Professional tax
When to pay, how much.
Not yet verified against an official source
West Bengal replaced its whole profession tax schedule in September 2026. Both schedules are gazetted and both are shown below: the first governs until 30 September 2026, the second from 1 October 2026. The dashboard card and the applicability answer follow the date, so neither schedule is ever shown as current outside its own period.
To 30 September 2026
- Salary slabs
- Nil up to ₹10,000 a month; ₹110 above ₹10,000 to ₹15,000; ₹130 to ₹25,000; ₹150 to ₹40,000; ₹200 above ₹40,000The schedule substituted by the West Bengal Finance Act, 2014, as amended by the Finance Act, 2016
- How it got here
- The 2014 Act substituted the whole schedule, with a nil line of ₹8,500 and a ₹90 band above it; the 2016 Act raised the nil line to ₹10,000 and omitted that bandWest Bengal Finance Act, 2014, section 11, and Finance Act, 2016, section 2(3)
From 1 October 2026
- Salary slabs
- Nil up to ₹20,000 a month; ₹100 above ₹20,000 to ₹30,000; ₹140 to ₹50,000; ₹170 to ₹1,00,000; ₹208 above ₹1,00,000Notification 1607-F.T. of 16.09.2026, Part A entry 1 of the substituted Schedule
- When each part starts
- The notification's own note commences the salary entry and the whole of Part B on 1 October 2026, and the self-employed entries and Part C only from the financial year beginning 1 April 2027Notification 1607-F.T., note N.B.
- A defect in the gazette
- The printed schedule letters two consecutive salary bands “d)” — the ₹50,000 to ₹1,00,000 band and the one above ₹1,00,000. The bands themselves are unambiguous and are reproduced as printedNotification 1607-F.T., Part A entry 1
- Who is exempt
- Physically handicapped persons not liable to income tax, members of the Indian defence forces, and persons on active duty of the Border Security ForceNotification 1607-F.T., Part B
- Payment and return dates
- Not yet addedSet by the West Bengal profession tax rules, which have not been read