Professional Tax Slab in West Bengal: FY 2026-27 (Updated)
Professional tax is a state-level tax levied on professions, trades, callings and employments. The Government of West Bengal levies professional tax under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, as amended by Notification No. 756-L of 7 August 2026. Here's the full slab table, due dates, registration process, and exemptions.
SCHEDULE [PART - A]: Effective October 1, 2026
Accourding to the subsection (2A) of the section 3 of West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 the professsional tax will be paid as per SCHEDULE [PART - A] For:
1. Salaried Employees: Employees earning monthly salary, wages, remuneration, reward, compensation, etc. The employer is required to deduct Professional Tax (P. Tax) from the employee's salary or wages at the rates specified below.
| Monthly Gross Salary | (P. Tax Amount) |
| Up to ₹20,000 | Nil |
| Between ₹20,001 to ₹30,000 | ₹100 |
| Between ₹30,001 to ₹50,000 | ₹140 |
| Between ₹50,001 to ₹1,00,000 | ₹170 |
| Above ₹1,00,000 | ₹208 |
2. Self-Employed Professionals Persons being individuals, engaged in any profession or calling (other than those mentioned in PART-B or PART C of this SCHEDULE):
(a) Legal practitioners including solicitors and notaries public.(b) Medical Practitioners including medical consultants and dentists.
(c) Directors (other than those nominated by the Government) of companies registered under the Companies Act, 1956 (1 of 1956) or under the Companies Act, 2013 (18 of 2013).
(d) Technical or professional consultants, or service providers, other than those mentioned elsewhere in the Schedule.
(e) Members of Associations recognized under the Forward Contracts (Regulation) Act, 1952 (74 of 1952).
(f) Members of Stock Exchanges recognized under the Securities Contracts (Regulation) Act, 1956 (42
of 1956).
(g) Remisiers recognized by a Stock Exchange.
(h) Holders of permits granted or issued under the Motor Vehicles Act, 1988 (59 of 1988), for transports vehicles, which are adapted to be used for hire or reward, like auto-rickshaws, three-wheeler goods vehicles, taxis including luxury taxis, trucks, trailers or buses.
(i) Postal agents, chief agents, principal agents, special agents, insurance agents, surveyors, and loss assessors.
(j) Jockeys licensed by any Turf Club in the State.
where the annual gross income in the preceding year or part thereof of any such person mentioned above is:
| Annual Gross Income | (Tax Amount) |
| a) Not more than Rs. 2,50,000 | Nil |
| b) Above Rs. 2,50,000 but not exceeding Rs. 5,00,000 | Rs. 1000 |
| c) Above Rs. 5,00,000 but not exceeding Rs. 10,00,000 | Rs. 2000 |
| d) Above - Rs. 10,00,000/- | Rs. 2500 |
3. Self-Employed Business, engaged in any profession or calling or trade involving supply of goods or services or both (other than those mentioned in PART-B or PART C of this SCHEDULE)
(a) Dealers as defined under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) or the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) or the Central Sales Tax Act, 1956 (74 of 1956), whether or not liable to pay tax under the aforesaid Acts, but excluding departments of the Central or the State Governments.
(b) Employers and/or Shopkeepers as defined in the West Bengal Shops And Establishments Act, 1963 (West Ben. Act XIII of 1963), whether or not their establishments or shops are situated within an area to which the aforesaid Act applies and also whether registered or not registered under that Act;
(c) Co-operative societies registered or deemed to be registered under the West Bengal Co-operative Societies Act, 1983 (West Ben . Act XLV of 1983) or the West Bengal Co-operative Societies Act, 2006 (West Ben . Act XL of 2006) and other registered societies.
(d) Cable operator, signal provider including.
M.S.O. and cable hirer in cable television networks and their agents.
(e) Contractors of all descriptions engaged in any work.
(f) Owners or occupiers or licensees or lessees of factories as defined in the Factories Act, 1948 (63 of 1948).
(g) Owners, occupiers, licensees, or lessees of internet cafes.
(h) Owners, occupiers, licensees, or lessees of the weighbridge.
(i) Owners of Subscribers Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths.
(j) Owners or occupiers of cold storage.
(k) Owners or occupiers or licensees or lessees of tutorial homes and training institutes of any description.
(l) Owners or occupiers or licensees or lessees of residential hotels including guest houses, lodges, holiday homes or any other similar property let
out on rent or against user fee.
(m) Owners or occupiers or licensees or lessees of cinema houses and theatres including multiplexes, video parlors, video halls, and video rental libraries.
(n) Licensed vendors of country liquor, opium, bhang, pathway, or toddy.
(o) Owners, occupiers, licensees, or lessees of non-air conditioned beauty parlors or spas, or hairdressing saloons.
(p) Persons providing courier services.
(q) Partnership firms constituted under the Indian Partnership Act, 1932 (9 of 1932) and limited liability partnership firms established under the Limited Liability Partnership Firms Act, 2008 (6 of 2009).
where the annual gross turnover or annual gross receipt in the preceding year or part thereof of any such person mentioned above is:
| Annual Gross turnover | (P. T. Amount) |
| a) Not more than Rs. 10,00,000 | Nil |
| b) Above Rs. 10,00,000 but not exceeding Rs. 20,00,000 | Rs. 1000 |
| c) Above Rs. 20,00,000 but not exceeding Rs. 40,00,000 | Rs. 1500 |
| d) Above Rs. 40,00,000 | Rs. 2500 |
SCHEDULE [PART - B]: Effective October 1, 2026
SCHEDULE, as per sub-section (2A) of the section 3 – PART - B:
| Sl. No. | Class of Persons | Restrictions and Conditions | Rate of Tax |
| 1 | Class of persons already exempted as per notifications issued from time to time by the State Government under section 26 of the said Act. | As specified in notifications vide Notification No. 941-F.T. dated 7-3-1981 and 368-F.T. dated 28-3-2013. | Nil |
| 2 | Persons on active duty of the Border Security Force of India | Persons coming under ‘active duty’ as defined in Clause (a) in sub-section (1) in Section 2 of the Border Security Force Act, 1968. | Nil |
SCHEDULE [PART - C]: Effective October 1, 2026
SCHEDULE, as per sub-section (2A) of the section 3 – PART - C: [Persons engaged in any profession, trade, or calling mentioned below in West Bengal are liable to pay Rs. 2500 per annum, irrespective of their “annual gross income” or gross “annual gross turnover” or “annual gross receipt” as the case may be.]
| Sl. No. | Class of Persons |
| 1 | Estate agents or promoters or brokers or commission agents or del credere agents or mercantile agents; |
| 2 | Stevedores, clearing agents, customs agents, licensed shipping brokers or licensed boat suppliers; |
| 3 | Occupier, owners, lessees or licensees of jute mills and rice mills; |
| 4 | Occupier, owners, lessees or licensees of all shops, commercial establishments or units inside a shopping mall or multiplex; |
| 5 | Owners or lessees of petrol/diesel/gas filling stations and service stations and agents or distributors thereof including retail dealers of Liquefied Petroleum Gas (LPG) or Compressed Natural Gas (CNG); |
| 6 | Owners or occupiers of distilleries, breweries and bottling plants; |
| 7 | Holders of licences for retail sale of liquor under the West Bengal Excise Act, 1909, whether for consumption on the premises, off the premises, or both; |
| 8 | Owners, licencees or lessees of premises let out for social functions or any other purposes; |
| 9 | Owners, licencees or lessees of air-conditioned beauty parlours or spa or hair dressing saloons; |
| 10 | Owners, licencees or lessees of air-conditioned restaurants, cafeteria, eatery or any food business, in whatever name called; Air-conditioned hotels, resort, boarding houses, short-term rental (STR), vacation rental, serviced apartments or home stay in whatever name called; |
| 11 | Owners, licencees or lessees of air-conditioned Gym, slimming centres, or wellness centres of all types and descriptions using weights and/or machines or equipments; |
| 12 | Individuals or institutions conducting chit funds and lotteries and authorised stockists of lottery tickets; |
| 13 | Licensed money lenders under the Bengal Money Lender Act, 1940 (Ben. Act X of 1940); |
| 14 | Owners, lessees or licensees of factories liable to get registered under the Factories Act, 1948; |
| 15 | Banking companies as defined in the Banking Regulation Act, 1949 (10 of 1949); |
| 16 | Companies registered under the Companies Act, 1956 (1 of 1956) or the Companies Act, 2013 (18 of 2013); |
| 17 | Persons holding permits granted or issued under the Motor Vehicles Act, 1988 (59 of 1988), for transport vehicles, which are adapted to be used for hire or reward, where the number of wheels of the said vehicle is more than four; |
| 18 | Directors (other than those nominated by Government) of Companies Registered under the Companies Act 1956 (1 of 1956) or the Companies Act, 2013 and Banking companies as defined in the Banking Regulation Act, 1949 (10 of 1949); |
| 19 | Persons providing services in relation to the security of any property or person, by providing security personnel or otherwise and including the provision of services in relation to investigation, detection or verification of any fact or activity; Persons providing services in relation to physical or digital security, including manned guarding, cyber-security auditing, remote electronic surveillance, and private investigation or verification services; |
| 20 | Owners or occupiers or licencees or lessees of Hospitals, Nursing Homes, Pathological Laboratories, Diagnostic Centres (including Imaging & Radiology), and specialized Day-care centres & IVF centres; |
| 21 | Bookmakers and trainers licensed by Royal Calcutta Turf Club or any other Turf Club in the State; |
| 22 | Persons engaged independently in cloud computing and development operations like cloud architecture, Site Reliability Engineer (SRE), Cloud Security Engineer; professionals in data science and advance analytics, Block chain development, Cyber security analysis, software architecture, User Interface or User experience (UI/UX) Designers & Product Managers and similar digital, online, consultancy, creative, technical or platform-based professions or callings; |
| 23 | Online Educators & EdTech Founders, Tele-medicine Platform Operators, Digital Marketing Agency Owners; |
| 24 | Production Houses or producers who develop content in any form for streaming cinema, advertisements, OTT platforms, Television serial; |
| 25 | Management consultants, Financial consultants, Strategy consultants, IT & digital consultants, Marketing & Sales consultants, HR consultants |
Professional Tax Jurisdiction Areas in West Bengal
Professional Tax jurisdiction areas in West Bengal are administered by the Directorate of Commercial Taxes through Profession Tax Ranges and Unit Offices covering Kolkata and different districts of the state.
Kolkata, Howrah, Hooghly, North 24 Parganas, South 24 Parganas, Purba Bardhaman, Paschim Bardhaman, Birbhum, Bankura, Purulia, Paschim Medinipur, Purba Medinipur, Nadia, Murshidabad, Malda, Uttar Dinajpur, Dakshin Dinajpur, Darjeeling, Jalpaiguri, Cooch Behar, Alipurduar, Jhargram, Kalimpong.
Official Source
The Professional Tax rates and provisions discussed on this page are based on the applicable West Bengal Professional Tax Schedule and government notifications. For the latest information, notifications and applicable rates, please refer to the official West Bengal Professional Tax portal.
Contact Email: info@taxfra.com
Disclaimer: The Professional Tax rates and information provided on this page are based on the applicable provisions and information available at the time of publication. Government rules, rates, notifications and effective dates may change from time to time. We make reasonable efforts to keep the information accurate and updated, but readers should verify the latest information with the official West Bengal Professional Tax authorities before relying on it for compliance purposes. For the latest information and applicable effective dates, please visit the official West Bengal Professional Tax website .
