Professional Tax · West Bengal · checked 11 October 2026
Nil up to ₹20,000 a month from October 2026, then ₹100, ₹140, ₹170 and ₹208 above ₹1,00,000.
Professional tax in West Bengal is deducted by employers from monthly salaries under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
₹2,496maximum a year per employee
₹208a month in the top slab
Nilsalary up to ₹20,000
Employerdeducts it every month, on monthly salary or wages
West Bengal professional tax slabs
Tax is worked out on monthly salary or wages, and deducted every month.
| Monthly salary | Professional tax per month |
|---|---|
| Up to ₹20,000 | Nil |
| ₹20,001 to ₹30,000 | ₹100 |
| ₹30,001 to ₹50,000 | ₹140 |
| ₹50,001 to ₹1,00,000 | ₹170 |
| More than ₹1,00,000 | ₹208 |
Maximum per year: ₹2,496. The Constitution caps professional tax at ₹2,500 a year for any one person.
What employers need to know
Rule
The nil limit rose from ₹10,000 to ₹20,000 a month, so many employees who paid ₹110 or ₹130 until September pay nothing from October 2026.
Rule
The top slab is now ₹208 a month for salaries above ₹1,00,000 (it was ₹200 above ₹40,000). A salary of exactly ₹1,00,000 is in the ₹170 slab.
Rule
September 2026 salaries still use the old slabs (nil up to ₹10,000, then ₹110, ₹130, ₹150 and ₹200 above ₹40,000).
Rule
The new rates for professionals and traders (entries 2 and 3 of the Schedule) start later, from 1 April 2027. That is why some reports give April 2027 as the date: it does not apply to salaries.
Effective
The new salary slabs apply from 1 October 2026 (Finance Department (Revenue) notification 1407-F.T., 18 August 2026, under section 3(2A) inserted by the West Bengal Finance Act, 2026).
Sources
- Notification 1407-F.T., 18 August 2026: new Schedule of rates (Kolkata Gazette, SAR-470)
- Notification 1406-F.T., 18 August 2026: Finance Act provisions in force from 1 October 2026 (SAR-469)
- West Bengal Finance Act, 2026 (Notification 756-L, 7 August 2026)
Checked against these sources on 11 October 2026. State governments revise these rates from time to time; confirm on the official site before filing.
Other states
Professional tax in other states, and related tools.
