The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 was recently amended vide Notification No. 756-L dated 07.08.2026. In exercise of powers under sub-section (3) of Section 3, the Governor has now proposed to substitute the entire existing Schedule with a new Schedule under the newly introduced sub-section (2A) of Section 3.Please find attached the official notification.
Phased Implementation Deadlines:
· October 1, 2026: Revised rates for salaried employees (Part A, Sl. No. 1) and Flat-Rate corporate provisions (Part C) come into effect.
· April 1, 2027: Slabs tied to annual income, gross receipts, or turnover for self-employed professionals and traders become effective
This is the first comprehensive revision of West Bengal’s professional tax slabs in over a decade — and it changes the landscape for salaried employees, self-employed professionals, traders, and a significantly expanded list of fixed-rate categories.
1. Salaried Employees (Part A, Sl. No. 1) — Effective 1 October 2026
Provisions: Existing vs. Amended Professional tax Slabs rates for West Bengal state
The table below contrasts the existing tax rates against the newly notified schedule for salaried individuals:-
| Monthly Salary/Wages (Existing) | Existing PT Rate (p.m.) | Monthly Salary/Wages (Amended) | Amended PT Rate (p.m.) |
| Up to ₹10,000 | Nil | Up to ₹20,000 | Nil (Exempt) |
| ₹10,001 to ₹15,000 | ₹110 | ₹20,001 to ₹30,000 | ₹100 |
| ₹15,001 to ₹25,000 | ₹130 | ₹30,001 to ₹50,000 | ₹140 |
| ₹25,001 to ₹40,000 | ₹150 | ₹50,001 to ₹1,00,000 | ₹170 |
| Above ₹40,000 | ₹200 | Above ₹1,00,000 | ₹208 |
2. Self-Employed Professionals (Part A, Sl. No. 2) — Effective FY 2027-28 (April 1, 2027)
April 1, 2027: Slabs tied to annual income, gross receipts, or turnover for self-employed professionals and traders become effective. Individuals engaged in any profession or calling (other than those covered in Part B or Part C) will pay on the basis of annual gross income of the preceding year:
| Annual Gross Income | Rate (per annum) |
| Up to ₹2,50,000 | NIL |
| ₹2,50,001 – ₹5,00,000 | ₹1,000 |
| ₹5,00,001 – ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
3. Traders and Suppliers of Goods / Services (Part A, Sl. No. 3) — Effective FY 2027-28 (April 1, 2027)
Persons engaged in a profession, calling or trade involving supply of goods or services or both will pay on the basis of annual gross turnover / gross receipt of the preceding year:
| Annual Gross Turnover / Receipt | Rate (per annum) |
| Up to ₹10,00,000 | NIL |
| ₹10,00,001 – ₹20,00,000 | ₹1,000 |
| ₹20,00,001 – ₹40,00,000 | ₹1,500 |
| Above ₹40,00,000 | ₹2,500 |
Note the raised entry point: turnover up to ₹10 lakh attracts no tax, aligning broadly with GST registration thresholds and easing compliance for micro traders.
4. Exemptions (Part B) — Effective 1 October 2026
Two classes remain at NIL:
- Persons already exempted under Section 26 notifications (Notification Nos. 941-F.T. dated 07.03.1981 and 368-F.T. dated 28.03.2013).
- Personnel on active duty with the Border Security Force, as defined under Section 2(1)(a) of the BSF Act, 1968.
5. Flat ₹2,500 Categories (Part C) — Effective 1 October 2026
Part C lists 25 classes of persons liable to pay a flat ₹2,500 per annum irrespective of income or turnover. Alongside familiar entries (companies, banking companies, directors, factory occupiers, estate agents, transport permit holders, liquor licensees, chit funds, money lenders, turf club bookmakers), the proposed Schedule notably widens the net to the modern services economy:
Thank you for reading. We hope the information was helpful to you!
Team SGC Services
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