India: West Bengal Professional Tax Revised Rates 1 October 2026

The Government of West Bengal, Finance Department (Revenue), has substituted the Schedule to the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (West Ben. Act VI of 1979), revising the rates of Professional Tax. The revised Schedule is notified vide Notification No. 1607-F.T. dated 16 September 2026 (Kolkata Gazette, Extraordinary, Part-I; No. WB(Part-I)/2026/SAR-588), following the parent-Act amendment vide Notification No. 756-L dated 07.08.2026 and the draft Schedule vide Notification No. 1407-F.T. dated 18.08.2026 (no objection or suggestion having been received within the prescribed period).

What has changed

For salaried employees (Part A, Sl. 1), the monthly exemption threshold is doubled from Rs. 10,000 to Rs. 20,000 and the slab structure is revised, as set out below. The highest slab is Rs. 208 per month (Rs. 2,496 per annum), at the constitutional ceiling of Rs. 2,500 under Article 276(2).

Revised monthly Professional Tax – salaried employees (Part A, Sl. 1)

Effective dates

Part A, Sl. 1 (salaried employees) : with effect from 1st October 2026.

Payroll impact

For the employee Professional Tax deduction (PTRC), apply the revised salaried slabs from the October 2026 payroll. Employees earning up to Rs. 20,000 per month are no longer liable to Professional Tax. The deduction remains a monthly slab amount, capped at Rs. 2,500 per annum.

Reference

Government of West Bengal, Finance Department (Revenue) – Notification No. 1607-F.T. dated 16 September 2026, Kolkata Gazette (Extraordinary), Part-I [No. WB(Part-I)/2026/SAR-588]. Official portal: https://comtax.wb.gov.in

Please contact your Mercans’ services delivery team for any additional information regarding the implications of the above change.

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West Bengal Professional Tax Revised Rates effective 1st October 2026

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