Professional tax in West Bengal (FY 2026-27)
West Bengal replaced its entire professional tax schedule on 1 October 2026. April to September is charged on the old table and October to March on the new one, so a single yearly figure is wrong for 2026-27.
Last updated
How much you pay
- Until 30 September 2026: nothing up to ₹10,000 a month, then ₹110, ₹130, ₹150 and ₹200 as salary rises past ₹15,000, ₹25,000 and ₹40,000.
- From 1 October 2026: nothing up to ₹20,000 a month, then ₹100 to ₹30,000, ₹140 to ₹50,000, ₹170 to ₹1,00,000, and ₹208 above that.
- The exemption threshold doubles, so many lower and middle salaries stop paying entirely from October.
- There is no February adjustment. The ₹208 top rate comes to ₹2,496 over a full year, just under the ₹2,500 ceiling.
Worked examples
Calculated with the same engine as the calculator, on a monthly gross salary:
| Monthly salary | What is deducted | Year total |
|---|---|---|
| ₹15,000 | ₹110 in April, May, June, July, August and September | ₹660 |
| ₹25,000 | ₹130 a month until September, then ₹100 a month | ₹1,380 |
| ₹50,000 | ₹200 a month until September, then ₹140 a month | ₹2,040 |
| ₹1,00,000 | ₹200 a month until September, then ₹170 a month | ₹2,220 |
What counts as salary
Monthly gross salary.
Who is exempt
- People with a permanent physical disability, and blind, deaf or mute employees
Where these figures come from
West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979, as amended by the Act notified as 756-L of 7 August 2026, with the new Schedule set out in Finance Department Notification 1407-F.T. of 18 August 2026 (Kolkata Gazette Extraordinary, SAR-470).
The new Schedule was published on 18 August 2026 as a draft inviting objections within 14 days, with salaried employees covered from 1 October 2026. We have not found the final notification. If the final version changed anything, the October to March figures may differ; your October payslip will show it.
Does it reduce your income tax?
Only in the old regime. Professional tax is deductible from salary under section 19(1) of the Income-tax Act, 2025, and section 202(2) removes that deduction for anyone taxed under the new regime.
See what this means for your take-home pay in West Bengal