West Bengal — Professional Tax 2026
West Bengal levies Professional Tax across 5 salary slabs. Employee deductions (PTRC) are remitted monthly, and employer registration (PTEC) is remitted yearly (₹2,500).
Official Portal ↗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 |