Professional Tax FY 2025–26: Updated Slabs for West Bengal, Deduction Deadlines & Filing Calendar

WB Professional Tax Slab Table FY 2025–26

Professional Tax (P-Tax) is a state levy under Article 276 of the Indian Constitution. West Bengal levies it under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. The slabs for FY 2025–26 remain as follows:

Employer Obligations

• Deduct from salary: Deduct the applicable P-Tax from each employee's monthly salary based on their gross monthly income slab.
• Deposit by 21st of following month: Deposit deducted P-Tax with the WB Commercial Tax / Finance Department by the 21st of the month following the deduction month.
• Annual Return by 31st July: File the annual return showing total employees, slabs, and P-Tax deducted and deposited during the year.
• Maintain records: Keep salary registers and P-Tax deduction registers for at least 5 years.

Month-by-Month Compliance Calendar FY 2025–26

Who Is Exempt from Professional Tax?

• Central Government employees (P-Tax is a state levy)
• Armed Forces personnel (Army, Navy, Air Force)
• Persons with disabilities exceeding 40% (on production of valid disability certificate)
• Ex-servicemen
• Women earning exclusively from agriculture

How to Get Employer Registration

1. Submit Form V (Application for Registration) to the Assessing Authority under the WB P-Tax Act
2. Documents: PAN, address proof of establishment, list of employees with salary details
3. On approval, receive the Certificate of Registration (Form IV) — mandatory to display at the workplace
4. Begin deducting and depositing P-Tax from the month of registration

Penalty for Non-Compliance

Penalties under the WB P-Tax Act are significant:

• Interest: 2% per month on unpaid P-Tax from the due date
• Penalty: Up to 50% of the unpaid tax amount in addition to interest
• Prosecution: Persistent non-filers can be prosecuted