The Government of West Bengal on September 16, 2026 substituted the existing Schedule under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, introducing a revised classification and rate structure for Professional Tax. The amendment follows the earlier amendment to the Act published on 7 August 2026 and the draft Schedule notified for objections; no objections or suggestions were received.
For employees, the revised monthly rates are NIL for salary up to ₹20,000; ₹100 for above ₹20,000 up to ₹30,000; ₹140 for above ₹30,000 up to ₹50,000; ₹170 for above ₹50,000 up to ₹1,00,000; and ₹208 for above ₹1,00,000. For individuals engaged in professions/callings, annual rates range from NIL up to ₹2.5 lakh gross income to ₹2,500 above ₹10 lakh. Persons engaged in professions/trades involving supply of goods or services are subject to NIL up to ₹10 lakh turnover/receipts, ₹1,000 up to ₹20 lakh, ₹1,500 up to ₹40 lakh and ₹2,500 above ₹40 lakh. Part B provides NIL tax for specified physically handicapped persons, Indian Defence Forces personnel and persons on active duty of the BSF. Part C imposes ₹2,500 per annum on specified categories, including companies, banking companies, factories, hospitals, security service providers, digital/technology professionals, online educators, EdTech founders, consultants and other listed businesses/professions. Pasted markdown
The Schedule contains explanatory provisions on overlapping entries, computation of annual gross income/turnover/receipts, branch-wise liability and voluntary enrolment. Sl. No. 1 of Part A and the whole of Part B take effect from 1 October 2026, while Sl. Nos. 2 and 3 of Part A and the whole of Part C apply from the financial year commencing 1 April 2027.
[Notification No. 1607-F.T.]
