Salary calculator for Kolkata
West Bengal charges ₹2,400 a year in professional tax, and Kolkata is one of the four metros for the HRA rule, so the 50% ceiling applies.
Two things about your salary depend on where you work: the professional tax your state levies, and whether your city counts as a metro for the HRA exemption. Everything below is computed with West Bengal's rate and Kolkata's metro status for FY 2026-27.
In-hand salary in Kolkata by CTC
| CTC | Monthly in-hand | Annual tax | Professional tax |
|---|---|---|---|
| 6 LPA | ₹44,038 | ₹0 | ₹2,400 |
| 10 LPA | ₹73,530 | ₹0 | ₹2,400 |
| 15 LPA | ₹1,03,581 | ₹81,766 | ₹2,400 |
| 20 LPA | ₹1,33,558 | ₹1,64,428 | ₹2,400 |
| 30 LPA | ₹1,86,585 | ₹4,12,863 | ₹2,400 |
| 50 LPA | ₹2,93,041 | ₹9,94,906 | ₹2,400 |
New regime, standard structure, no deductions claimed. Your own structure and claims will change these figures.
HRA in Kolkata: the 50% ceiling
Kolkata is a metro for Section 10(13A), so your exemption is capped at 50% of basic salary. On a 20 LPA CTC paying ₹3,00,000 annual rent, the exempt HRA computes to ₹2,20,000 under the old regime. The new regime does not allow this exemption at all — compare both regimes before deciding.
Frequently asked questions
What is the in-hand salary for 20 LPA in Kolkata?
About ₹1,33,558 per month under the new regime for FY 2026-27 on a standard structure, after provident fund, professional tax of ₹2,400, and income tax.
How much professional tax is deducted in Kolkata?
West Bengal levies ₹2,400 a year, deducted monthly by your employer and capped at ₹2,500 by Article 276 of the Constitution.
Is Kolkata a metro for HRA exemption?
Yes. Kolkata is one of the four cities treated as metros under Section 10(13A), so your HRA exemption ceiling is 50% of basic salary instead of 40%.
How much HRA is exempt in Kolkata on a 20 LPA salary?
Paying ₹3,00,000 a year in rent on a ₹20,00,000 CTC standard structure, the exempt HRA works out to ₹2,20,000 under the old regime — the least of actual HRA, rent minus 10% of basic, and 50% of basic.
Related tools & guides
Computed for FY 2026-27 from official government provisions; verify against the latest publications (incometax.gov.in).