Professional tax in West Bengal
Employers pay by the 21st of each month and file once a year by 30 April. Your own PT is due by 31 July. New salary slabs started on 1 October 2026.
Levied by the state, through the Directorate of Commercial Taxes.
When it is due
31 July every year
For the financial year it falls in. Businesses and professionals: Professional tax on the business or profession.
The 21st of every month except April
For the month before. Employers: Professional tax from salaries (monthly payment).
30 April every year
For the last financial year. Employers: Professional tax, annual return (Form III).
Salary slabs
New salary slabs apply from 1 October 2026. We could read only the draft notification, not the final one, so we do not state the amounts here: check them on the West Bengal PT portal.
Who pays and registers
- Employers register within 30 days of becoming liable.
- Anyone else liable pays and applies for enrolment within 90 days.
- Not applying, wilfully: ₹500 for each year of delay for an employer, ₹100 for others.
Employers: deducting from salaries
- Pay by the 21st of the following month for April to February.
- Pay March's and file the annual return (Form III) by 30 April.
- Payment is only through GRIPS, the state's online payment system.
Businesses and professionals: your own professional tax
- Due by 31 July each year.
- The rates for businesses and professionals change from 1 April 2027 (by income or turnover).
Paying late
- Interest: 1% of the tax due for each month or part of one.
- Penalty for not paying: up to 50% of the tax due.
Questions people ask
- Who collects professional tax in West Bengal?
- It is levied by the state, through the Directorate of Commercial Taxes.
- When is professional tax due in West Bengal?
- Businesses and professionals: Professional tax on the business or profession: 31 July every year, for the financial year it falls in. Employers: Professional tax from salaries (monthly payment): the 21st of every month except April, for the month before. Employers: Professional tax, annual return (Form III): 30 April every year, for the last financial year.
- What is the penalty for paying professional tax late in West Bengal?
- Interest: 1% of the tax due for each month or part of one. Penalty for not paying: up to 50% of the tax due.
From West Bengal's own Act, rules and notifications, checked on 10 November 2026. Pay and register on the official portal. Sources:
Every date that applies to you, on your phone
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