The Government of West Bengal, Finance Department (Revenue) has notified a revised Professional Tax Schedule under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
The amendment has been issued vide Notification No. 1607-F.T. dated 16 September 2026 and published in the Kolkata Gazette, Extraordinary, Part I. F__2025-26_Prayas Infotech_Kolk…
Background
The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 was earlier amended and published in the Kolkata Gazette, Extraordinary vide Notification No. 756-L dated 7 August 2026.
Consequent to the amendment, the State Government considered that the existing Schedule under Section 3(2) was no longer necessary and proposed introduction of a new Schedule under Section 3(2A) of the Act.
Accordingly, Notification No. 1407-F.T. dated 18 August 2026 was published inviting objections and suggestions from persons likely to be affected by the proposed amendment. As no objection or suggestion was received within the prescribed period, the Government proceeded to substitute the existing Schedule.
The Governor of West Bengal has therefore exercised the powers under Section 3(3) of the Act and notified the revised Professional Tax Schedule. F__2025-26_Prayas Infotech_Kolk…
Revised Professional Tax Slabs for Employees
The most immediate change is the revision of Professional Tax rates applicable to employees earning monthly salary, wages, remuneration, reward or compensation.
Monthly Salary / Wages / Remuneration | Professional Tax |
|---|---|
Not exceeding ₹20,000 | NIL |
Above ₹20,000 but not exceeding ₹30,000 | ₹100 per month |
Above ₹30,000 but not exceeding ₹50,000 | ₹140 per month |
Above ₹50,000 but not exceeding ₹1,00,000 | ₹170 per month |
Above ₹1,00,000 | ₹208 per month |
The above revised employee slabs will come into force from 1 October 2026. F__2025-26_Prayas Infotech_Kolk… F__2025-26_Prayas Infotech_Kolk…
Employers operating in West Bengal should therefore update their payroll configuration and Professional Tax deduction logic before processing salaries for October 2026.
Individuals Engaged in Profession or Calling
For individuals engaged in any profession or calling, other than those specifically covered under Parts B or C of the Schedule, Professional Tax will be linked to the annual gross income of the preceding year.
Annual Gross Income | Annual Professional Tax |
|---|---|
Not more than ₹2,50,000 | NIL |
Above ₹2,50,000 but not exceeding ₹5,00,000 | ₹1,000 |
Above ₹5,00,000 but not exceeding ₹10,00,000 | ₹2,000 |
Above ₹10,00,000 | ₹2,500 |
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Persons Engaged in Trade, Profession or Calling Involving Supply of Goods or Services
For persons engaged in a profession, calling or trade involving supply of goods or services or both, the revised annual tax will depend upon the annual gross turnover or gross receipts of the preceding year.
Annual Gross Turnover / Gross Receipts | Annual Professional Tax |
|---|---|
Not more than ₹10,00,000 | NIL |
Above ₹10,00,000 but not exceeding ₹20,00,000 | ₹1,000 |
Above ₹20,00,000 but not exceeding ₹40,00,000 | ₹1,500 |
Above ₹40,00,000 | ₹2,500 |
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Part B – Specified NIL Tax Categories
Part B of the revised Schedule continues to provide NIL Professional Tax for specified categories, including certain physically handicapped persons who are not liable to income tax subject to the prescribed medical certification, members of the Indian Defence Forces covered by the Army Act, Navy Act or Air Force Act, and persons on active duty with the Border Security Force subject to the prescribed conditions. F__2025-26_Prayas Infotech_Kolk…
Part B will also come into force from 1 October 2026. F__2025-26_Prayas Infotech_Kolk…
Part C – Specified Categories Liable to ₹2,500 Per Annum
Part C introduces a separate category of persons and establishments who will be liable to pay ₹2,500 per annum irrespective of annual gross income, annual gross turnover or annual gross receipts. F__2025-26_Prayas Infotech_Kolk…
The categories covered include estate agents, promoters and brokers; clearing and customs agents; owners or occupiers of jute mills and rice mills; shops and commercial establishments inside shopping malls or multiplexes; petrol, diesel and gas filling stations; air-conditioned restaurants, hotels, resorts and similar establishments; factories; banking companies; companies registered under the Companies Act; certain company directors; security service providers; hospitals, nursing homes, pathological laboratories, diagnostic centres and IVF centres. F__2025-26_Prayas Infotech_Kolk…
The Schedule also expressly includes several contemporary digital and professional activities such as cloud computing, Site Reliability Engineering, cloud security, data science, blockchain development, cyber-security analysis, software architecture, UI/UX designing, product management, online education, EdTech, tele-medicine platforms, digital marketing agencies, production houses and consultants engaged in management, finance, strategy, IT, digital, marketing, sales and HR consultancy. F__2025-26_Prayas Infotech_Kolk…
Important Clarifications
The notification provides that where a person is covered by more than one entry in the Schedule, the higher or highest applicable rate of tax will apply. F__2025-26_Prayas Infotech_Kolk…
For the purpose of the Schedule, “annual gross income” includes fee, remuneration, reimbursement, commission or any other sum relating to the profession or calling in West Bengal and receivable during the immediately preceding year. F__2025-26_Prayas Infotech_Kolk…
Similarly, annual gross turnover or annual gross receipts include consideration, fee, remuneration, reimbursement, commission and other amounts connected with the profession or trade in West Bengal. In the case of a firm, company, corporation or other corporate body, the receipts of all branches or offices in West Bengal are also to be considered. F__2025-26_Prayas Infotech_Kolk…
The Schedule further provides that the rate of tax payable by each branch or office of a firm, company, corporation, society, club or association will be the same as the rate payable by the respective entity under the applicable entry. F__2025-26_Prayas Infotech_Kolk…
Where a person is otherwise below the minimum income or turnover threshold but voluntarily obtains or continues enrolment, the tax payable will be ₹2,500 where the person is covered by Part C and ₹1,000 in other cases. F__2025-26_Prayas Infotech_Kolk…
Effective Dates
The notification provides two different implementation dates:
Provision | Effective Date |
|---|---|
Part A – Sl. No. 1: Employee Professional Tax slabs | 1 October 2026 |
Entire Part B | 1 October 2026 |
Part A – Sl. No. 2: Individuals engaged in profession/calling | 1 April 2027 |
Part A – Sl. No. 3: Trade/profession involving supply of goods/services | 1 April 2027 |
Entire Part C | 1 April 2027 |
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Compliance Impact
For employers, the first action point is to ensure that the revised employee Professional Tax slabs are correctly incorporated into payroll from October 2026.
Businesses, companies, consultants and professionals should separately review the revised enrolment provisions that will become effective from FY 2027-28, particularly where they fall within the categories specifically listed under Part C.
The revised Schedule is wider in scope and also expressly recognises several digital, technology and consultancy professions that are increasingly relevant in the present business environment.
Conclusion
The West Bengal Professional Tax amendment introduces a significant restructuring of the existing Schedule.
While employers will need to implement the revised employee deduction rates from 1 October 2026, the broader revised tax structure applicable to professionals, businesses and specified categories will take effect from 1 April 2027.
Employers and establishments having operations in West Bengal should review their payroll settings, PTRC/PTEC registrations, branch-wise liability and applicable Professional Tax rates in advance to ensure timely compliance.