Professional Tax in West Bengal (2026): Rates, Due Date and How to Pay

Rate for a business

₹2,500 a year (flat rate for this trade from 1 Oct 2026)

Pay by

Pay every year by 31 July

Enrol

Enrol within 90 days of starting

Official rate To confirm Source

What it is and who pays

Professional tax is a state tax. A business or its owner pays a yearly amount, and an employer also deducts it from staff salaries and pays it to the state. In West Bengal it is collected by the Directorate of Commercial Taxes, West Bengal.

Deduction from staff salaries

From 1 Oct 2026, deduct from monthly salary: nil up to ₹20,000, ₹100 up to ₹30,000, ₹140 up to ₹50,000, ₹170 up to ₹1,00,000, ₹208 above ₹1,00,000 (Notification 1407-F.T., 18 Aug 2026).

Yearly rate for the business

Yearly turnover	Restaurant or café or Office or service	Shop selling goods
Any turnover	₹2,500 a year (flat rate for this trade from 1 Oct 2026)	From 1 Apr 2027, by yearly turnover: nil up to ₹10 lakh, ₹1,000 up to ₹20 lakh, ₹1,500 up to ₹40 lakh, ₹2,500 above. Until then the older schedule applies; check the portal

Fees and rules change and can differ between offices. Confirm the fee on the official portal before you pay.

Documents to keep ready

PAN
Aadhaar
Business address proof
GST or Shops and Establishments certificate
Employee list with salaries

Steps to apply

Collect the documents listed here.
Enrol: Enrol within 90 days of starting.
Apply online at wbprofessiontax.gov.in.
Pay the official fee: ₹2,500 a year (flat rate for this trade from 1 Oct 2026).
Keep the certificate safe. Validity: Pay every year by 31 July.

Where to apply

Directorate of Commercial Taxes, West Bengal. Official portal: wbprofessiontax.gov.in.

Common questions

Who has to pay professional tax in West Bengal?

Businesses and employers in West Bengal, collected by the Directorate of Commercial Taxes, West Bengal. An employer also deducts it from staff salaries.

How much is professional tax in West Bengal?

For a business the rate is ₹2,500 a year (flat rate for this trade from 1 Oct 2026). We have not yet matched this to an official page, so please treat it as to confirm. Check the table above for your business and turnover.

When is professional tax due in West Bengal?

Pay every year by 31 July. Enrol within 90 days of starting.

Where do I pay professional tax in West Bengal?

On wbprofessiontax.gov.in.

Is Govt License a government website?

No. Govt License is an independent guide. We link to the official government portals where you apply and pay. Always confirm the fee on the portal before paying.