Professional Tax (WB) Due Date — Filing Calendar 2026-27
Due Date
21st of every month
What is Professional Tax (WB)?
Professional Tax in West Bengal is levied under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. Employers must deduct PT from employees and deposit by the 21st of every month.
Who files it?
All employers in West Bengal who employ persons liable to PT must deduct and deposit professional tax monthly by the 21st of the month following salary payment.
Frequently Asked Questions — Professional Tax (WB)
What are the Professional Tax slabs in West Bengal?
Monthly salary ₹10,001–₹15,000: ₹110/month. ₹15,001–₹25,000: ₹130/month. ₹25,001–₹40,000: ₹150/month. Above ₹40,000: ₹200/month. Annual maximum ₹2,400.
When is PT due in West Bengal?
PT must be deposited by the 21st of every month.
Is PT registration in West Bengal done online?
Yes. West Bengal Commercial Taxes Directorate provides online PT registration and payment through their portal.
Must employers file PT returns in West Bengal?
Yes. Annual PT returns must be filed showing employee-wise PT deductions for the full year. Monthly deposits are supported by challans, and the annual return reconciles the total.
Related Deadlines
Professional Tax (MH)
Professional Tax Maharashtra due date is 28th of every month. PT slab rates for MH, registration, and monthly payment calendar for FY 2026-27.
Professional Tax (KA)
Professional Tax Karnataka due date is 20th of every month. PT slab rates, registration, and monthly payment calendar for Karnataka for FY 2026-27.
Professional Tax (GJ)
Professional Tax Gujarat annual return due date is 31st March. PT registration, annual rates, and Gujarat PT compliance calendar for FY 2026-27.
Professional Tax (TN)
Professional Tax Tamil Nadu due dates: 30th April and 30th October (half-yearly). PT rates, registration, and Tamil Nadu PT calendar for FY 2026-27.