From October 2026 payroll, West Bengal professional tax is nil on monthly pay up to ₹20,000, and ₹100 to ₹208 a month above it. Everyone earning up to ₹1 lakh a month pays the same or less than before; above ₹1 lakh it rises by ₹8.
West Bengal professional tax, often called P Tax, is deducted by employers from monthly salaries. This guide sets out the new West Bengal professional tax slabs next to the old ones, what else changed on 1 October 2026, what professionals and traders pay from April 2027, and what employers must deposit and file. The calculator gives the tax on any monthly salary and your total for 2026-27, a year that is split between the two schedules.
What the law says now: the West Bengal Finance Act, 2026 (Notification 756-L, 7 August 2026) amended the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. Notification 1607-F.T. dated 16 September 2026 (Kolkata Gazette, Extraordinary, SAR-588) made the new Schedule final after the draft 1407-F.T. of 18 August 2026 drew no objections. The salary slabs (Part A, Sl. No. 1) and the exemptions (Part B) apply from 1 October 2026; the entries for professionals, traders and Part C apply from 1 April 2027.
Notification 1406-F.T. of 18 August 2026 brings the Act’s other changes into force on 1 October 2026. Every rate on this page is taken from these Gazette texts as they stood on 27 September 2026.
West Bengal professional tax slabs: 1 October 2026 onwards
The Schedule charges employees on their monthly salary or wages. The table puts the new West Bengal professional tax next to the rate that applied up to 30 September 2026, band by band.
| Monthly salary | Up to 30 September 2026 | From 1 October 2026 | Change a month |
|---|---|---|---|
| Up to ₹10,000 | Nil | Nil | None |
| ₹10,001 to ₹15,000 | ₹110 | Nil | ₹110 less |
| ₹15,001 to ₹20,000 | ₹130 | Nil | ₹130 less |
| ₹20,001 to ₹25,000 | ₹130 | ₹100 | ₹30 less |
| ₹25,001 to ₹30,000 | ₹150 | ₹100 | ₹50 less |
| ₹30,001 to ₹40,000 | ₹150 | ₹140 | ₹10 less |
| ₹40,001 to ₹50,000 | ₹200 | ₹140 | ₹60 less |
| ₹50,001 to ₹1,00,000 | ₹200 | ₹170 | ₹30 less |
| Above ₹1,00,000 | ₹200 | ₹208 | ₹8 more |
The top rate of West Bengal professional tax, ₹208 a month, comes to ₹2,496 a year, just inside the ₹2,500 a year that Article 276(2) of the Constitution allows a state to charge any one person.
West Bengal professional tax for 2026-27: worked examples
Payroll from April to September 2026 stays on the old slabs, and October 2026 to March 2027 moves to the new ones, so most employees pay less West Bengal professional tax this year than last.
| Monthly salary | April to September 2026 | October 2026 to March 2027 | Total for 2026-27 |
|---|---|---|---|
| ₹18,000 | ₹130 a month | Nil | ₹780 |
| ₹25,000 | ₹130 a month | ₹100 a month | ₹1,380 |
| ₹45,000 | ₹200 a month | ₹140 a month | ₹2,040 |
| ₹60,000 | ₹200 a month | ₹170 a month | ₹2,220 |
| ₹1,50,000 | ₹200 a month | ₹208 a month | ₹2,448 |
What else changed in West Bengal professional tax on 1 October 2026
- Where you work decides. A person employed in any part of West Bengal, and a government servant paid from Central or State revenues, is covered whether or not the employer’s headquarters, or the office that draws or pays the salary, is in the state (section 2(b) as amended).
- A default rate of ₹2,500 a year. Section 3(2) now charges ₹2,500 a year, and section 3(2A) lets the Schedule set different rates for the classes it lists. The Schedule’s slabs are what employees actually pay.
- More in the employer’s return. The return under section 6(1) must now also give the details of manpower the employer hires or supplies.
- Offences carry fines, not jail. Section 19 now provides fines of up to ₹2,000 with ₹100 a day for a continuing offence, or up to ₹10,000, in place of imprisonment. This part has applied since the Act was published on 7 August 2026.
Who is exempt from West Bengal professional tax (Part B)
Part B of the new Schedule, in force from 1 October 2026, charges nil on:
- Physically handicapped persons who are not liable to pay income tax, on furnishing a medical certificate from the SDMO or DMO in the districts, or from a doctor of a government hospital in Kolkata (as specified in Notification 941-F.T. of 7 March 1981).
- Members of the Indian defence forces covered by the Army Act, the Navy Act and the Air Force Act (as specified in Notification 368-F.T. of 28 March 2013).
- Persons on active duty of the Border Security Force, as defined in section 2(1)(a) of the Border Security Force Act, 1968.
Professionals, traders and the ₹2,500 list from 1 April 2027
For everyone other than employees, the new West Bengal professional tax rates start with the financial year beginning 1 April 2027 (Notification 1607-F.T., N.B. 2).
| Who | Measured on the preceding year’s | Tax a year |
|---|---|---|
| Individuals in a profession or calling (Part A, Sl. No. 2) | Annual gross income | Nil up to ₹2,50,000; ₹1,000 up to ₹5,00,000; ₹2,000 up to ₹10,00,000; ₹2,500 above |
| Persons in a profession, calling or trade supplying goods or services (Part A, Sl. No. 3) | Annual gross turnover or receipts | Nil up to ₹10,00,000; ₹1,000 up to ₹20,00,000; ₹1,500 up to ₹40,00,000; ₹2,500 above |
| The 25 classes in Part C | Any income or turnover | ₹2,500 flat |
Part C includes estate agents and brokers, clearing and customs agents, shops in malls, fuel stations, air-conditioned restaurants, hotels, salons and gyms, banks, all companies, their non-government directors, security firms, hospitals and diagnostic centres, independent digital professionals such as cloud, data and UI/UX specialists, digital marketing agencies, production houses, and management, financial, IT, marketing and HR consultants. A person covered by more than one entry pays the highest rate (Explanatory Note 1).
West Bengal professional tax for employers: due dates and penalties
- Registration: an employer applies for a certificate of registration within 90 days of becoming liable (section 5(4)(a)).
- Monthly deposit: the tax deducted for each month from April to February is paid within 21 days after the month ends; the March balance is paid before filing the return (rule 12(3)). October 2026 payroll, the first on the new slabs, is due by 21 November 2026.
- How to pay: online through the GRIPS portal of the Finance Department (rule 12(6)).
- Annual return: Form III, within one month after the financial year ends, so by 30 April (rule 12(1)).
- Interest: 1% of the tax due for each month or part of a month it stays unpaid (section 9(2)).
- Late fee: ₹200 for the first month or part of a month the return is late, and ₹100 for each month after that (rule 12(3)(c)).
- Penalty: up to 50% of the tax due, if it is not paid within the time in a demand notice (section 10).
For professional tax in the other states, use our professional tax calculator. For the full salary, with PF, ESIC, labour welfare fund and professional tax by location, use the salary structure calculator.
Please note: we update this page from time to time, but state tax rules change and there can be a gap between a change and our update. Check the current West Bengal professional tax position on the state’s Profession Tax portal before you deduct, pay or file. This guide and calculator help with estimates; they are not legal or tax advice, and ReconScribe is not responsible for decisions made on them.
Frequently asked questions
What is the professional tax slab in West Bengal for 2026-27?
Two schedules apply in 2026-27. Up to September 2026 payroll: nil up to ₹10,000 a month, ₹110 up to ₹15,000, ₹130 up to ₹25,000, ₹150 up to ₹40,000 and ₹200 above. From October 2026 payroll: nil up to ₹20,000, ₹100 up to ₹30,000, ₹140 up to ₹50,000, ₹170 up to ₹1,00,000 and ₹208 above.
When do the new West Bengal professional tax slabs start?
On 1 October 2026, under Notification 1607-F.T. dated 16 September 2026. Salaries for October 2026 are the first to use them; September 2026 payroll stays on the old slabs.
Is West Bengal professional tax still ₹200 a month?
Only up to September 2026, for monthly pay above ₹40,000. From October 2026 the rate is ₹140 up to ₹50,000, ₹170 up to ₹1,00,000 and ₹208 above.
What is the maximum professional tax in West Bengal?
₹2,500 a year, the limit in Article 276(2) of the Constitution for any professional tax, West Bengal professional tax included. The top salaried rate of ₹208 a month comes to ₹2,496 a year, and professionals, traders and the Part C classes pay up to ₹2,500 a year from April 2027.
When must employers deposit West Bengal professional tax?
West Bengal professional tax deducted for April to February is due within 21 days after each month ends, and the March balance before the annual return in Form III, which is due by 30 April. Payment is made online through the GRIPS portal.
Do professionals and shop owners pay the new rates now?
No. The new entries for professionals (by annual gross income), traders and suppliers (by turnover) and the flat ₹2,500 Part C classes take effect from the financial year starting 1 April 2027.
I work in West Bengal but my employer's head office is in another state. Do I pay?
Yes, from 1 October 2026. West Bengal professional tax now applies to a person employed in any part of the state: the amended definition covers anyone employed there whether or not the employer's headquarters, or the office that pays the salary, is in the state.
Who is exempt from professional tax in West Bengal?
Part B of the new Schedule charges nil on physically handicapped persons who are not liable to income tax (with a medical certificate), members of the Army, Navy and Air Force, and Border Security Force personnel on active duty.
Sources
We checked every rate and date on this page against these official texts on 27 September 2026. The Gazette notifications are listed on the West Bengal Profession Tax portal.
- Notification 1607-F.T. dated 16 September 2026, Kolkata Gazette, Extraordinary, SAR-588: the new Schedule.
- Notification 1407-F.T. dated 18 August 2026, SAR-470: the draft Schedule.
- Notification 1406-F.T. dated 18 August 2026, SAR-469: dates for the West Bengal Finance Act, 2026.
- The West Bengal Finance Act, 2026, Notification 756-L dated 7 August 2026.
- West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and the Rules, 1979 (Directorate of Commercial Taxes, consolidated to February 2024), with Notification 06-F.T. of 2 January 2015 (rule 12).
- The Schedule effective from 1 April 2014 and Notification 1197-F.T. of 16 August 2016: the old salary slabs.
- Constitution of India, Article 276(2).
Related tools: professional tax calculator, salary structure calculator, take-home salary calculator and the labour welfare fund calculator.