West Bengal notifies new Professional Tax slabs, from 1 October 2026

What changed

West Bengal has replaced the entire Professional Tax schedule under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. The new schedule is in Notification No. 1607-F.T. dated 16 September 2026.

New monthly rates for salaried employees:

• Up to ₹20,000: Nil
• ₹20,001 to ₹30,000: ₹100
• ₹30,001 to ₹50,000: ₹140
• ₹50,001 to ₹1,00,000: ₹170
• Above ₹1,00,000: ₹208

Timing:

• The salaried slabs and the exemptions start on 1 October 2026.

Who it applies to

• Employers in West Bengal who deduct Professional Tax from salaries.
• Self-employed individuals such as professionals and freelancers.
• Traders and service providers, including firms and companies. Each branch pays the same rate as its parent entity.
• A flat ₹2,500 a year, whatever the income or turnover, for listed categories.

What to do

• Employers: update payroll so that deductions from October 2026 salaries follow the new slabs.
• Businesses in the flat-rate list: ₹2,500 a year from FY 2027-28.

Example

• An employee earning ₹45,000 a month has ₹140 deducted each month from October 2026.
• An employee earning ₹1,20,000 a month has ₹208 deducted each month, which comes to ₹2,496 a year.