks from wbprofessiontax.gov.in to professiontax.wb.gov.in

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Income tax treatment

Employees can deduct professional tax from salary income only under the old income-tax regime. Businesses and professionals can claim the tax they pay on their own enrolment as a business expense. Our TDS calculator helps with the rest of the salary deductions.

Official links

• West Bengal Profession Tax portalRegistration, enrolment, e-Payment, returns
• GRIPS — Government Receipt Portal SystemChallan search and payment status
• Directorate of Commercial Taxes, West BengalHelpdesk and notices
• New Schedule — Notification 1407-F.T. (Kolkata Gazette, 18 Aug 2026)
• West Bengal Finance Act, 2026 (Notification 756-L)

What to do next

Re-run October 2026 payroll on the new slabs, refund any excess, and check whether your business lands in Part C from April 2027. If you employ people in several states, our professional tax due dates table puts every state's deadline in one place, and the state-wise professional tax guide compares slabs. Setting pay for new joiners in the state? Check the West Bengal minimum wages first, and if you are opening premises in Kolkata, see the West Bengal trade licence guide.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the new professional tax slab in West Bengal?

From 1 October 2026, salaried employees in West Bengal pay nil on monthly salary up to ₹20,000, ₹100 a month above ₹20,000 up to ₹30,000, ₹140 a month above ₹30,000 up to ₹50,000, ₹170 a month above ₹50,000 up to ₹1 lakh, and ₹208 a month above ₹1 lakh. The schedule was finalised by Notification 1607-F.T. dated 16 September 2026.

How do I pay WB professional tax online?

Log in to the Profession Tax portal at professiontax.wb.gov.in (the old wbprofessiontax.gov.in address no longer loads), open e-Payment, enter your registration or enrolment number, choose the period and amount, and proceed to GRIPS, the state's payment gateway. Pay by net banking or another listed mode, then save the GRN receipt.

What is the due date for professional tax payment in West Bengal?

Employers deposit the tax deducted from salaries by the 21st of the following month, as payroll references report, and file the annual Form III return within a month of the year's end (30 April (one month after the year ends)), unless extended. Enrolled persons — companies, professionals and traders — pay their annual tax by 31 July.

Was the professional tax return date extended in West Bengal for 2025-26?

Yes. An order of 29 May 2026 (Memo No. I/774943/2026) extended the Form III return for the year ended 31 March 2026 to 30 June 2026 for electronic filing and 15 July 2026 for uploading the signed scanned copy, with no late fee for returns filed within those dates.

Do companies and professionals pay the new West Bengal rates now?

Not yet. Only the salary slabs and the exemption list took effect on 1 October 2026. The new income-based rates for professionals, turnover-based rates for traders, and the flat ₹2,500 list for companies, factories, hospitals and consultants apply from 1 April 2027. Until then, enrolled persons pay under the old schedule.

What is the penalty for not paying professional tax in West Bengal?

Interest runs on late payment — payroll references cite 1% a month — and a late fee applies to late returns under section 6(2). The West Bengal Finance Act, 2026 replaced jail terms with fines: up to ₹2,000 (plus up to ₹100 a day if continuing) for offences under section 19(1), and up to ₹10,000 under section 19(2) and (3).

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Notification No. 1407-F.T. dated 18.08.2026 — proposed new Schedule (Kolkata Gazette Extraordinary) — Finance Department (Revenue), Government of West Bengal · accessed 9 October 2026
2. 2.West Bengal Finance Act, 2026 — Notification No. 756-L dated 07.08.2026 — Law Department, Government of West Bengal · accessed 9 October 2026
3. 3.Order Memo No. I/774943/2026 dated 29.05.2026 — extension of Form III return for Y.E. 31.03.2026 — Commissioner of Commercial Taxes and Profession Tax, West Bengal (copy hosted by Simpliance) · accessed 9 October 2026
4. 4.The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (extract) — Government of West Bengal · accessed 9 October 2026
5. 5.Directorate of Commercial Taxes, West Bengal — home page — Directorate of Commercial Taxes, Government of West Bengal · accessed 9 October 2026
6. 6.West Bengal Finance Department — amendment of Professional Tax Schedule (Notification 1607-F.T.) — TeamLease RegTech · accessed 9 October 2026
7. 7.Professional Tax in West Bengal 2026: slab rates and due dates — HRengage · accessed 9 October 2026
8. 8.Professional tax in West Bengal — Digit Insurance · accessed 9 October 2026