{"id":90736,"date":"2026-10-16T18:09:30","date_gmt":"2026-10-16T12:39:30","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/?p=90736"},"modified":"2026-10-16T18:12:46","modified_gmt":"2026-10-16T12:42:46","slug":"west-bengal-professional-tax-new-slabs-2026","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/west-bengal-professional-tax-new-slabs-2026\/","title":{"rendered":"West Bengal Professional Tax: New Slabs from 1 October 2026"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>West Bengal changed its professional tax rates from 1 October 2026. No professional tax is now deducted on a monthly salary up to \u20b920,000 (the old limit was \u20b910,000), and the top rate rises from \u20b9200 to \u20b9208 a month for salaries above \u20b91 lakh.<\/strong> Employers have to use the new slabs from the October 2026 payroll, due by 21 November. Companies, directors and a long list of businesses pay a flat \u20b92,500 a year, and new income and turnover slabs for professionals and traders start on 1 April 2027.<\/p>\n<h2 class=\"wp-block-heading\">New salary slabs from 1 October 2026<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Monthly salary<\/th>\n<th>Professional tax a month<\/th>\n<th>A year<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to \u20b920,000<\/td>\n<td>Nil<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>\u20b920,001 to \u20b930,000<\/td>\n<td>\u20b9100<\/td>\n<td>\u20b91,200<\/td>\n<\/tr>\n<tr>\n<td>\u20b930,001 to \u20b950,000<\/td>\n<td>\u20b9140<\/td>\n<td>\u20b91,680<\/td>\n<\/tr>\n<tr>\n<td>\u20b950,001 to \u20b91,00,000<\/td>\n<td>\u20b9170<\/td>\n<td>\u20b92,040<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b91,00,000<\/td>\n<td>\u20b9208<\/td>\n<td>\u20b92,496<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">The new schedule was notified by the Finance Department under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (draft Notification No. 1407-F.T. of 18 August 2026, made final by Notification No. 1607-F.T. of 16 September 2026). Salaries for September 2026 and earlier still use the old slabs, so arrears and corrections for those months are worked out on the old table.<\/p>\n<h2 class=\"wp-block-heading\">What changes for your employees<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Monthly salary<\/th>\n<th>Old rate (to September 2026)<\/th>\n<th>New rate (from October 2026)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u20b912,000<\/td>\n<td>\u20b9110<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>\u20b918,000<\/td>\n<td>\u20b9130<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>\u20b928,000<\/td>\n<td>\u20b9150<\/td>\n<td>\u20b9100<\/td>\n<\/tr>\n<tr>\n<td>\u20b945,000<\/td>\n<td>\u20b9200<\/td>\n<td>\u20b9140<\/td>\n<\/tr>\n<tr>\n<td>\u20b975,000<\/td>\n<td>\u20b9200<\/td>\n<td>\u20b9170<\/td>\n<\/tr>\n<tr>\n<td>\u20b91,50,000<\/td>\n<td>\u20b9200<\/td>\n<td>\u20b9208<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">Almost everyone earning up to \u20b91 lakh a month pays less, and staff on \u20b920,000 or less pay nothing. Only salaries above \u20b91 lakh pay more: \u20b92,496 a year instead of \u20b92,400.<\/p>\n<h2 class=\"wp-block-heading\">Companies, directors and businesses: the flat \u20b92,500<\/h2>\n<p class=\"wp-block-paragraph\">Part C of the new schedule charges a flat \u20b92,500 a year, whatever the income or turnover, to 25 listed classes from 1 October 2026. They include:<\/p>\n<ul class=\"wp-block-list\">\n<li>companies and banking companies, and their directors (other than government nominees);<\/li>\n<li>management, financial, IT and other consultants, and independent digital and technology professionals;<\/li>\n<li>air-conditioned restaurants and salons, hotels, guest houses, short-term rentals and gyms;<\/li>\n<li>hospitals, nursing homes, diagnostic centres and IVF centres;<\/li>\n<li>shops in malls and multiplexes, fuel stations, estate agents and brokers, money lenders and chit funds;<\/li>\n<li>EdTech, telemedicine and digital marketing businesses, and content production houses.<\/li>\n<\/ul>\n<p class=\"wp-block-paragraph\">If a person falls under more than one entry, the higher rate applies. A company or firm with several offices in the state counts its income or turnover together, and each branch pays at the entity&#8217;s rate.<\/p>\n<h2 class=\"wp-block-heading\">Professionals and traders from 1 April 2027<\/h2>\n<p class=\"wp-block-paragraph\">Self-employed professionals and traders not covered by the flat rate move to slabs based on the previous year&#8217;s figures from the 2027-28 financial year. Until 31 March 2027 the old rates for them continue.<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Professionals: annual gross income<\/th>\n<th>Tax a year<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to \u20b92,50,000<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>\u20b92,50,001 to \u20b95,00,000<\/td>\n<td>\u20b91,000<\/td>\n<\/tr>\n<tr>\n<td>\u20b95,00,001 to \u20b910,00,000<\/td>\n<td>\u20b92,000<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b910,00,000<\/td>\n<td>\u20b92,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Traders and suppliers: annual gross turnover<\/th>\n<th>Tax a year<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to \u20b910,00,000<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>\u20b910,00,001 to \u20b920,00,000<\/td>\n<td>\u20b91,000<\/td>\n<\/tr>\n<tr>\n<td>\u20b920,00,001 to \u20b940,00,000<\/td>\n<td>\u20b91,500<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b940,00,000<\/td>\n<td>\u20b92,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h2 class=\"wp-block-heading\">Registration and enrolment<\/h2>\n<ul class=\"wp-block-list\">\n<li><strong>Certificate of Registration<\/strong> (often called PTRC): every employer with staff working in West Bengal, to deduct and deposit employees&#8217; tax. It follows where the employee works, so a Delhi company with one employee working from Kolkata needs it.<\/li>\n<li><strong>Certificate of Enrolment<\/strong> (often called PTEC): for the business, company, firm or professional&#8217;s own tax.<\/li>\n<li><strong>New companies:<\/strong> West Bengal is one of the states where professional tax registration and enrolment are applied for through SPICe+ at incorporation, so a new Kolkata company should have both from day one.<\/li>\n<\/ul>\n<p class=\"wp-block-paragraph\">Both are applied for on the state&#8217;s profession tax portal, and tax is paid online through GRIPS, the state&#8217;s payment gateway.<\/p>\n<h2 class=\"wp-block-heading\">Due dates<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>What<\/th>\n<th>When<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Tax deducted from salaries, April to February<\/td>\n<td>By the 21st of the following month<\/td>\n<\/tr>\n<tr>\n<td>Tax deducted for March<\/td>\n<td>Before the annual return is filed<\/td>\n<\/tr>\n<tr>\n<td>Employer&#8217;s annual return (Form III)<\/td>\n<td>By 30 April<\/td>\n<\/tr>\n<tr>\n<td>Enrolment holders&#8217; own tax<\/td>\n<td>By 31 July of the financial year<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">The first deposit on the new slabs, for October 2026 salaries, is due by 21 November 2026. Late payment carries interest, and failing to register or enrol on time can bring a penalty, so it is cheaper to update payroll now than to correct it at year end.<\/p>\n<h2 class=\"wp-block-heading\">Checklist for employers this month<\/h2>\n<ul class=\"wp-block-list\">\n<li>Update the slab table in your payroll software for October 2026 salaries.<\/li>\n<li>Stop deducting from staff on \u20b920,000 a month or less.<\/li>\n<li>Keep September and earlier on the old slabs, including arrears paid later.<\/li>\n<li>Check that the company and each director are paying the \u20b92,500 enrolment tax.<\/li>\n<li>Check that staff working from home in West Bengal are on West Bengal slabs, not your head office state&#8217;s.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Frequently asked questions<\/h2>\n<h3 class=\"wp-block-heading\">What is the professional tax on a \u20b925,000 salary in West Bengal?<\/h3>\n<p class=\"wp-block-paragraph\">\u20b9100 a month from October 2026. It was \u20b9130 under the old slabs.<\/p>\n<h3 class=\"wp-block-heading\">Is there any professional tax on a salary of \u20b920,000 in West Bengal?<\/h3>\n<p class=\"wp-block-paragraph\">No. From 1 October 2026 salaries up to \u20b920,000 a month are exempt.<\/p>\n<h3 class=\"wp-block-heading\">What is the maximum professional tax in West Bengal?<\/h3>\n<p class=\"wp-block-paragraph\">\u20b92,496 a year for salaried staff (\u20b9208 a month) and \u20b92,500 a year for everyone else, within the \u20b92,500 ceiling in Article 276 of the Constitution.<\/p>\n<h3 class=\"wp-block-heading\">When does the new rate for professionals and traders start?<\/h3>\n<p class=\"wp-block-paragraph\">From the 2027-28 financial year, starting 1 April 2027. Companies, directors and the other flat-rate classes pay \u20b92,500 a year from 1 October 2026.<\/p>\n<h3 class=\"wp-block-heading\">When is the professional tax for October 2026 salaries due?<\/h3>\n<p class=\"wp-block-paragraph\">By 21 November 2026, at the new rates.<\/p>\n<h2 class=\"wp-block-heading\">Let us run it for you<\/h2>\n<p class=\"wp-block-paragraph\">TAXAJ handles <a href=\"https:\/\/www.taxaj.com\/professional-tax\" target=\"_blank\" rel=\"noopener\">professional tax registration and returns<\/a> in every state that levies it, alongside <a href=\"https:\/\/www.taxaj.com\/payroll-hr\" target=\"_blank\" rel=\"noopener\">payroll<\/a> and <a href=\"https:\/\/www.taxaj.com\/esi-return-filing\" target=\"_blank\" rel=\"noopener\">ESI<\/a>, so the numbers on the payslip agree with each other. For Kolkata companies, talk to our <a href=\"https:\/\/www.taxaj.com\/ca-in-kolkata\" target=\"_blank\" rel=\"noopener\">Park Street team<\/a>, or see <a href=\"https:\/\/www.taxaj.com\/learn\/roc-kolkata-1-kolkata-2-jurisdiction\/\" target=\"_blank\" rel=\"noopener\">which Registrar of Companies your company falls under<\/a>.<\/p>\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/wa.me\/918802912345?text=I%20am%20in%20Kolkata%20and%20need%20help%20with%20professional%20tax\" target=\"_blank\" rel=\"noopener\">WhatsApp our Kolkata team<\/a><\/div>\n<div class=\"wp-block-button is-style-outline\"><a class=\"wp-block-button__link wp-element-button\" href=\"tel:+918802812345\">Call 88028 12345<\/a><\/div>\n<\/div>\n<p class=\"has-small-font-size wp-block-paragraph\"><em>Last updated 16 October 2026. Sources: West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, as amended by the West Bengal Finance Act, 2026; Finance Department Notification No. 1407-F.T. dated 18 August 2026 and No. 1607-F.T. dated 16 September 2026. General information only; check the notification for your category before you pay.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>West Bengal professional tax changed on 1 October 2026: nil up to \u20b920,000 a month, \u20b9100 to \u20b9208 above it, a flat \u20b92,500 for companies and directors, and new slabs for professionals and traders from April 2027.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[6,3],"tags":[],"class_list":["post-90736","post","type-post","status-publish","format-standard","hentry","category-compliances","category-payroll"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=90736"}],"version-history":[{"count":1,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90736\/revisions"}],"predecessor-version":[{"id":90741,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90736\/revisions\/90741"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=90736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=90736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=90736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}