Updated for FY 2026-27
WB Professional Tax Calculator & Slab
WB Professional Tax Calculator
WB Professional Tax Article & Rules
What is West Bengal Professional Tax?
Professional Tax (PTAX) is a state-level tax levied by the Government of West Bengal under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. It applies to all individuals who earn a living through a salary, profession, trade, or calling within the state.
Who is Liable to Pay?
- Salaried Employees: The employer is responsible for deducting the applicable PTAX from the monthly salary and depositing it with the state government.
- Self-Employed & Businesses: Freelancers, doctors, lawyers, shop owners, and companies must obtain a Certificate of Enrolment and pay the tax annually (capped at ₹2,500/year).
Important Exemptions
The West Bengal government provides PTAX exemptions to specific groups. You are not required to pay this tax if you are:
- A member of the Armed Forces (Army, Navy, or Air Force).
- A person with a permanent physical disability (requires a medical certificate).
- A person aged 65 years or older (not applicable to salaried employees, but applies to self-employed individuals).
Penalties for Late Payment
Employers and enrolled individuals must pay the tax on time. A delay attracts a simple interest of 1% per month or part thereof. Failure to register can result in a lump-sum penalty.
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